Achsanul Qosasi

The implementation of benford

04 Maret 2022
Disclosure of corruption cases requires a collaboration of experts in law, accounting, and auditing. In Indonesia"s context, corruption patterns in government institutions can be identified based on the types of expenditure and the timing of cash disbursements. This study aims to reveal the indications and patterns of corruption in Indonesian government institutions. This study uses data on cash disbursements to detect indications and patterns of corruption. The first-digit, second-digits and first-two-digits digital analysis methods based on Benford"s law were employed to analyze the data. This study found differences in cash disbursement transactions data value and Benford"s law value. Furthermore, this study also discovers that corruption in government institutions follows a pattern in which corruptions often occur in the procurement of goods/services, purchases of food and beverage, and miscellaneous payments. The indications of corruption transpire throughout the year and show an increase at the end of the year (i.e., October to December), suggesting a "year-end rush" and a phenomenon of "hurry-up spending" in government institutions. Another pattern is related to digit groups of 30, 50, 60, and 90 committing corruption through cash disbursement transactions deliberately.
2021_ART_PP_JURN12.pdf

Pemerintah Ingin Emasnya, Tidak Mau Prosesnya

11 Juli 2018
Laporan Hasil Pemeriksaan Badan Pemeriksa Keuangan (BPK) terhadap Laporan Keuangan Kementerian Pemuda dan Olahraga 2017 memberikan opini Wajar Dengan Pengecualian. Derajat opini ini sudah lebih baik ketimbang tahun sebelumnya yang mendapatkan opini disclaimer dua kali berturut-turut. Anggota III BPK Achsanul Qosasi menceritakan proses pemeriksaan BPK terhadap Kemenpora yang berlangsung 65 hari. Mantan anggota Komisi Keuangan Dewan Perwakilan Rakyat ini tak segan-segan turun ke lapangan untuk membereskan masalah. Tidak hanya Kemenpora, sejumlah pemeriksaan Komite Olahraga Nasional Indonesia (KONI), Komite Olimpiade Indonesia (KOI), dan Pengurus Besar Cabang Olahraga (Cabor) diagendakan. Masalah merosotnya prestasi atlet di ajang internasional dianggap tecermin dalam pengelolaan anggaran yang tidak transparan dan akuntabel. Achsanul menyakini pemeriksaan BPK yang komprehensif akan membuat Kemenpora dan induk cabang olahraga berbenah.
Pemerintah Ingin Emasnya, Tidak Mau Prosesnya.pdf

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