FRAUD IN THE BUMN ENVIRONMENT: ISO 37001:2016 AS AN ANTI-BRIBERY MANAGEMENT SYSTEM (SMAP)

Azkia Nur Aulia, . (2025) FRAUD IN THE BUMN ENVIRONMENT: ISO 37001:2016 AS AN ANTI-BRIBERY MANAGEMENT SYSTEM (SMAP). Multidisciplinary Output Research For Actual and International Issue (MORFAI Journal), 5 (5). pp. 2770-2778. ISSN 2808-6635

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Abstract

Fraud or fraud in State-Owned Enterprises (BUMN) is still a serious problem that threatens the integrity and accountability of state-owned corporations. This study aims to analyze the contribution and strategy of strengthening the application of ISO 37001:2016 as an Anti-Bribery Management System (SMAP) in preventing fraud in the BUMN environment. This research uses a normative juridical method with a statutory approach, conceptual approach, and comparative approach. The results showed that ISO 37001:2016 plays an important role in forming an internal control system. A comparative study of PT Perusahaan Listrik Negara (Persero) and PT Semen Indonesia (Persero) Tbk shows the successful implementation of ISO 37001:2016, while PT Dok and Perkapalan Surabaya (Persero) has not implemented the standard. This study recommends that all SOEs adopt ISO 37001:2016 substantively, strengthening institutional capacity, integrating governance systems and managerial commitment consistently to build a fraud-free business.

Item Type:	Article
Additional Information:	[No. Panggil: 2110611308] [Pembimbing: Handoyo Prasetyo] [Penguji 1: Bambang Waluyo] [Penguji 2; Abdul Kholiq]
Uncontrolled Keywords:	ISO 37001:2016, Fraud, SOE, Anti-Bribery Management System, Corporate Governance
Subjects:	K Law > K Law (General)
Divisions:	Fakultas Hukum > Program Studi Hukum (S1)
Depositing User:	AZKIA NUR AULIA
Date Deposited:	11 Aug 2025 06:59
Last Modified:	11 Aug 2025 06:59
URI:	http://repository.upnvj.ac.id/id/eprint/38539

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