Fraud Prevention Through Review of Construction Work Planning Documents by the South Buton Regional Inspectorate

La Didi; Rahmawati; Asti dwi juniyarti. M

doi:10.55927/mudima.v5i7.422

Authors

La Didi Universitas Dayanu Ikhsanuddin
Rahmawati Universitas Dayanu Ikhsanuddin
Asti dwi juniyarti. M Universitas Dayanu Ikhsanuddin

DOI:

https://doi.org/10.55927/mudima.v5i7.422

Keywords:

Fraud, Document Review, Construction Planning, Supervision

Abstract

This study aims to analyze the role of the Regional Inspectorate of South Buton Regency in preventing fraud through the mechanism of reviewing construction work planning documents. The method used is qualitative descriptive with data collection techniques through interviews, documentation, and observation. The results of the study showed that the Inspectorate was able to identify potential fraud, especially those caused by financial pressures, such as price mark-ups and unrealistic planning. However, the effectiveness of the review is still limited due to the lack of the number and competence of auditors and the low cooperation from the Regional Apparatus Organization (OPD) in submitting data. This research emphasizes the importance of increasing auditor capacity, supporting digital systems, and collaboration between agencies to strengthen fraud prevention. These findings expand the academic discourse on the role of internal oversight in mitigating public sector corruption risks, particularly at the project planning stage

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