Case Analysis Of The Fictive Sppd Of The Riau Province Dprd From The Perspective Of Good Governance And Fraud Triangle
Keywords:
Corruption, Fictitious SPPD, Riau Provincial DPRD, Good Governance, Fraud TriangleAbstract
This study aims to analyze the alleged corruption case of fictitious Official Travel Orders (SPPD) within the Riau Provincial DPRD using the perspectives of Good Governance and the Fraud Triangle. The study uses a descriptive qualitative approach through a documentary study of Indonesia Corruption Watch (ICW) data, media reports, BPKP audit documents, and academic literature related to bureaucratic corruption. The results show that the practice of fictitious SPPD occurs due to weak principles of transparency, accountability, and internal oversight in regional governance. Furthermore, based on the Fraud Triangle theory, corrupt practices are influenced by the existence of opportunity, pressure, and rationalization within the bureaucracy. This case reflects a governance crisis that has resulted in declining public trust in regional legislative institutions.
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Copyright (c) 2026 Yossy Mulyani, Satria Ramadhan, Agus Nurwansyah, Nasyha Pirnanda
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