Fraud adalah orang-orang dari dalam atau luar organisasi melakukan tindakan ilegal yang dilakukan dengan sengaja (seperti memanipulasi atau memberikan informasi palsu kepada pihak ketiga) untuk menguntungkan diri sendiri atau kelompoknya, yang dapat merugikan pihak ketiga secara langsung maupun tidak langsung. Berdasarkan Report The Nation 2019 ACFE Indonesia fraud dalam industri keuangan dan perbankan sebanyak 41.4% dan tercata sebagai industry tertinggi dari industry lainnya. Penelitian ini merupakan jenis penelitian kualitatif dengan menggunakan metode studi kasus.
Hasil dari penelitian ini adalah Bank Syariah Indonesia KCP Semarang MT Haryono telah melaksanakan strategi anti fraud sesuai dengan “Peraturan Otoritas Jasa Keuangan No. 39/POJK.03/2019 tanggal 1 Januari 2020, tentang Penerapan Strategi Anti Fraud Bagi Bank Umum.” Adapun Strategi yang diimplementasikan oleh BSI KCP Semarang MT Haryono yaitu sosialisasi ke cabang-cabang, melakukan Fraud Risk Assessment , serta implementasi Whistleblowing System. Upaya dalam mengembangkan kompetensi SDM di BSI KCP Semarang MT Haryono, surpa pemberikan latihan, tugas, serta pengawasan terhadap pencarian SDM dalam meningkatkan kinerja untuk menghidari “occupational fraud”. Kendala yang dihadapi BSI KCP Semarang MT Haryono dalam meminimalisir terjadinya fraud yaitu SDM yang terbatas, pelatihan tidak menyeluruh, bahkan SDM ada yang tidak mendapatkan pelatihan mendasar serta tidak punya “struktur fraud khusus”. Adapun peningkatan yang harus dilakukan dalam meminimalisir Fraud di BSI KCP Semarang MT Haryono adalah Merekrut SDM Anti Fraud, megefektifkan pelatihan secara keseluruhan, dan membuat struktur organisasi Unit Anti Fraud BSI KCP Semarang MT Haryono.

ABSTRACT:
Fraud is people from inside or outside the organization who take illegal actions that are done intentionally (such as manipulating or providing false information to third parties) to benefit themselves or their group, which can harm third parties directly or indirectly. Based on The Nation's 2019 ACFE Indonesia Report, fraud in the financial and banking industry was 41.4% and was recorded as the highest in the industry compared to other industries. This research is a type of qualitative research using the case study method.
The results of this study are that Bank Syariah Indonesia KCP Semarang MT Haryono has implemented an anti-fraud strategy in accordance with Financial Services Authority Regulation No. 39/POJK.03/2019 dated 1 January 2020, concerning Implementation of Anti-Fraud Strategy for Commercial Banks. The strategy implemented by BSI KCP Semarang MT Haryono is socialization to branches, conducting a Fraud Risk Assessment, and implementing a Whistleblowing System. Efforts to develop HR competencies at BSI KCP Semarang MT Haryono, in the form of training, assignments, supervision and HR recruitment processes regarding performance improvement carried out in detecting and preventing occupational fraud. The obstacles faced by BSI KCP Semarang MT Haryono in minimizing the occurrence of fraud are limited human resources, uneven training, after basic training there are several human resources who have not received training for a long time and do not have a special fraud structure. The improvements that must be made in minimizing fraud at BSI KCP Semarang MT Haryono are Recruiting Anti-Fraud HR, making training effective as a whole, and creating an organizational structure for the BSI KCP Semarang MT Haryono Anti-Fraud Unit.