Budget Fraud In Covid-19 Pandemic Response

Abstract

The COVID-19 pandemic has forced governments in many countries, including Indonesia, to allocate large budgets quickly to address the health, social and economic impacts. However, this acceleration often ignores standard procedures, opening up opportunities for budget fraud. This study aims to analyse the patterns and potential for fraud in managing the budget for handling the COVID-19 pandemic, and provide recommendations for preventive measures. The method used is a literature study by reviewing 15 related journals. This research uses a library study. The results showed that fraud occurred in the form of price inflation, collusion, and manipulation of social assistance data due to weak supervisory systems, lack of transparency, and low government ethics. Fraud prevention requires a comprehensive approach, such as the application of digital technology, strengthening internal and external supervision, and involving civil society.