Analisis Kecurangan pada Relasi Negara dan Bisnis: Kajian Literatur Terintegrasi

Abstract

Relasi negaradan bisnis idealnyamutualistik, namun rentanmenjadiparasitik akibat fraud. Penelitian ini bertujuan menganalisis peta literatur, pola, serta dampak fraud pada hubungan tersebut. Metode kualitatif Integrative Literature Review diterapkan terhadap literatur Scopus (2015-2025), menggunakan seleksi PRISMA dan analisis bibliometrik VOSviewer. Hasil bibliometrik pada 1.875 literatur membentuk enam klaster penelitian: penerapan teknologi, kecurangan tata kelola, dampak sosial, teknologi deteksi, pencegahan, dan kerangka regional. Analisis mendalam pada 33 literatur inti menemukan sembilan pemicu fraud (tekanan, peluang, rasionalisasi, kapabilitas, kompetensi, arogansi, kolusi, anomali akuntansi, sistematik kultur) yang bermanifestasi dalam tiga pola interaksi, diinisiasi negara, difasilitasi negara, serta diinisiasi dan difasilitasi negara (state capture). Penelitian menyimpulkan bahwa fraud menimbulkan efek destruktif bagi tiga aktor utama, negara mengalami kerugian fiskal dan erosi legitimasi, bisnis menghadapi distorsi kompetisi, dan masyarakat menanggung beban akhir akibat menurunnya layanan publik serta hilangnya aset fundamental.

The relationship betweenthe state and business is ideally mutually beneficial, but it is vulnerable to parasitic fraud. This study aims to analyze the literature map, patterns, and impact of fraud on this relationship. The qualitative method of Integrative Literature Review was applied to the Scopus literature (2015-2025), using PRISMA selection and VOSviewer bibliometric analysis. The bibliometric results of 1,875 literatures formed six research clusters, technology application, governance conditions, social impacts, technology detection, prevention, and regional frameworks. In-depth analysis of 33 core literatures identified nine fraud triggers (pressure, opportunity, rationalization, capability, competence, arrogance, collusion, accounting anomalies, and cultural systematics) that manifest in three interaction patterns, state-initiated, state-facilitated, and state-initiated and facilitated (state capture). The study concludes that fraud has a destructive impact on the three main actors: the state experiences fiscal losses and erosion of legitimacy, the business world faces distortions of competition, and society bears the ultimate burden due to declining public services and the loss of fundamental assets.