Howard Monang Mikael Limbong, Vid Adrison


The government’s obligation to provide public services in all areas of Indonesia became one of the reasons the importance of government spending in public official travel activities.  In practice many frauds were found in the implementation of these official travel activities specially in local government. These frauds were carried out through various modes such as fictitious travel activities; double reimbursed travel expenses; and mark up the expenses of the travel.  These frauds resulted in the state experiencing a loss of 165,83 billion rupiah during 2015-2017. By using the local state loss due to cases of official travel fraud from BPK RI audit report during 2015-2017 and Tobit Regression, this study aims to examine the determinant of frauds in public official travel activities in local government. The result of the study shows that (1) a negative correlation between average salary of the local public official and the internal financial control system to the loss of state in case of official travel fraud, (2) and a positive correlation between the distance of the local government to Jakarta to the loss of state due to cases of official travel. Empirical evidence from this study is expected to be an input in formulating public policies related to implementation of the official travel in local government.


Kewajiban pemerintah untuk menyediakan layanan publik diseluruh wilayah Indonesia menjadi salah satu alasan pentingnya pengeluaran pemerintah untuk kegiatan perjalanan dinas. Pada prakteknya ditemukan banyak penyimpangan dalam kegiatan perjalanan dinas ini, seperti perjalanan dinas fiktif; pertanggungjawaban gandan; dan markup biaya tagihan. Penyimpangan perjalanan dinas ini mengakibatkan kerugian negara total sebesar Rp165,83 milliar selama tahun 2015-2017. Menggunakan data kerugian negara yang diperoleh dari hasil audit BPK RI dan regresi Tobit, penelitian ini bertujuan untuk mengidentifikasi faktor yang menentukan PNS melakukan penyimpangan perjalanan dinas. Hasil penelitian menunjukkan bahwa (1) pendapatan PNS dan Sistem Pengendalian Internal Keuangan Pemerintah Daerah memiliki korelasi negatif terhadap kasus penyimpangan perjalanan dinas; dan (2) jarak antara pemerintah daerah terhadap Jakarta memiliki korelasi positif terhadap kasus penyimpangan perjalanan dinas. Bukti empiris dari studi ini diharapkan dapat menjadi masikan dalam merumuskan kebijakan publik terkait perjalanan dinas di pemerintah daerah.


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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.