Article
ANALYSIS OF CORRUPTION TRENDS IN MARK-UP FICTIVE PROJECT ACTIVITIES IN INDONESIA BASED ON INDONESIA CORRUPTION WATCH (ICW) DATA FOR THE PERIOD 2016–2024
JURNAL AKUNTANSI DAN KEUANGAN, Vol. 11 No. 1 (2026), hlm. 27–37
Abstrak
Corruption in the form of budget mark-ups and fictitious projects is one of the most frequently identified modes in the management of public finances in Indonesia. This practice directly impacts budget inefficiency, declining development quality, and weakening public trust in government institutions. This study aims to analyze trends in corruption cases involving mark-ups and fictitious projects in Indonesia based on Indonesia Corruption Watch (ICW) data from 2016 to 2024. The study employs a quantitative descriptive approach using secondary data from ICW annual reports. Data analysis techniques include descriptive statistics and trend analysis to identify the development of case numbers, state financial losses, and the most vulnerable sectors. The results indicate that corruption cases involving fictitious project mark-ups fluctuated during the study period, with increases observed in certain years associated with higher public spending and infrastructure development. The infrastructure sector and public procurement were identified as the most affected sectors. This study is expected to provide an evaluation basis for the government and stakeholders in strengthening internal control systems and enhancing transparency in public financial management.