LABORATORIUM FORENSIK DIGITAL SEBAGAI PENDUKUNG AUDIT KEINVESTIGASIAN PADA DEPUTI BIDANG INVESTIGASI BPKP

Misqiyah, Naela Zaqiyatul (2025) LABORATORIUM FORENSIK DIGITAL SEBAGAI PENDUKUNG AUDIT KEINVESTIGASIAN PADA DEPUTI BIDANG INVESTIGASI BPKP. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk mengidentifikasi penggunaan laboratorium forensik digital (LFD) BPKP yang mendukung penugasan audit keinvestigasian, termasuk manfaat dan tantangan yang dihadapi dalam penggunaan laboratorium tersebut. Penelitian kualitatif ini menggunakan metode wawancara dan studi literatur untuk mengumpulkan data. Informan dipilih dengan purposive sampling dan snowball sampling yang meliputi tim LFD, tim audit Deputi Bidang Investigasi BPKP, tim kementerian/lembaga, serta tim BUMN. Penelitian menunjukkan bahwa penggunaan laboratorium forensik digital BPKP telah sesuai dengan standar internasional, yaitu ISO/IEC 27037:2012 dan ISO/IEC 27042:2015 yang telah dibakukan dalam peraturan Deputi Kepala BPKP Bidang Investigasi serta SOP internal LFD. Manfaat yang dihasilkan dari penggunaan LFD adalah menghasilkan bukti yang tidak dapat ditemukan dengan metode audit konvensional, mengidentifikasi dan melacak bukti kecurangan, menjamin integritas bukti digital, mendukung proses litigasi, dan mengidentifikasi adanya hubungan khusus. Tantangan yang dihadapi dalam pelaksanaan proses forensik adalah beban kerja tim LFD terlalu tinggi, kurangnya pemahaman proses bisnis objek pemeriksaan, kurangnya dukungan middle management tim audit, prosedur penggunaan LFD belum tersampaikan secara merata, serta adanya resistensi pemilik media elektronik. Kata kunci: forensik digital, laboratorium, hardware, software, lisensi, sertifikasi dan pelatihan, bukti digital xiii This study aims to identify the use of BPKP's Digital Forensic Laboratory (DFL) in supporting investigative audit assignments, including its benefits and challenges. This qualitative research employs interviews and literature studies to collect data. Informants were selected using purposive sampling and snowball sampling, involving the DFL team, the investigative audit team of BPKP's Deputy for Investigation, ministry/institution teams, and state-owned enterprise (SOE) teams. The study reveals that the use of BPKP’s Digital Forensic Laboratory complies with international standards, namely ISO/IEC 27037:2012 and ISO/IEC 27042:2015, which have been formalized in regulations issued by BPKP's Deputy for Investigation and internal DFL standard operating procedures (SOPs). The benefits of using the DFL include uncovering evidence that cannot be detected through conventional audit methods, identifying and tracing fraudulent activities, ensuring the integrity of digital evidence, supporting litigation processes, and detecting special relationships. However, several challenges arise in the forensic process, such as the excessive workload of the DFL team, limited understanding of the business processes of the audited entities, lack of middle management support within the audit team, uneven dissemination of DFL usage procedures, and resistance from electronic media owners. Keywords: digital forensics, laboratory, hardware, software, licensing, certification and training, digital evidence xiv

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