Fraud Triangle Theory and Gone Theory

Donald Cressey, explained through the Fraud Triangle Theory, there are 3 (three) factors that cause Fraud, First, Pressure/Motivation, a strong motivation or impetus to commit this fraud, often due to financial problems (debt, lifestyle) or unrealistic work targets, Second Opportunity (Oppoartunity), the existence of gaps or weaknesses in the internal control system that allow perpetrators to commit fraud undetected, such as lack of supervision or separation of duties and Third Rationalization, the perpetrator's self-justification process to cover up guilt, for example feeling "only borrowing" or "entitled to more"

The Fraud Triangle Theory, Donald Cressey, was further expanded by Jack Bologna, who is famous for the Gone Theory. Here Bologna, adds the element of Greed. The desire to get more than needed, often related to individual morals.

Illegal Acts

The breakthrough of the former Minister of Religious Affairs of the Republic of Indonesia, Gus Yaqut, is indeed commendable and very phenomenal. His efforts to lobby the government of the Kingdom of Saudi Arabia to increase the quota of pilgrims were successful. The government of the Kingdom of Saudi Arabia provided an additional quota of 20,000 pilgrims. This automatically reduces the waiting list of pilgrims and accelerates the departure time of the next pilgrims.

The portion of the increase in the Hajj quota has been regulated and stipulated in Article 64 Paragraph 2 of Law Number 8 of 2019 concerning the Implementation of Hajj and Umrah Pilgrimages, it is determined and regulated that the regular quota is set at 92% and the special Hajj quota is set at 8%, thus, the regular Hajj quota increases to 18,400 people, and the special Hajj quota only increases by 1,600 people.

However, Gus Yaqut as Minister of Religious Affairs, instead of carrying out the orders of the Law, instead issued Decree of the Minister of Religious Affairs Number 130 of 2024, regulating and determining the portion of the 20,000 people quota to be fifty fifty (50%:50%), so that the additional quota of regular pilgrims is 10,000 people and special pilgrims are also 10,000 people. This clearly violates the hierarchy of legislation. The Decree of the Minister should not conflict with the Law. In addition, from the alleged results of "trading" special Hajj quotas to several Hajj travel bureaus, Gus Yaqut is suspected of causing state financial losses of approximately Rp 1 trillion. It is this alleged state loss that the KPK has named Gus Yaqut as a suspect.

Although it seems slow, the Corruption Eradication Commission (KPK), finally named Gus Yaqut, as a suspect on Friday, January 9, 2026. Even though the case has been rolling since June 9, 2025

Anti Mainstreaming

Currently, Hajj and Umrah affairs are under the Ministry of Hajj and Umrah. Formed by President Prabowo Subianto as a separate entity, September 8, 2025 (as the Ministry of Hajj and Umrah) with the legal basis being the 3rd Amendment to Law Number 8 of 2019 and Presidential Regulation Number 154 of 2024. Thus, all matters concerning Hajj and Umrah are fully under the Ministry of Hajj and Umrah, no longer under the Ministry of Religious Affairs, and for the first time, President Prabowo Subianto appointedK.H.Mochamad Irfan Yusuf Hasyim as the Minister of Hajj and Umrah of the Republic of Indonesia.

Ideally, for the sake of the nation and state, President Prabowo Subianto should not appoint a Minister of Religious Affairs or Minister of Hajj and Umrah who holds the title of Kiai or Gus. This is deemed necessary to do, to "reset" the system of religious harmony and the governance of Hajj and Umrah, so that the focus can be more on building a system that favors the people and, most importantly, brings a managerial perspective like in other developed countries, besides the fact that corruption practices are proven to be carried out by individuals with the title of Kiai or Gus.

If President Prabowo Subianto does that, it is indeed anti-mainstreaming, but history has recorded for the first time that the Minister of Health of the Republic of Indonesia was not led by a doctor. The Minister of Health of the Republic of Indonesia, Budi Gunadi Sadikin, is not a doctor—he is a graduate of Nuclear Physics from ITB, and his experience for decades has not been in the world of medicine/health but in the world of banking, including serving as President Director of PT Inalum.

The public is always optimistic and hopes that the appointment of Kiai Haji (KH) Mochamad Irfan Yusuf Hasyim as Minister of Hajj and Umrah of the Republic of Indonesia and Kiai Haji (KH) Nasaruddin Umar, MA as Minister of Religious Affairs of the Republic of Indonesia, will bring about changes for the better, or will these two Kiais be dragged into the TSM corruption vortex like their predecessors? Only "time" can tell.

References

  • Law No. 31 of 1999 jo. Law No. 20 of 2001 concerning the Eradication of Corruption.
  • KBBI
  • Indonesia Times (online)
  • Alquran dan Terjemahan
  • BincangMuslimah.Com
  • Detiknews.com
  • Pikiranrakyat.com
  • Wikipedia
  • Various other sources