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Hariawan, I. Made Hangga, Ni Komang Sumadi, and Ni Wayan Alit Erlinawati. "PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, WHISTLEBLOWING SYSTEM, DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGAN DESA." Hita Akuntansi dan Keuangan 1, no. 1 (July 13, 2020): 586–618. http://dx.doi.org/10.32795/hak.v1i1.791.
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Prevention of fraud (fraudi) is an act or an effort to prevent or detain a person from not doing an act of fraud which is found to be detrimental. This study aims to determine the effect of competence in human resources, whistleblowingi systemi and individual morality in the face of preventive fraud (fraudi) in managing the financial management of Desai in Desai in Klungkung District. This research was conducted in all Desai offices in Klungkung District. With a total sample of 87 Desai apparatus, the sampling method used was purposive sampling. Data analysis techniques used in this research are Descriptive Statistics, Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression, Determination Coefficient, F Test and T Test. The results of the study show that the competence of human resources does not affect the prevention of fraud (fraudi). Whistleblowingi systemi positively influences the prevention of fraud (fraudi). Individual morality has a positive effect on preventing fraud (fraudi).
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Tomaš, Darko, and Igor Todorović. "Modelling Fraud Prevention Process **." Journal of Corporate Governance, Insurance, and Risk Management 3, no. 2 (August 30, 2016): 76–87. http://dx.doi.org/10.56578/jcgirm030205.
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Fraud is global social problem and they occur in all activities. The term fraud implies corruption, misappropriation of assets and fraudulent financial reporting. People that commit fraud are inside and outside of organisation. Factors that affect fraud doing are: motive, opportunity, ability and justification. In our region, it can be said that fraud is not individual problem but it’s a case of systematic fraud, especially in public sector by creating monopoly of private over public sector. Costs related to fraud will be difficult to objectively assess. Everyone is sensitive to health care related frauds, from patients and doctors to whole society. For battle against fraud requires political will, effective legislative framework and anti-fraud strategy. Every strategy has to begin with prevention process. Paper presents model of fraud prevention process. Model is based on increasing awareness of all participants about the importance of battle against the fraud, accepting anti-fraud policies and zero fraud toleration, establishing channels for reporting fraud, as well as defining responsibilities of internal audit in evaluation of internal controls, fraud risk assessment, corporate governance and providing recommendations for process improvement.
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Yulian Maulida, Windy, and Bunga Indah Bayunitri. "The influence of whistleblowing system toward fraud prevention." International Journal of Financial, Accounting, and Management 2, no. 4 (January 8, 2021): 275–94. http://dx.doi.org/10.35912/ijfam.v2i4.177.
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Purpose: This study aimed to determine the implementation of whistleblowing system and fraud prevention, and to find out how the whistleblowing system affects fraud prevention at the Jabar Banten Central Bank in Bandung. Research Methodology: This study used the explanatory method and simple linear regression analysis. The program used was SPSS Version 19.00. Results: The whistleblowing system affected fraud prevention by 54.3%. Limitation: The study is limited to the role of the whistleblowing system and fraud prevention. Contribution: The results of this study contribute to improving the application of the whistleblowing system and preventing fraud. Keywords: Whistleblowing system, Fraud prevention
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Prajanti, Fina Dwi, Kurnia Krisna Hari, Nina Sabrina, and Rahmat Basuki. "Kesadaran Anti-Fraud dan Pengendalian Internal terhadap Pencegahan Fraud dalam Pengelolaan Dana Sekolah." JURNAL ECONOMINA 3, no. 5 (May 27, 2024): 608–23. http://dx.doi.org/10.55681/economina.v3i5.1324.
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This research aims to determine the effect of anti-fraud awareness and internal control on preventing fraud in senior high schools in the city of Palembang. This type of research is associative research, the data used is primary and secondary data. Data collection methods include interviews and questionnaires. The data analysis technique uses the For Special Science (SPSS) program. The research results show that anti-fraud awareness and internal control together have an effect on preventing fraud. Anti-fraud awareness influences fraud prevention and internal control influences partial fraud prevention.
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Salian, Prof S. R. "Credit Card Fraudulent Transaction Detection and Prevention." International Journal for Research in Applied Science and Engineering Technology 11, no. 4 (April 30, 2023): 3255–60. http://dx.doi.org/10.22214/ijraset.2023.50849.
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Abstract: In recent years, online payment methods have been used widely as an outcome of the rapid increase in non-cash and digital electronic transactions. Credit cards represent one of the electronic payment methods. With the advancement of online payments in various products and services, the likelihood of credit card fraud has risen compared to the decades-long history of credit cards. The credit card frauds can be detected by evaluating the credit card purchasing patterns using the historical data in order to detect the frauds. This data evaluation can help the banks or other organizations offering credit cards to minimize their losses due to the credit card frauds. The historical data evaluation with the current purchasing patterns requires statistical modeling, which can automatically evaluate the fraudulent patterns and alarm the banks about the transactions. This helps the banks for early detection of the frauds, where they can easily eliminate the credit card frauds by declining the suspected transactions. And also blockchain technology is applied to prevent the hacker to view customers details so that fraudsters can't use stolen credit card information to open new accounts, obtain loans, and engage in other illegal activities. Credit card fraud detection and prevention have become essential for banks and other financial institutions to safeguard their customers' financial transactions. This paper presents an overview of credit card fraud detection and prevention techniques.
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Kostyuk, M. F., and E. V. Kuntz. "Remote fraud prevention." Issues of law 21, no. 4 (2021): 70–74. http://dx.doi.org/10.14529/pro-prava210413.
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Malik, Aftab Ahmad. "Online shopping, Cyber frauds and Fraud prevention Strategies." International Journal for Electronic Crime Investigation 8, no. 1 (March 13, 2024): 49–56. http://dx.doi.org/10.54692/ijeci.2024.0801186.
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Online shopping is increasingly being targeted by hackers and cyber criminals, who exploit the anonymity of the internet to deceive unsuspecting shoppers. These scams involve fake websites or ads, posing as legitimate sellers, damaging innocent citizens' bank accounts and databases, and causing damage to customers. Online shopping fraud involves using stolen credit or debit cards for purchases, while identity theft involves stealing personal information for fraudulent purposes like credit or illegal purchases. We discuss, the safety tips to avoid online shopping scams, using these safety tips before making a purchase. In United states a government agency FTC has been entrusted the task of implementation the civil law related to anti-trust; it also indorses and promotes the protection of consumers rights while working with Justice Department. Online shopping scams were the second most common fraud category in 2021, according to the FTC. To avoid them, use safety tips to identify and avoid scams. Cybercriminals steal and can use personal information to make unauthorized purchases or engage in fraudulent activities. Identity theft is a crime involving capturing and the misuse of another's personal identifying information like Id-card, credit card and bank account information. Fraudsters often use stolen credit cards to purchase items, return them for refunds, and then sell the refunded money or goods. Machine learning is a rapidly evolving technology that can significantly enhance online shopping security and user awareness which is coupled with artificial intelligence
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Shonhadji, Nanang, and Soni Agus Irwandi. "Fraud prevention in the Indonesian banking sector using anti-fraud strategy." Banks and Bank Systems 19, no. 1 (December 27, 2023): 12–23. http://dx.doi.org/10.21511/bbs.19(1).2024.02.
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Fraud and financial crimes involving banking employees have become serious and complex problems throughout the world, including Indonesia. This study aimed to analyze a fraud prevention through anti-fraud strategy and modified situational crime prevention theory. Data were obtained using a questionnaire distributed and interviewed to accounting officers, marketing departments, customer services, tellers, operational supervisors and risk management of banks in Indonesia. Respondent filled in 217 questionnaires completely. The data analysis technique used is a path analysis technique with the WarpPLS. The results show that anti-fraud strategies have a positive effect on fraud prevention. Banking in Indonesia has succeeded in implementing anti-fraud strategy through a whistleblowing policy, which focuses on efforts to protect whistleblowers and disclose potential fraud, compliance with the implementation of internal controls in activity units, and the proper functioning of risk management. The modified situational crime prevention theory also has a positive effect, and religiosity is a moderating variable. The results have also informed that banks have attempted to create conditions and awareness for perpetrators that the benefits of fraud are less and not commensurate with the high risks borne, and narrowing opportunities and providing strict sanctions to perpetrators can prevent fraud.
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Anyadufu, Anthony Onyeka, and Obi Grace Uchechi. "Forensic Accounting Services and its Effect on Fraud Prevention in Manufacturing Firms in Anambra State." Journal of Accounting and Financial Management 9, no. 3 (September 13, 2023): 106–17. http://dx.doi.org/10.56201/jafm.v9.no3.2023.pg106.117.
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This study on forensic accounting services and its effect on fraud prevention was empirically investigated. Two hypotheses were formulated to guide the investigation and the statistical test of parameter estimates was conducted using Kendall’s Coefficient of Concordance. The data for the study were collected using questionnaire survey administered to the relevant accounting sections of the selected manufacturing firms in Anambra state. The statistical analysis of the study indicates that the application of forensic accounting service has reduced the incidence of frauds and has also led to fraud prevention at 1% significant level. Thus, the study concludes that the application of forensic accounting services has led to fraud prevention in manufacturing firms in Anambra state. The study therefore recommends that manufacturing firms in Anambra state should intensify the application of sophisticated forensic auditing in the fight against fraud and forgeries in the system as the probability of fraud detection and prevention will be generally low especially in this era of technological revolution.
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Melinda, Khairini, Ariama Susanti, Juneva Kastarina Tarigan, Deliana Deliana, and Ilham Hidayah Napitupulu. "The Role Of Internal Audit In Fraud Prevention And Disclosure : Literature Riview." Kajian Akuntansi 23, no. 1 (March 31, 2022): 50–66. http://dx.doi.org/10.29313/ka.v23i1.9400.
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This study aims to determine the effect of internal audit in preventing and disclosing fraud. The number of frauds that occur in an organization shows the need for an internal audit body in the company so that it can reduce or even eliminate fraud that occurs. This literature review is a study of the role of internal audit in preventing and disclosing fraud which aims to find out the variables in internal audit for preventing and disclosing fraud based onprevious studies, so there is still a lotof potential forfurthermodification/development. Of the ten studies included in this literature review, there are differences in research results. Eight studies state that internal audit has a significant effect on preventing and disclosing fraud, but two articles state that internal audit does not have a significant effect on preventing and disclosing fraud.
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Aryani, Aryani, and Fauziah Aida Fitri. "PENCEGAHAN KECURANGAN: APAKAH WHISTLEBLOWING SYSTEM, PENGENDALIAN INTERNAL, GOOD CORPORATE GOVERNANCE, DAN INTEGRITAS PENTING?" Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 8, no. 2 (May 31, 2023): 234–44. http://dx.doi.org/10.24815/jimeka.v8i2.24929.
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This study examines the effect of the whistleblowing system, internal control, Good Corporate Governance, and integrity on fraud prevention. The population in this study were all internal employees of the Aceh Province Directorate General of Taxes. The sampling technique is saturated sampling or census with 108 respondents. The data type used is primary data obtained through distributing questionnaires directly to the respondents. This study uses multiple linear regression analysis with the help of the IBM SPSS Statistics 25 program. The findings indicate that the whistleblowing system does not affect fraud prevention. Internal control does not affect fraud prevention. Good Corporate Governance has a positive and significant effect on fraud prevention. Integrity has a positive and significant effect on fraud prevention. These results are expected to be a point of view for the Aceh Province Directorate General of Taxes in preventing fraud.
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Suri Witari, Ni Luh Putu, and Cokorda Gde Bayu Putra. "Pengaruh Audit Internal, Whistleblowing System, dan Budaya Organisasi terhadap Pencegahan Kecurangan Dalam Pengelolaan Dana Desa di Kota Denpasar." Hita Akuntansi dan Keuangan 4, no. 2 (April 27, 2023): 237–47. http://dx.doi.org/10.32795/hak.v4i2.3951.
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Fraud prevention is very important to do in an institution, because fraud has become one of the problems that are quite often found in financial institutions. Fraud occurs in various institutions, one of which is the management of village funds which are full of opportunities for fraud. This study aims to determine the effect of internal audit, whistleblowing system, and organizational culture on fraud prevention. This research was conducted on the management of village funds in Denpasar City. The sampling technique used in this study was purposive sampling with a sample size of 81 village fund managers. The data were tested using multiple linear regression analysis. The results of the study indicate that internal audit has an effect on preventing fraud in the management of village funds in Denpasar City. Whistleblowing system affects the prevention of fraud in the management of village funds in Denpasar City. Organizational culture affects the prevention of fraud in the management of village funds in Denpasar City.
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Periansya, Periansya, Evada Dewata, Sopiyan A. R., Yuliana Sari, and Abdul Basyith. "Whistleblowing, fraud prevention, and fraud awareness: Evidence from the Palembang Local Government of Indonesia." Problems and Perspectives in Management 21, no. 2 (June 20, 2023): 556–66. http://dx.doi.org/10.21511/ppm.21(2).2023.51.
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Fraud is an enormous obstacle to a country’s development because it can cause failure in achieving goals. The most significant source of fraud in Palembang Local Government of Indonesia arises from the procurement of goods and services, which reached 49.1% in 2020. Therefore, this study aims to examine how fraud awareness and good government governance affect fraud prevention. This paper targets one of the Regional Government areas of Palembang City, Indonesia. One hundred twenty-two respondents comprised the head of budget staff, budget user authority staff, and commitment-making committee staff. Data were obtained using a questionnaire with a Likert scale. The study employed two endogenous variables (fraud prevention and fraud awareness), one intervening (fraud awareness), and two exogenous variables (whistleblowing and good government governance). Following this, structural equation models were used to examine the relationships between each variable. The study results show a significant positive effect of whistleblowing and good governance on fraud awareness. In contrast, fraud awareness had no significant impact on fraud prevention. The obtained results found that fraud awareness cannot mediate the whistleblowing system through fraud prevention; also, fraud awareness is not a moderating variable to influence good governance through fraud prevention. The paper contributed empirical evidence to explore fraud prevention approaches by maintaining consistency in the implementation of the whistleblowing system, anti-corruption culture, and supervision to identify unusual activities.
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Surya, Bisma Akbar Anggara, and Amrie Firmansyah. "THE MODERATING ROLE OF LEADERSHIP FOR FRAUD PREVENTION EFFORTS IN PUBLIC SECTOR." Riset 6, no. 1 (March 28, 2024): 032–45. http://dx.doi.org/10.37641/riset.v6i1.2065.
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This Fraud continues to be rampant in Indonesia. It follows an ACFE poll performed in 2019. This survey uncovers at least 239 fraud incidents in Indonesia, resulting in a total loss of IDR. 873,430,000,000.00. However, there is a belief that there is no fraud prevention in Indonesia. Indonesia has various Ministries/Institutions in charge of combatting fraud, including the Financial and Development Supervisory Agency. As one of the Ministries/Institutions that has the task of preventing fraud, fraud prevention at the Financial and Development Supervisory Agency must be able to run well. All leaders of Government Agencies are required to uphold integrity and ethical values, commit to competence, and create conducive leadership so that the variables integrity, competence, and internal control system are determined as independent variables that are tested for their influence on fraud prevention efforts with leadership as a moderating variable. The research results show that integrity and internal control systems positively affect fraud prevention efforts, while competency has no effect. Meanwhile, the leadership fails to moderate all variable relationships. Thus, in fraud prevention efforts, the most influential variables in this research are integrity and internal control systems.
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Indah Aprilia, Kadek Wiwin, and Ni Wayan Yuniasih. "PENGARUH KOMPETENSI APARATUR DESA, MORALITAS INDIVIDU DAN BUDAYA ORGANISASI TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGANDESA." Hita Akuntansi dan Keuangan 2, no. 2 (April 30, 2021): 25–45. http://dx.doi.org/10.32795/hak.v2i2.1521.
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Fraud prevention s an effort that can be done to suppress or prevent the factors that cause fraud. In preventink the occurrence of the fraud factor, fraud prevention can be used as an effort to minimise the occurrence of factor that cause fraud. The population in this study were all village apparatuses in the village in Denpasar cty. The respondents used were 80 people consisting of the Village Head, Village Secretary and Head Of Finance. The method of determining the simple using purposive sampling technique. From the results of this study the competence of village officials, individual morality and organizational culture have a positive effect on the prevention of fraud in village financial management at village governments throughout Denpasar.
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Hamilah, Hamilah, Adji Suratman, and Saeful Alam. "The Effectiveness of the Internal Whistleblowing System in Fraud Detection and Prevention (Empirical Study at PT Asuransi Jiwasraya (Persero)." Dinasti International Journal of Economics, Finance & Accounting 3, no. 1 (April 1, 2022): 1–21. http://dx.doi.org/10.38035/dijefa.v2i6.1142.
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This research mainly aims to test and analyze the effectiveness of the Internal Whistleblowing System in Fraud Prevention. The population in this study are all employees who work in the Division of Finance & Accounting, Internal Audit PT. Asuransi Jiwasraya (Persero). While the sample used the purposive sampling method, amounting to 50 respondents. The independent/independent variables of the study are the influence of the Internal Auditor, Internal Control System, Whistleblowing System, Whistleblower Protection, Organizational Commitment. The dependent/dependent variable is Fraud Prevention. The research methodology uses Structural Equation Modeling (SEM) using smartPLS 3.2.7 software. The tests carried out are the Outer model, Inner model, indirect effect test, and hypothesis testing. The test results show the influence and significance of the internal control system on the prevention of fraud, the influence and significance of the internal auditor on the prevention of fraud, the influence and significance of the audit committee on the prevention of fraud, there is a significant effect of the independent commissioner on the prevention of fraud and there is a significant effect on the protection of the whistleblower on preventing fraud, there is a significant effect of the whistleblowing system on fraud prevention, there is a significant influence on the internal control system, internal auditors, audit committees, independent commissioners through the protection of whistleblowers against fraud prevention, and there is a significant influence on internal control, internal auditors, audit committees
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Zainal, Rafidah, Ayub Md Som, and Nafsiah Mohamed. "A REVIEW ON COMPUTER TECHNOLOGY APPLICATIONS IN FRAUD DETECTION AND PREVENTION." Management and Accounting Review (MAR) 16, no. 2 (December 31, 2017): 59. http://dx.doi.org/10.24191/mar.v16i2.671.
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Since the advancement in computer technology, fraud has become one of the high risk crimes in the world which needs urgent detection and prevention at early stage. Nowadays, different kinds of fraud exist in commercial areas namely; credit card, healthcare insurance, online reviews, telecommunications, automobile, etc. Fraud can also happen internally and externally in an organisation. In internal fraud an employee commits it individually, whereas the external fraud involves a wide range of schemes including a third party. Therefore, a detection and prevention mechanism system in the form of computer software is essential in preventing fraud so as to curb further financial losses. The aim of this paper is to critically review the use of computer technology to detect and prevent fraud in selected areas. Recent computer platforms used as a tool to develop fraud detection and prevention system are namely; spreadsheets, big data, forensic analytics, text analytics and expert systems. Based on the review, expert systems have been found to be the best option used as a future tool to curb fraud. The opportunities from this review may allow others to explore more on the technology implemented so as to improve fraud detection and prevention in the future.
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Khikmah, Siti Noor, Abdul Rohman, and Indira Januarti. "The role of internal audit and leadership style in increase of fraud prevention: A stewardship theory perspective." Corporate and Business Strategy Review 4, no. 4, special issue (2023): 271–78. http://dx.doi.org/10.22495/cbsrv4i4siart8.
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This research was conducted due to the prevalence of fraud, despite several preventative regulations. The phenomenon of fraud persists in all fields, including state university education. This is quantitative research with a population of 122 internal auditors at state universities to analyze the role of internal audit and transformational leadership style on fraud prevention from a stewardship theory perspective. Purposive sampling was conducted to obtain 65 auditors as samples, and the hypothesis test was analyzed by Statistical Package for the Social Sciences version 25 (SPSS 25). Based on the results, the first hypothesis indicates that internal audit positively affects fraud prevention. Internal audit is part of the organization and plays a role in detecting and preventing fraud. Meanwhile, the second hypothesis suggests that the transformational leadership style positively affects fraud prevention. Transformational leadership can reduce the fraud committed by subordinates because leaders have good vision, rhetoric, and special management skills, to build strong emotional relationships. For internal auditors and leaders, this research contributes to improving fraud prevention in the university environment by maximizing the role of internal audit and leadership. This can increase the impetus to achieve organizational goals efficiently and effectively. Further research can develop the control environment and manage risk for fraud prevention.
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Lubis, Debora Kartini Miseri, and Gideon Setyo Budiwitjaksono. "ANALISIS PENGENDALIAN INTERNAL, KESADARAN ANTI-FRAUD, DAN PENGETAHUAN FRAUD TERHADAP PENCEGAHAN FRAUD." Jambura Economic Education Journal 5, no. 1 (December 14, 2022): 1–10. http://dx.doi.org/10.37479/jeej.v5i1.14323.
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Analyzing and empirically testing the influence of internal control, anti-fraud awareness, and fraud knowledge on fraud prevention is the purpose of this study. Internal control variables, anti-fraud awareness, and fraud knowledge are independent variables and fraud prevention are the dependent variables of this study. The study used quantitative methods with primary data as a data source through the dissemination of questionnaires. All organic employees of 35 employees in the Branch Office of Bank Rakyat Indonesia (BRI) Surabaya Pahlawan are the population used in this study. The use of saturated sampling techniques by designating the entire population as a sample is a sampling technique used in this study. Multiple linear analysis is an analysis technique used that is processed with the help of SPSS version 22. The results revealed that internal control has no influence on fraud prevention. However, anti-fraud awareness and fraud knowledge have a positive influence on fraud prevention.
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Adiningrat, Andi Arifwangsa. "FRAUD PREVENTION THROUGH STRUCTURE OF INTERNAL CONTROL AND SPIRITUAL ACCOUNTING." Inovbiz: Jurnal Inovasi Bisnis 10, no. 2 (December 18, 2022): 246. http://dx.doi.org/10.35314/inovbiz.v10i2.2333.
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This research is about fraud prevention through control structure and spiritual accounting. Fraud occurs because of three main things, namely: the pressure to commit fraud, the opportunities that can be exploited and the justification for these actions, The tendency for accounting fraud has attracted a lot of media attention and has become a prominent and important issue in the eyes of world business. An auditor must make every effort to prevent fraud. Fraud prevention can be analogous to disease, that is, prevention is better than cure. This study aims to measure the effect of implementing internal control structures and spiritual accounting on preventing fraud. The specific target to be achieved is to minimize fraud committed by company management. In this research, the analytical method used is multiple linear regression analysis. Multiple linear regression analysis method consists of two analytical tools, namely Descriptive Statistical Analysis and Infensial Statistical Analysis. The results show that the internal control structure has a negative effect on the auditor's ability to prevent fraud, while spiritual accounting has a positive effect on the auditor's ability to prevent fraud.
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Fiar, Ahmad Alfiar, and Jaeni. "Pengaruh Audit Forensik, Audit Investigasi, Kompetensi Auditor, Profesionalisme dan Kecerdasan Spiritual Terhadap Pencegahan Fraud." Kompak :Jurnal Ilmiah Komputerisasi Akuntansi 15, no. 1 (June 27, 2022): 59–169. http://dx.doi.org/10.51903/kompak.v15i1.628.
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Forensic audits and investigative audits are used to uncover, detect and prevent fraud. In preventing fraud, the auditor is required to have competence, professionalism and spiritual intelligence to maximize fraud prevention. The population in this study were all auditors who worked at BPKP Representatives of Central Java. The sampling technique used convenience sampling and obtained a sample of 40 respondents. The method of collecting data is through a survey method using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that forensic audits, investigative audits, and auditor competence have no significant effect on fraud prevention. while professionalism and spiritual intelligence have a significant positive effect on fraud prevention
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Fadhilah, Fadya Noor, and Paulus Sugianto Yusuf. "The effect of transparency and accountability on the prevention of pension fund fraud: a case study of a BUMD in Jawa Barat." Gema Wiralodra 14, no. 2 (July 5, 2023): 669–80. http://dx.doi.org/10.31943/gw.v14i2.439.
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Fraud prevention is all efforts made to deter potential perpetrators, narrow the space for movement, and identify activities that pose a fraud risk. This study examines the effect of transparency and accountability on preventing pension fund fraud. The variables in this study consist of transparency and accountability as independent variables and prevention of pension fund fraud as the dependent variable. The measurement scale used in this study is ordinal. The research method used is a survey method with a quantitative approach. The statistical tests used in this study are validity, reliability, normality test, multicollinearity, heteroscedasticity, coefficient of determination, ttest, and Ftest using the Statistical Product Service Solution (SPSS) application version 26. The results of this study indicate that partial transparency has a significant effect on preventing pension fund fraud, while accountability has no significant effect on preventing pension fund fraud. However, simultaneously transparency
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Kuncara, Wulansari Adi. "The Influence of Whistleblowing System and Internal Control on Fraud Prevention at PT Pos Indonesia (Persero) Bandung City." International Journal of Financial, Accounting, and Management 4, no. 2 (September 6, 2022): 101–13. http://dx.doi.org/10.35912/ijfam.v4i2.250.
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Abstract: Purpose: This study aims to determine how the influence of the whistleblowing system and internal controls on fraud prevention at Pos Indonesia (Persero) Bandung City. Research Methodology: The research method used in this research is descriptive and verification methods. The sampling technique used in this study is a non-probability sampling technique with a saturated sampling technique so that the total sample size is 30 people. The analytical method used in this research is multiple linear regression analysis using SPSS 25. Results: The results showed that the whistleblowing system and internal controls had an effect on fraud prevention. The amount of influence of internal control in contributing to fraud prevention is 66.2%. Limitations: This research is limited only to PT Pos Indonesia (Persero) because it still shows cases of fraud. In addition, this study only focuses on knowing the effect of the whistleblowing system and internal controls on fraud prevention at PT Pos Indonesia (Persero) Bandung City. Contributions: This research is expected to provide benefits for companies that lead to improvements in preventing fraud, and can be used as additional information for the parties concerned. Keywords: 1. Whistleblowing System 2. Internal Control 3. Fraud Prevention
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Saru, Amaliah Amriani Amran, Muhammad Alwy Arifin, Darmawansyah Darmawansyah, Amran Razak, Muhammad Syafar, and Rahmatia Rahmatia. "Potential fraud and its’ prevention in the implementation of national health insurance at Dadi Regional Hospita." International Journal of Public Health Science (IJPHS) 12, no. 3 (September 1, 2023): 1040. http://dx.doi.org/10.11591/ijphs.v12i3.22952.
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The National Health Insurance program started running in Indonesia on January 1, 2014. Along with the increasing number of National Health Insurance participants and health facilities, more criticism has emerged from various parties, including from National Health Insurance providers regarding the alleged fraud. Fraud can have a negative effect on finances, the standard of medical care, and the perpetrator's reputation. This study's goal was to assess the likelihood that fraud may occur at Dadi Regional Hospital in Makassar, Indonesia. The study also explored the procedures and policies in place for preventing the fraud. This qualitative study employed phenomenological design. The results of the study show that there is a fraud prevention system at Dadi Regional Hospital in the form of policy and guideline formulation, a culture of prevention, implementation of quality control, and cost control. Even though they already have a prevention system in place, there is still some lack of information being disseminated about the fraud prevention team established. There are still frequent discrepancies between the diagnosis code input in the National Health Insurance system and the patient's diagnosis Hence, the Internal Monitoring Unit is still in the process of establishing a fraud prevention system
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Andika, Arditya Dian, Nana Storada Dwi Martadi, Patricia Dhiana Paramita, and Juli Ratnawati. "Examining the Influence of Locus of Control and Perceived Behavior Control on Fraud Prevention with Whistleblowing as an Intermediate Variable: A Case Study of PT. Lintang Kejora Semarang." Jurnal Penelitian Ekonomi dan Bisnis 9, no. 1 (April 5, 2024): 1–14. http://dx.doi.org/10.33633/jpeb.v9i1.9515.
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This study investigates the intricate relationship between locus of control, perceived behavior control, and fraud prevention, with whistleblowing as a mediating construct. The research adopted a comprehensive sampling strategy known as a census approach, which encompassed the entirety of the employee population at PT. Lintang Kejora, comprising a total of 100 individuals, thereby ensuring their inclusion as research respondents. The data analysis methodologies employed in this study comprised two-stage least-squares regression and path analysis. The results of the data analysis indicate that locus of control and perceived behavior control exert a partially positive and statistically significant influence on whistleblowing. However, locus of control and perceived behavior control do not appear to have a significant impact on fraud prevention. Additionally, whistleblowing exhibits a positive and statistically significant influence on fraud prevention. Nevertheless, whistleblowing does not mediate the impact of locus of control and perceived behavior control on fraud prevention to a significant extent. These findings shed light on the multifaceted interplay between individual psychological attributes, whistleblowing, and fraud prevention within organizations. Addressing these implications can aid in the development of more effective strategies for preventing and managing fraud in organizational settings. Keywords:locus of control, perceived behavior control, personal cost, whistleblowing, fraud prevention
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Divaeva, I. R. "Remote fraud: prevention issues." Аграрное и земельное право, no. 11 (2022): 185–87. http://dx.doi.org/10.47643/1815-1329_2022_11_185.
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Billa, Rahma Dhina Salsa, and Mirna Indriani. "PENGARUH PENGENDALIAN INTERNAL DAN AUDIT INTERNAL TERHADAP PENCEGAHAN FRAUD DENGAN ANTI-FRAUD AWARENESS SEBAGAI PEMODERASI PADA INDUSTRI PERBANKAN INDONESIA." Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 8, no. 1 (February 28, 2023): 135–45. http://dx.doi.org/10.24815/jimeka.v8i1.22138.
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This study aims to examine the effect of internal control and internal audit on fraud prevention, as well as investigate whether anti-fraud awareness can moderate the relationship between internal control and internal audit on fraud prevention in the Indonesian banking industry. This study used 138 respondents consisting of Indonesian banking employees. These respondents came from Indonesian commercial banks. The data collection used in this study is a questionnaire distributed using Google Forms to the respondents starting from July to August 2022. This study uses PLS-SEM (Partial Least Square Structural Equation Modeling) as a method of data analysis and uses WarpPLS software version 7.0 as a data processing tool. The findings of this study indicate that internal control and internal audit have a positive relationship to fraud prevention and the anti-fraud awareness variable is able to moderate the relationship between internal control and internal audit with fraud prevention. These findings are expected to be a perspective for Indonesian banks in preventing potential fraud in their organizations.
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Sudarmanto, Eko. "Manajemen Risiko: Deteksi Dini Upaya Pencegahan Fraud." Jurnal Ilmu Manajemen 9, no. 2 (June 15, 2020): 107. http://dx.doi.org/10.32502/jimn.v9i2.2506.
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The economic costs of fraud in financial statements continue to be a problem for organizations and the public. The problem discussed in this study is limited risk management strategies to detect early for the prevention of fraud made by company managers and auditors. This strategy is important for proactive fraud prevention and for the integrity of financial statements in the future. The aim of this multi-case qualitative study is to explore early detection and methods of preventing fraud on financial statements using a conceptual framework of risk management. As a conclusion, there is a gap in the concept of risk management in current practice to detect and prevent fraud, and how the auditor's perspective in creating a proactive anti-fraud model. In addition, with this finding practitioners can develop proactive antifraud risk management procedures, and for auditors can develop early detection guidelines in fraud prevention
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S.B, Dr Ponduri, Mrs V. Sailaja, and Mrs Syeda Amina Begum. "Corporate Governance - Emerging Economies Fraud and Fraud Prevention." IOSR Journal of Business and Management 16, no. 3 (2014): 01–07. http://dx.doi.org/10.9790/487x-16330107.
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Prenzler, Tim. "Preface to fraud and fraud prevention: international perspectives." Journal of Criminological Research, Policy and Practice 6, no. 1 (March 9, 2020): 1–2. http://dx.doi.org/10.1108/jcrpp-03-2020-074.
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Marston, Claire, Rob Dixon, and Paul Collier. "Internal Auditors and the Prevention and Detection of Computer Fraud." Journal of Information Technology 4, no. 4 (December 1989): 230–38. http://dx.doi.org/10.1177/026839628900400406.
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This study examines the involvement and attitudes of internal auditors to the prevention and detection of computer fraud. This approach differs from previous research which has concentrated on learning from frauds which have occurred. The main enquiry was by means of a questionnaire sent to members of the Institute of Internal Auditors. Verification and additional information was forthcoming by visiting some respondents. Almost a fifth of internal audit departments reported that they had no specific responsibility for either prevention or detection of computer fraud. It was clear that where responsibility was acknowledged, it is generally on an informal basis or is self imposed. Internal auditors reported that most reliance was placed on computer assisted tools and manual techniques like input/output reconciliation for detection of computer fraud. Few of the organisations surveyed had any laid down guidelines what to do in the case of a fraud discovery. Where guidelines did exist they called for dismissal and prosecution. In smaller firms, external auditors have a larger role in the prevention and detection of computer fraud than in larger firms. Opinion on the prevention and detection of computer fraud included the view that as network systems become more common, so detection and prevention will become more difficult. In addition it was claimed that management did not appreciate the level of the threat. Internal auditors feel that they have a role to play, but highlighted the fact that there is a shortage of staff with the requisite skills.
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Setiyowati, Supami Wahyu, Mochamad Fariz Irianto, and Irma Tyasari. "Determinan Pencegahan Kecurangan Pengelolaan Dana Desa Dimoderasi Kompetensi Aparatur." Organum: Jurnal Saintifik Manajemen dan Akuntansi 5, no. 1 (June 30, 2022): 62–72. http://dx.doi.org/10.35138/organum.v5i1.197.
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A quality report is a demand that must be carried out by the village head. A village government that is free from fraud is a government that implements accountability and transparency in every activity. The purpose of village government activities is to improve the village economy. The purpose of this study is to determine the determinants of preventing fraud in village funds in moderating the competence of the apparatus. The research site is in Wajak sub-district, Malang district. The research population is all village officials in Wajak sub-district. The sampling technique used a saturated sample. The research sample is 104 village officials. The data analysis technique uses Smart PLS. The results showed that Fraud prevention, Whistleblowing, and morality had an effect on preventing fraud in village funds. A good control system reduces fraud in the management of village funds. Whistleblowing is behavior that reports fraud and has an impact on reducing fraud in managing village funds. Good morality reduces fraud in village funds. The competence of the apparatus strengthens the relationship between the government's internal control system and morality towards preventing fraud in village funds. The competence of professional apparatus with good morals and good fraud prevention implementation further reduces village fund fraud. The competence of the apparatus has not been able to moderate the relationship between whistleblowing and the prevention of village funds. The implication of this research is that professional officials who have a caring attitude are needed to report anything that deviates from the existing rules.
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Abdul Latif, Noorfarhana Wahiza, Suhaily Hasnan, Alfiatul Rohmah Mohamed Hussain, and Mazurina Mohd Ali. "The Influence of Fraud Prevention Mechanisms on Fraud Awareness in The Federal Ministries in Malaysia." Asia-Pacific Management Accounting Journal 16, no. 3 (December 1, 2021): 191–220. http://dx.doi.org/10.24191/apmaj.v16i3-08.
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This study examined the extent of fraud prevention mechanisms that influence the awareness of curbing the occurrence of fraudulent activities in public sector organisations, particularly the Federal Ministries in Malaysia. The key factors in this study thereby attributed as the fraud prevention mechanisms that influenced by ethical leadership, internal control system, and fraud prevention programmes. Following this, the Agency Theory was employed to guide the study. A survey was conducted among the officers of various Federal Ministries who were sampled via the purposive sampling method and yielded 210 total responses. The results showed that ethical leadership and the implementation of a virtuous internal control system ranked as the most effective fraud prevention mechanism that influenced their awareness towards curbing the occurrence of fraud. A regression analysis further revealed that the fraud prevention programmes were not statistically significant in influencing awareness of fraud. The main value of this paper is the effect of fraud prevention mechanisms; namely, ethical leadership, internal control systems, and fraud prevention programmes, on awareness of fraud amongst officers in the Federal Ministries in Malaysia. The findings of this study provide useful insights for the Federal government to improve and reconsider current fraud prevention mechanisms, especially fraud prevention programmes to improve awareness of fraud and recover public trust. Keywords: fraud awareness, ethical leadership, internal control system, prevention programme, Malaysian federal ministries
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Rahmawati, Laela, and Bramastyasa Gilang Pradata. "The Influence Of Corporate Culture And Internal Control Systems On The Prevention Of Merchandise Fraud." Jurnal Ilmiah Manajemen Kesatuan 11, no. 3 (December 30, 2023): 1483–94. http://dx.doi.org/10.37641/jimkes.v11i3.2357.
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Fraud is a problem that can hinder the achievement of company goals and is usually carried out by individuals who have experience in their field which occurs due to opportunities and conflicts of interest. Therefore, companies need tools that can help in terms of corporate culture or the values that underlie the company's identity, such as regulatory attitudes that employees in the company must have and internal controls such as internal audits. The purpose of this research is to test and find out how much influence company culture and internal control have on preventing goods fraud. Data collection was carried out through distributing questionnaires whose validity and reliability had been tested. For the results of this research, the influence of company culture (X1 ) on preventing goods fraud (Y) has a significant effect. This shows that the better the corporate culture in a company, the better the prevention of goods fraud. For the results, the influence of internal control (X 2 ) on the prevention of goods fraud (Y) has a significant effect. This shows that the better the internal control carried out in the company, the better the prevention of goods fraud . Keywords: Company Culture, Control System, Merchandise Fraud
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Ardiansyah, Edi Irgi, Cipto Wardoyo, and Endang Sri Andayani. "THE INFLUENCE OF PERCEPTION OF INTERNAL CONTROL ON FRAUD PREVENTION WITH ANTI-FRAUD AWARENESS AS A MODERATION VARIABLE." MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES 3, no. 2 (March 15, 2024): 664–74. http://dx.doi.org/10.55047/marginal.v3i2.1112.
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The occurrence of fraud can have detrimental effects on the integrity, efficiency, and credibility of public institutions. Therefore, it is crucial to thoroughly examine factors that can help mitigate its impact. This study aims to investigate the role of perceptions about internal control in preventing fraud, with anti-fraud awareness as a moderating variable. The research was conducted in the Probolinggo district of East Java, involving 28 regional government organizations. A representative sample of 150 respondents was collected using cluster sampling. Data was collected through an online questionnaire. The data was analyzed using Structural Equation Modeling-Partial Least Squares Path Modeling (SEM-PLS). The findings of the study indicate a significant positive influence of perceptions about internal control on fraud prevention. However, it was observed that anti-fraud awareness did not enhance the impact of perceptions about internal control on fraud prevention. This research is expected to provide valuable insights for stakeholders involved in fraud prevention, including the regional government organizations in Probolinggo Regency and others.
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Alfian, Nurul, Tarjo Tarjo, and Bambang Haryadi. "THE EFFECT OF ANTI FRAUD STRATEGY ON FRAUD PREVENTION IN BANKING INDUSTRY." Asia Pacific Fraud Journal 2, no. 1 (June 2, 2017): 61. http://dx.doi.org/10.21532/apfj.001.17.02.01.05.
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ABSTRACTThe purpose of this study is to examine the effect of anti fraud strategy on fraud preventionin in banking industry. The data are collected through questionnaires distributed to front liners, marketing, and back office. The sampling technique used is proportionale sampling method with 80 respondents. The research data are analysed using quantitative method, particularly explanatory research approach. In this regard, the researchers use Structural Equation Model (SEM) and Partial Least Square (PLS) with Warrpls 5.0 program. The findings of this study show that prevention pillar, detection pillar and investigation pillar have an effect on fraud prevention in banking industry.
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Jalil, Fitri Yani. "Internal Control, Anti-Fraud Awareness, and Prevention of Fraud." ETIKONOMI 17, no. 2 (August 10, 2018): 297–306. http://dx.doi.org/10.15408/etk.v17i2.7473.
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Fraud is a serious threat to the organization and should prevent as early as possible. The prevention and detection of fraud is the responsibility of management. The fraud experts estimate that the fraud that has revealed is a small part of all the actual fraud that occurred. Therefore, the main effort is on prevention. This study aims to determine the effect of internal controls and anti-fraud awareness in the prevention of fraud. The samples used were employees of UIN Syarif Hidayatullah Jakarta. Data were analyzed using multiple regressions. The results showed that the internal control does not affect the prevention of fraud. Meanwhile, the anti-fraud awareness significant positive effect on the prevention of fraud. The results of this study are not yet entirely following the conditions at UIN Syarif Hidayatullah Jakarta. UIN Syarif Hidayatullah Jakarta has the concept of internal control and fraud prevention is good, but not yet implemented correctly by all parties. There are still some things that need to be improved practice, for example regarding employee performance evaluation, and program promotion of employees.DOI: 10.15408/etk.v17i2.7473
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Maulana Saud, Ilham, Alfin Taufiqul Hakim, and Lulu Dyar. "Analisis Determinan Fraud Prevention (Studi Empiris Pada Badan Usaha Milik Daerah di D.I Yogyakarta dan Jawa Tengah)." Jurnal Akuntansi Keuangan dan Bisnis, Vol.13 No. 2 (2020) (November 30, 2020): 11–20. http://dx.doi.org/10.35143/jakb.v13i2.3604.
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This research has a purpose to analyze the influence of proactive fraud audit, whistleblowing system, and internal control system of fraud prevention with morality as a moderating variable. The subject in this research is employees who work in Badan Usaha Milik Daerah (BUMD) in Yogyakarta and Central Java. The number of samples in this research were 70 respondent that has been chosen by using a purposive sampling method. The type of data used is primary data. The results of the research show that proactive fraud audits did not affect fraud prevention. The whistleblowing system has a positive influence on fraud prevention. The internal control system has a positive influence on fraud prevention. Morality strengthens the influence of proactive fraud audits on fraud prevention. Morality does not moderate the influence of the whistleblowing system on fraud prevention. Morality does not moderate the influence of the internal control system on fraud prevention
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Gupta, P. K., and Sanjeev Gupta. "Corporate frauds in India – perceptions and emerging issues." Journal of Financial Crime 22, no. 1 (January 5, 2015): 79–103. http://dx.doi.org/10.1108/jfc-07-2013-0045.
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Purpose – The purpose of this paper is to examine the nature and perception of corporate frauds in India and their consequences in the business and economic systems, and it highlights the emerging issues so that existing legal and regulatory obligations can be redefined and structured. Design/methodology/approach – An exploratory research was conducted through a combined mode of literature review; case studies; structured questionnaires from 346 sample companies; and 43 interviews with the corporate professionals, management, investors, government offices and authorities having wide experience. Findings – It was found that the regulatory system is weak, and there is dire need to redefine the role of auditors. Coordination among different regulatory authorities is poor, and after every scam, there is a blame game. Reporting of fraud and publication of fraud prevention policy are missing. Banks and financial institutions are ineffective on due diligence, and there is a lack of professionalism on the board and other executive levels in companies. Research limitations/implications – This study assumes that fraud could be mitigated by proactive and conscious action by auditors, and corporate executives are willing to avoid perpetrating financial fraud despite pressures from investors, government securities regulators and exogenous market fluctuations. The authors relied on the honesty of the respondents during the sample collection and recorded semi-structured interviews. A minimum level of five years’ work experience relative to preventing, detecting or investigating fraud has been considered a valid determinant in selecting the purposive sample. Practical implications – The study suggests mandatory publication of fraud prevention policy; constitution of special purpose corporate offence wing; recognition to companies for improved corporate governance; true adoption of International Financial Reporting Standards; due diligence by banks and financial institutions; compulsory appointment of professionals by shareholders and fixation of responsibility on independent professionals; intellectualisation of audit committee; and more powers to the regulators, especially Securities and Exchange Board of India. Social implications – Prevention of corporate frauds reduces anxiety, improves corporate image and builds up confidence of the investors, which is essential for resource channelling in financial markets. Originality/value – The research work is based on a thorough analysis of regulatory framework and fraud case studies and primary data collected from companies, banks and other government and developmental institutions.
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Zurika Lubis, Henny, Maya Sari, Andi Auliya Ramadhany, Debbi Chyntia Ovami, and Istiqomah Rahmayati Brutu. "Effect of internal audit, internal control, and audit quality on fraud prevention: Evidence from the public sector in Indonesia." Problems and Perspectives in Management 22, no. 2 (April 5, 2024): 40–50. http://dx.doi.org/10.21511/ppm.22(2).2024.04.
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Fraud prevention entails developing and implementing risk management strategies, particularly regarding fraud, and establishing internal controls and transparent corporate governance practices to eliminate fraudulent activities. This study aims to examine the effect of internal auditors, internal control, and audit quality on preventing fraud at the Inspectorate of North Sumatra Province, Indonesia. The sample included 61 government internal auditors of the Inspectorate of North Sumatra Province, Indonesia. The data collection process was carried out by administering questionnaires using Google Forms. Additionally, this investigation assessed the constructs under scrutiny using a five-point Likert and the partial least square (PLS) approach. The results showed that internal audit has a positive and significant effect on fraud prevention (p < 0.05), internal control has a positive and significant effect on fraud prevention (p < 0.05), and audit quality has no effect on fraud prevention at the Inspectorate of North Sumatra Province, Indonesia (p > 0.05). The Inspectorate of North Sumatra Province, Indonesia, should conduct internal audits, implement an internal control system, and pay attention to the quality of audits to make them more effective as a basis for quality decision-making and fraud minimization.
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Rahayu, Yuli Sri. "The Inlfuence of Internal Audit on Fraud Prevention at Perum Bulog (Company Logistic Business Agency) Bandung City." JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 7, no. 1 (April 29, 2023): 81–89. http://dx.doi.org/10.36555/jasa.v7i1.1997.
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This study aims to determine the effect of internal audit on fraud prevention at Perum Bulog Bandung. The factors tested in this study are the independent variable is internal audit, while the dependent variable is fraud prevention. The research method used is the verification method. The population in this study were employees of the Internal Supervisory Unit (SPI). The sampling technique used is a non-probability sampling technique with a total sampling technique so that the number of samples is 34 employees. The analytical method used is simple linear regression analysis using the SPSS Version 25.00 program. The results of the study indicate that internal audit and fraud prevention are included in the fairly good category. In addition, the results of hypothesis testing show that internal audit has an effect on preventing fraud at Perum Bulog, Bandung City. The magnitude of the influence of internal audit in contributing to fraud prevention is 31.5%.
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Putri, Utari Dwi, and Efrizal Sofyan. "Pengaruh Whistleblowing System, Bystander Effect, dan Anti-fraud Awareness terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa pada Kabupaten Sijunjung." JURNAL EKSPLORASI AKUNTANSI 5, no. 4 (November 16, 2023): 1588–98. http://dx.doi.org/10.24036/jea.v5i4.1151.
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This study intends to examine the impact of the bystander effect, anti-fraud awareness, and the whistleblowing system on managing village money in Sijunjung Regency and preventing fraud. This study is quantitative in nature. The Slovin formula is used to determine how many sample members there should be. A total of 117 respondents from 39 villages in the Sijunjung district made up the study's sample. The hypothesis in this study was tested using multiple linear regression analysis with SPSS version 20. The results showed that the whistleblowing system and anti-fraud awareness had a positive effect on fraud prevention, while the bystander effect had a negative effect on fraud prevention.
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Sustrianti, Sustrianti, Sulaeman Miru, and Juliana Kadang. "PREVENTING GOODS/SERVICES PROCUREMENT FRAUD IN HANDLING COVID-19 AND ITS IMPLICATION ON FINANCIAL PERFORMANCE IN SIGI DISTRICT." TADULAKO INTERNATIONAL JOURNAL OF APPLIED MANAGEMENT 4, no. 2 (August 15, 2022): 38–45. http://dx.doi.org/10.59769/tajam.v4i2.33.
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This research aimed to determine: 1) The influence of the internal control system on preventing goods/services procurement fraud in handling covid-19 in Sigi District, 2) The influence of compensation suitability on preventing goods/services procurement fraud in handling covid-19 in Sigi District, 3) The influence of organizational commitment to the prevention of goods/services procurement fraud in handling covid-19 in Sigi District, 4) The influence of the internal control system on the financial performance of Sigi District, 5) The influence of compensation suitability on the financial performance of Sigi District, 6) The influence of organizational commitment on the financial performance of Sigi District, 7) The influence of preventing goods/services procurement fraud in handling COVID-19 on the financial performance of Sigi District. Type of the research was quantitative approach with a sample of 30 respondents. Data analysis technique used path analysis with purposive sampling technique. The results of the research indicate that the internal control system has a positive and insignificant influence on preventing goods/services procurement fraud in handling covid-19 in Sigi District; the suitability of compensation has a positive and significant influence on preventing goods/services procurement fraud in handling covid-19 in Sigi District; organizational commitment has a positive and insignificant influence on preventing goods/services procurement fraud in handling covid-19 in Sigi District; the internal control system has a positive and significant influence on the financial performance of Sigi District; compensation suitability has a positive and significant influence on the financial performance of Sigi District; organizational commitment has a positive and significant influence on the financial performance of Sigi District and the prevention of goods/services procurement fraud in handling COVID-19 has a positive and insignificant influence on the financial performance of Sigi District.
Keywords: Internal Control System, Compensation Suitability, Organizational Commitment, Fraud Prevention, Financial Performance.
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Mubarokah, Nurul Lailati, and Sovi Ismawati Rahayu. "Determining Factors for Fraud Prevention." Journal of Accounting, Management, and Economics Research (JAMER) 2, no. 2 (January 23, 2023): 93–104. http://dx.doi.org/10.33476/jamer.v2i2.152.
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The purpose of this study is to investigate how internal audit, internal control systems, anti-fraud awareness, and good corporate governance mechanisms affect PT. Bank Mandiri Jakarta Cikini Area's ability to prevent fraud. By distributing questionnaires, primary data for the study was obtained. 41 members of an internal auditing team participated in this study as respondents. Non-probability sampling is used in this sampling technique. The findings of the study demonstrate that internal audit, internal control systems, anti-fraud awareness, and good corporate governance practices all significantly impact PT. Bank Mandiri Jakarta Cikini Area's ability to prevent fraud. The research's managerial implications include enhancing internal audit's function, bolstering internal control systems, raising anti-fraud awareness across the organization, and fortifying Good Corporate Governance (GCG) mechanisms as a means of preventing fraud. It is imperative that managers give particular attention to the implementation and upkeep of GCG practices, the creation of thorough anti-fraud training programs, the reinforcement of internal control infrastructure, and the allocation of sufficient resources to the internal audit function.
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Sari, Yunita, Helmi Yazid, and Muhammad Taqi. "The Influence of Independency, Professionalism, and Integrity on Fraud Prevention with Leadership Style As Moderating Variable." Journal of Applied Business, Taxation and Economics Research 1, no. 6 (August 30, 2022): 653–66. http://dx.doi.org/10.54408/jabter.v1i6.102.
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This research aims to analyze the influence of independence, professionalism, and integrity against fraud prevention with leadership style as moderating variable. This research uses a survey method with a questionnaire instrument to collect data. Data collection in this research was carried out by distributing questionnaires to respondents directly. The results of this research indicate that First, independence has a significant positive effect on fraud prevention. Second, professionalism has a significant negative effect on fraud prevention. Third, integrity has a significant positive effect on fraud prevention. Forth, leadership style not moderate the influence of independence on fraud prevention. Fifth, leadership style can moderate the influence of professionalism on fraud prevention. Sixth, leadership style not moderate the influence of integrity on fraud prevention.
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Julianto, I. Putu, and Nyoman Suadnyana Pasek. "The Implementation of Internal Control based on Tri Kaya Parisudha Concept and Accounting Fraud Prevention in Hotel Industry." Jurnal Ilmiah Akuntansi 6, no. 2 (January 12, 2022): 241. http://dx.doi.org/10.23887/jia.v6i2.34545.
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The present research aimed at (1) to investigate Tri Kaya Parisudha concept in the internal control of accounting fraud potential prevention effort; (2) To investigate the obstacles faced in the implementation of the Tri Kaya Parisudha concept as the prevention effort of accounting fraud; and (3) To investigate stages carried out in preventing the obstacles faced in the implementation of the Tri Kaya Parisudha concept as the prevention effort of accounting fraud. The research was carried out using a qualitative approach and descriptive types of approach. The data used were both primary and secondary, such as interviews, observation, documentation, and literature study. The results showed that the implementation of the Tri Kaya Parisudha concept as the prevention effort of accounting fraud potential in Aneka Lovina Hotel had been running well but some obstacles made its implementation had not run optimally.
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Makarimovic, Awwab, Eko Setyanto, and Rini Handayani. "PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD." JAZ:Jurnal Akuntansi Unihaz 5, no. 2 (December 30, 2022): 167. http://dx.doi.org/10.32663/jaz.v5i2.2952.
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This study was conducted to determine how much influence good corporate governance and internal control have on fraud prevention either partially or simultaneously in the Cimahi City Government. The phenomenon in the Cimahi City Government is that there are still frauds committed by the Mayor of Cimahi for the terms of office 2002-2012, 2012-2017 and in 2020 and using the saturated sampling method or census with a population of 71 respondents from BPKAD, BAPPEDA, and Cimahi City Inspectorate, by distributing questionnaires. Hypothesis testing using multiple linear regression and tested using SPSS version 25.
The partial test results in this study state that there is a significant positive effect between the variables of Good Corporate Governance (X1) on Fraud Prevention (Y). This can be seen from the value of > (5.463<1.99547). There is a significant positive effect between the Control variables Internal (X2) towards Fraud Prevention (Y). The value of > (5.355<1.99547). The test results simultaneously state that Good Corporate Governance (X1) and Internal Control (X2) jointly affect Fraud Prevention (Y). This is indicated by the value of > which is 79.907 > 3.13 and a significance level of 0.000 <0.05. For testing the determination that the value of R Square is 0.702 or 70%. This means that Good Corporate Governance (X1) and Internal Control (X2) together affect Fraud Prevention (Y) by 70% and the remaining 30% is influenced by other variables.
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Pan, Eryu. "Machine Learning in Financial Transaction Fraud Detection and Prevention." Transactions on Economics, Business and Management Research 5 (March 31, 2024): 243–49. http://dx.doi.org/10.62051/16r3aa10.
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In this paper, we delve into the application of machine learning technology in financial transaction fraud detection and prevention, including how it works, real-world examples, the challenges it faces, and its potential impact on the future of the financial security space. As the digitalisation process of the financial industry accelerates, the means of financial transaction fraud are becoming increasingly complex and varied, bringing great risks to individuals, enterprises and even the entire financial system. In this context, traditional fraud detection methods are increasingly difficult to effectively respond to emerging frauds due to their inherent limitations. In contrast, machine learning, with its powerful data processing capability, complex pattern recognition ability, and self-learning and adaptation, is considered a powerful tool against financial transaction fraud. Through real-world case studies, we demonstrate how the application of machine learning techniques in financial fraud detection and prevention has helped financial institutions improve detection efficiency and accuracy. Covering a wide range of financial fraud types from credit card fraud to account hijacking to money laundering, these cases illustrate how machine learning models can play a role in monitoring transaction activities in real time, identifying unusual behaviours, and adapting to new fraudulent tactics. In addition, we also discuss the main challenges faced when implementing machine learning techniques, including data quality and privacy protection, model interpretability, the cost of implementing the technology, and integration issues with existing systems. While machine learning shows great potential for financial transaction fraud detection and prevention, there are a number of technical and practical challenges that need to be overcome in order to take full advantage of its benefits. These include improving the efficiency of data collection and processing, ensuring transparency and interpretability of models, reducing the cost of technology implementation and enhancing cross-industry collaboration. In the future, as machine learning and related technologies continue to advance, and as financial institutions and regulators gain a deeper understanding of these technologies, it is reasonable to believe that machine learning will play an even more important role in the financial security field, contributing to the building of a safer, more efficient and smarter financial system. The goal of this paper is to provide financial institutions, technology developers, and policy makers with a comprehensive view of the application of machine learning in financial transaction fraud detection and prevention, pointing out future directions and potential strategies by analysing its advantages, challenges, and practical examples. Through this research, we hope to facilitate broader industry discussions, promote innovation and development of financial security technologies, and jointly address the challenges of financial fraud.
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Fleming, A. Scott, Dana R. Hermanson, Mary-Jo Kranacher, and Richard A. Riley. "Financial Reporting Fraud: Public and Private Companies." Journal of Forensic Accounting Research 1, no. 1 (December 1, 2016): A27—A41. http://dx.doi.org/10.2308/jfar-51475.
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ABSTRACT This study uses survey data gathered by the Association of Certified Fraud Examiners (ACFE) and provided to the Institute for Fraud Prevention (IFP) to examine differences in the profile of financial reporting fraud (FRF) between private companies and public companies. Although private companies represent a significant portion of the economy, largely due to lack of data on these companies, most research on FRF examines only public companies. The primary objective of this study is to determine how private company FRF is different from FRF in public companies. Our multivariate tests reveal that public companies have stronger anti-fraud environments, are more likely to have frauds that involve timing differences, tend to experience larger frauds, have frauds that involve a larger number of perpetrators, and are less likely to have frauds that are discovered by accident. Overall, it appears that the stronger anti-fraud environment in public companies leads public company FRF perpetrators to use less obvious fraud methods (i.e., timing differences) and to involve larger fraud teams to circumvent the controls. These public company frauds are larger than in private companies, and their larger size may make them more likely to be detected through formal means, rather than by accident. Based on the results, we encourage auditors and others to be particularly attuned to the unique risks of the public versus private setting.
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Godana, Hillary, Samson Wokabi Mwangi, and Panuel Mwaeke. "Security Managers’ Perspectives on Challenges Facing Commercial Banks in Preventing Frauds in Nairobi City County, Kenya." Advances in Social Sciences Research Journal 9, no. 12 (December 11, 2022): 1–12. http://dx.doi.org/10.14738/assrj.912.13539.
Full textAbstract:
This paper uses data collected for an MA Thesis on Security Managers’ perspectives on challenges facing Commercial Banks in Preventing Frauds in Nairobi County, Kenya. The study was motivated by continued rise of frauds in commercial banks in the county, despite the extensive mitigation measures put in place to deter frauds. The study established the nature of frauds prevalent in Kenya commercial banks in Nairobi County, assessed the determinants of fraud in Kenya commercial banks, determined Bank Security Managers Capacity in fraud prevention, and finally examined Security Managers perceptions on the relationship between the existing preventive measures and emerging Bank fraud trends in Nairobi County, Kenya. The study was grounded by the Fraud Triangle concept and adopted a case study qualitative design. The main method of data collection was the interview. The study comprises of 50 respondents: 39 main respondents and 11 Key Informants. The census sampling Method was used to select respondents for the study. Data was transcribed and the transcriptions coded using NVIVO software. The study established three major types of frauds; Management frauds, Non-Management Frauds and Third Party Frauds, all said to be on an increase trend. According to this study fraud rates are higher at Nairobi County (90%), than at other counties (70%). Mobile and Internet banking frauds were found to be the new threats challenging commercial banks because by their very nature because of technological sophistication, were committed from geographical location including outside the country. The study established two major determinants of frauds; Fraudsters Perspectives and institutional related factors. Major fraudster’s perspectives include; condition under which people can rationalize their prospective crimes, opportunities to commit crimes, perceived suitability of targets for fraud, technical ability of the fraudster, the possibility and likelihood of the fraud being discovered and the nature of consequences. Institutional factors that influence fraud prevalence include; weak accounting and control systems, and ineffective internal audits. According to the study, technological sophistication has outsmarted many security managers in the banking sector, because of their technological skills gaps in Fraud forensics. Finally, the study established the relationship between existing preventive measures and emerging Bank fraud trends in Nairobi County. Major policy recommendations suggested to cut frauds at the nib include; benchmarking for best internationally recognized standards such as carrying out expected and unexpected audits, enforced internal controls, regular training of security managers, and review of commercial banks organogram that will place security managers at a position to police frauds perpetrated by management.