scholarly journals Fraud Prevention and Detection

2015 ◽  
pp. 17-39
Keyword(s):  
Fraud Prevention

Credit Card Fraud Prevention Using Blockchain

2021 ◽  
Author(s):  
E.M.S.W Balagolla ◽  
W.P.C Fernando ◽  
R.M.N.S Rathnayake ◽  
M.J.M.R.P Wijesekera ◽  
A. N. Senarathne ◽  
...  
Keyword(s):  
Credit Card ◽  
Credit Card Fraud ◽  
Fraud Prevention

PENGARUH KOMPETENSI APARATUR DESA, KETAATAN PELAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP PENCEGAHAN FRAUD DENGAN MORAL SENSITIVITY SEBAGAI VARIABEL MODERASI

2018 ◽  
Vol 1 (2) ◽  
pp. 63-89
Author(s):  
Klara Wonar ◽  
Syaikhul Falah ◽  
Bill J. C. Pangayow
Keyword(s):  
Control Systems ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Quantitative Research ◽  
Primary Data ◽  
Survey Method ◽  
Moral Sensitivity ◽  
Fraud Prevention ◽  
Study Results

This study aims to examine the effect of fraud prevention on village / village financial management as the dependent variable and the competency of village apparatuses, compliance of government financial reporting, internal control systems as independent variables while moral sensitivity as amoderating variable. This research is a quantitative research or hypothetic - deductive method that aims to answer such questions that are related to exploratory, descriptive, explanatory and predictive studies. Primary data is mainly used in this research. Data collection is conducted using a survey method in the form of a questionnaire that lists the statements, which were given to the respondents to be filled in order to get information, and then the data analyzing was conducted using the Warp-PLS 5.0 Application software. The study results show that the competence of village officials influences fraud prevention, financial reporting adherence affects fraud prevention, and meanwhile the internal control system does not affect fraud prevention. Furthermore, moral sensitivity does not moderate the competence of village officials, adherence to financial reporting and internal control systems.

scholarly journals A Review on Fraud Research : A Study of Vote Count

2020 ◽  
Vol 1 (2) ◽  
pp. 74-88
Author(s):  
Yeni Priatnasari ◽  
Ari Kuncoro Widagdo ◽  
Evy Gantyowati
Keyword(s):  
Research Method ◽  
Literature Study ◽  
Fraud Prevention ◽  
Vote Count ◽  
Counting Model ◽  
Vote Counting

This study was aimed to conduct a literature study on research related to fraud. The research method used is to use the literature study method by using the vote counting model. This research would identify papers relating to fraud that have been obtained from various existing databases. Next, the researcher classified the paper by classifying the focus of research at the paper stage in fraud prevention, detection, investigation or remediation. The results of this study were recommendations for researchers, in terms of what is still open as material in research related to fraud

scholarly journals The Effect of the Internal Control System Effectiveness and the Quality of Financial Reporting and Its Impact on Fraud Prevention of Bandung Regency

2021 ◽  
Vol 5 (1) ◽  
pp. 13
Author(s):  
Yasmin Yasmin ◽  
Srihadi Winarningsih ◽  
Sri Mulyanti
Keyword(s):  
Corporate Governance ◽  
Control System ◽  
Internal Control ◽  
Financial Statements ◽  
Research Approach ◽  
Fraud Prevention ◽  
Good Corporate Governance ◽  
Internal Control System ◽  
System Effectiveness

The corruption has emerged as the main topic of discussion in many countries and fraud prevention becomes important as well. The 2018 Annual Report of the Corruption Eradication Commission (KPK) revealed that in general the KPK's enforcement action over the past 10 years showed a significant increase. This was also confirmed by President Jokowi that one of the big problems of Indonesia is related to Corruption This study is aimed to discover fraud prevention from the perspective of financial statements through the internal control system effectiveness and good corporate governance implementation.This study uses an explanatory research approach to analyze how one variable affects other variables through hypothesis testing. The data was collected using a questionnaire which distributed and filled by all regional authorities in Bandung Regency and then analyzed through path analysis using SPSS data processing tools. The results indicate that the effectiveness of internal control systems along with the good corporate governance implementation and the quality of financial statements have a positive effect on fraud prevention and partially the effectiveness variable of the internal control system has no significant effect, while the other two variables have a significant effect.

scholarly journals Pengaruh Corporate Governance dan Kualitas Audit terhadap Pencegahan Kecurangan

2020 ◽  
Vol 17 (1) ◽  
Author(s):  
Sarah Fadlilah Sanusi ◽  
Sutrisno Sutrisno ◽  
Darmo H Suwiryo
Keyword(s):  
Corporate Governance ◽  
Research Method ◽  
Audit Quality ◽  
Sampling Technique ◽  
Research Data ◽  
Validity And Reliability ◽  
Fraud Prevention ◽  
Analysis Techniques ◽  
Simultaneous Test ◽  
Good Corporate Governance

ABSTRACTThe purpose of this study is to examine the effect of good corporate governance and audit quality on fraud prevention. The research method used is quantitative method is a method of research data in the form of numbers and analysis using statistics. The population used is all employees at CV. Agung Mas Motor, Sukabumi City, amounting to 35 people. The sample is determined by nonprobability sampling with a saturated sampling technique. Sources of data used in the form of data collection carried out through the distribution of questionnaires that have been tested for validity and reliability. Data analysis techniques use hypothesis testing using SPSS 24. The results of research and data processing show that Corporate Governance has a significant effect on Fraud Prevention and Audit Quality that have no significant effect on Fraud Prevention. The results of simultaneous test between Corporate Governance and Quality Audit have a significant effect toward fraun prevention. ABSTRAKTujuan dari penelitian ini adalah untuk menguji pengaruh good corporate governance dan kualitas audit terhadap pencegahan penipuan. Metode penelitian yang digunakan adalah metode kuantitatif dan analisis menggunakan statistik. Populasi yang digunakan adalah semua karyawan di CV. Agung Mas Motor, Kota Sukabumi, berjumlah 35 orang. Sampel ditentukan oleh nonprobability sampling dengan teknik sampling jenuh. Sumber data yang digunakan dalam bentuk pengumpulan data dilakukan melalui penyebaran kuesioner yang telah diuji validitas dan reliabilitasnya. Teknik analisis data untuk pengujian hipotesis menggunakan SPSS 24. Hasil penelitian dan pengolahan data menunjukkan bahwa Tata Kelola Perusahaan memiliki pengaruh signifikan terhadap Pencegahan Penipuan sementara Kualitas Audit tidak memiliki pengaruh signifikan terhadap Pencegahan Penipuan. Hasil uji simultan antara Tata Kelola Perusahaan dan Audit Kualitas memiliki pengaruh yang signifikan terhadap pencegahan kecurangan.

scholarly journals PENGARUH PELAKSANAAN RISK BASED INTERNAL AUDITING TERHADAP PENCEGAHAN FRAUD

2015 ◽  
Vol 3 (3) ◽  
pp. 831
Author(s):  
Rozmita Dewi Yuniarti Rozali ◽  
Jabbaar Mohammad
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Internal Audit ◽  
Positive Influence ◽  
Internal Auditing ◽  
Fraud Prevention ◽  
Internal Auditors ◽  
Simple Regression Analysis ◽  
Simple Regression

This study aims to determine the effect of implementation of risk based internal auditing on fraud prevention on internal audit Inspection Office Bank BRI Bandung Region. The sample used by 18 internal auditors in Inspection Office of Bank BRI Bandung Region saturated sampling method. Based on calculation of simple regression analysis obtained result that every increase of implementation of risk based internal auditing (X) will lead to increase fraud prevention (Y). It shows that there is a positive influence between the implementation of risk based internal auditing on fraud prevention on the internal audit of Inspection Office of Bank BRI Bandung Region.

scholarly journals FRAUD DAN WHISTLEBLOWING: TINJAUAN PENGELOLAAN DANA ORGANISASI KEMAHASISWAAN

2019 ◽  
Vol 12 (1) ◽  
Author(s):  
Salma Mutiara Salsabil ◽  
Intiyas Utami ◽  
Aprina Nugrahesthy Sulistya Hapsari
Keyword(s):  
Student Affairs ◽  
Field Observation ◽  
Analytical Techniques ◽  
Student Organizations ◽  
Research Data ◽  
Primary Data ◽  
Business Faculty ◽  
Fraud Prevention ◽  
Data Presentation ◽  
Educational Funds

<p><strong><em>ABSTRACT:</em></strong><em> </em><em>The phenomenon of fraud occurring in the management of educational funds became one of the ideas of the emergence of this study, in particular linked to university funds</em><em>. </em><em>The purpose of this research is</em><em> to describe fraudulent actions that can occur in student organizations. This research is also conducted to see the potential of whistleblowing for fraud prevention and whistleblowing model that can be applied to student organizations. This is a research in the form of descriptive qualitative which exposure of real conditions that occur in the object of research</em><em>.</em><em> </em><em>This research data is in the form of primary data obtained from interviews with members of Student Affairs Faculty of Economics and Business Faculty of </em><em>“X”</em><em> University and with field observation. Analytical techniques used through three concurrent activities, namely data reduction, data presentation and conclusion. The results of this study indicate the fraudulent actions that can occur in student organizations related to the misuse of assets and manipulation of reports made by student organizations. There is a potential whistleblowing in student organizations that can serve as a prevention of fraudulent acts and whistleblowing models that can be applied to student organizations is anonymous where the identity of whistleblowers is not disclosed</em><em>.</em><em></em></p><p><em> </em></p><p><strong><em>Keyword</em></strong><em> : </em><em>fraudulent</em><em>, fraud prevention, student organizations, whistleblowing potential,  </em></p><p><em>                 whistleblowing models</em></p><p> </p><p><strong>ABSTRAK:</strong> Fenomena kecurangan yang terjadi dalam pengelolaan dana pendidikan menjadi salah satu ide munculnya penelitian ini, khususnya dikaitkan dengan dana universitas. Penelitian ini dilakukan dengan maksud untuk mendeskripsikan tindakan – tindakan kecurangan yang dapat terjadi dalam organisasi mahasiswa serta melihat potensi <em>whistleblowing </em>sebagai sarana pencegahan kecurangan, serta model <em>whistleblowing </em>yang dapat diterapkan pada organisasi mahasiswa. Penelitian ini merupakan penelitian dalam bentuk deskriptif kualitatif yang berupa pemaparan kondisi nyata yang terjadi di objek penelitian. Data penelitian berupa data primer yang diperoleh dari hasil wawancara dengan anggota Lembaga Kemahasiswaan Fakultas Ekonomika dan Bisnis Universitas X, ditambah dengan hasil observasi lapangan. Teknik analisis yang digunakan melalui tiga alur kegiatan yang dilakukan bersamaan, yaitu reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa terdapat tindakan-tindakan kecurangan dalam pengelolaan dana kemahasiswaan yang terjadi di organisasi mahasiswa. Kecurangan ini tergolong dalam penyalahgunaan aset dan manipulasi laporan keuangan yang dibuat oleh organisasi mahasiswa. Selain itu, terdapat potensi terjadinya <em>whistleblowing </em>di organisasi mahasiswa yang dapat dijadikan sebagai sarana pencegahan tindakan kecurangan, karena pada dasarnya kecurangan akan menyebabkan kerugian organisasi. Model <em>whistleblowing </em>yang dapat diterapkan pada organisasi mahasiswa adalah <em>anonymous</em>, model ini merupakan bentuk <em>whistleblowing</em> yang tidak mengungkapkan identitas dari pelapor atau <em>whistleblower</em>.</p><p> </p><p><strong>Kata kunci</strong>: model <em>whistleblowing</em>, organisasi mahasiswa, potensi <em>whistleblowing, </em>pencegahan kecurangan, tindakan kecurangan</p><pre> </pre>

Sign in / Sign up

Export Citation Format

Share Document