ANALISIS STRATEGI, METODE DAN ALAT PENDETEKSIAN FRAUD YANG DIGUNAKAN DI DUNIA, ASIA PASIFIK DAN INDONESIA
DOI:
https://doi.org/10.32897/jsikap.v7i1.1214Keywords:
fraud, metode, strategi, alat deteksiAbstract
Penelitian ini bertujuan untuk membandingkan dan menganalisa strategi, metode, dan alat yang digunakan oleh berbagai firma yang ada di dunia dan berbeda negara dalam melakukan pendeteksian fraud. Fraud telah menjadi hal yang sering ditemui di perusahaan. Sebagai bentuk pencegahan, diperlukan pendeteksian yang kuat. Pendeteksian fraud telah bervariasi mengikuti zaman. Setiap negara memiliki lembaga memiliki strategi masing-masing dalam mendeteksi fraud seperti teknologi dan strategi pendeteksian lainnya yang mendukung prosedur pendeteksian dan mencegah risiko yang terjadi. Tanpa adanya pendeteksian yang baik dan optimal, maka tindakan fraud akan semakin meningkat. Hasil penelitian juga ini memaparkan prosedur pendeteksian yang memiliki implikasi yang beragam yang dimana bermanfaat dalam pendeteksian fraud.
References
Abazi, V. (2020). The European Union whistleblower directive: A “game changer” for whistleblowing protection? Industrial Law Journal, 49(4), 640–656. https://doi.org/10.1093/indlaw/dwaa023
Association of Certified Fraud Examiners (ACFE). (2020). Report To the Nations 2018 Global Study on Occupational Fraud and Abuse.
Bounatirou, M., & Lim, A. (2020). A case study on the impact of artificial intelligence on a hospitality company. Advanced Series in Management, 24, 179–187. https://doi.org/10.1108/S1877-636120200000024013
Coopers, P. R. (2007). Economic crime : people , culture and controls. The 4th Biennial Global Economic Crime Survey: Russia. http://www.pwc.ru/en/forensic-services/assets/gesc_russian_supplement_eng.pdf
Gilmour, P. M. (2020). Lifting the veil on beneficial ownership: Challenges of implementing the UK’s registers of beneficial owners. Journal of Money Laundering Control, 23(4), 717–734. https://doi.org/10.1108/JMLC-02-2020-0014
Johansson, E., & Carey, P. (2016). Detecting Fraud: The Role of the Anonymous Reporting Channel. Journal of Business Ethics, 139(2), 391–409. https://doi.org/10.1007/s10551-015-2673-6
Kolli, C. S., & Tatavarthi, U. D. (2020). Fraud detection in bank transaction with wrapper model and Harris water optimization-based deep recurrent neural network. Kybernetes, 50(6), 1731–1750. https://doi.org/10.1108/K-04-2020-0239
Kummer, T. F., Singh, K., & Best, P. (2015). The effectiveness of fraud detection instruments in not-for-profit organizations. Managerial Auditing Journal, 30(4–5), 435–455. https://doi.org/10.1108/MAJ-08-2014-1083
Laptah_KPK_2006.pdf. (n.d.).
Price wather house coopers. (2003). Economic Crime Survey 2003. 1–24.
Pricewaterhousecoopers. (2001). European economic crime survey 2001.
Pwc. (2011). Cybercrime : Global Economic Crime Survey. Economic Crime People Culture
PwC. (2014). Economic Crime: a Threat to Business Globally. 1–57.
PwC. (2018). Global Economic Crime and Fraud Survey 2018. PwC, 30. https://www.pwc.com/gx/en/forensics/global-economic-crime-and-fraud-survey-2018.pdf
PwC. (2020). Fighting Fraud: A Never-Ending Battle PwC’s Global Economic Crime and Fraud Survey. PWC Fraud Survey, 1–14. www.pwc.com/fraudsurvey
Repousis, S., Lois, P., & Veli, V. (2019). An investigation of the fraud risk and fraud scheme methods in Greek commercial banks. Journal of Money Laundering Control, 22(1), 53–61. https://doi.org/10.1108/JMLC-11-2017-0065
Abazi, V. (2020). The European Union whistleblower directive: A “game changer” for whistleblowing protection? Industrial Law Journal, 49(4), 640–656. https://doi.org/10.1093/indlaw/dwaa023
Association of Certified Fraud Examiners (ACFE). (2020). Report To the Nations 2018 Global Study on Occupational Fraud and Abuse.
Bounatirou, M., & Lim, A. (2020). A case study on the impact of artificial intelligence on a hospitality company. Advanced Series in Management, 24, 179–187. https://doi.org/10.1108/S1877-636120200000024013
Coopers, P. R. (2007). Economic crime : people , culture and controls. The 4th Biennial Global Economic Crime Survey: Russia. http://www.pwc.ru/en/forensic-services/assets/gesc_russian_supplement_eng.pdf
Gilmour, P. M. (2020). Lifting the veil on beneficial ownership: Challenges of implementing the UK’s registers of beneficial owners. Journal of Money Laundering Control, 23(4), 717–734. https://doi.org/10.1108/JMLC-02-2020-0014
Johansson, E., & Carey, P. (2016). Detecting Fraud: The Role of the Anonymous Reporting Channel. Journal of Business Ethics, 139(2), 391–409. https://doi.org/10.1007/s10551-015-2673-6
Kolli, C. S., & Tatavarthi, U. D. (2020). Fraud detection in bank transaction with wrapper model and Harris water optimization-based deep recurrent neural network. Kybernetes, 50(6), 1731–1750. https://doi.org/10.1108/K-04-2020-0239
Kummer, T. F., Singh, K., & Best, P. (2015). The effectiveness of fraud detection instruments in not-for-profit organizations. Managerial Auditing Journal, 30(4–5), 435–455. https://doi.org/10.1108/MAJ-08-2014-1083
Laptah_KPK_2006.pdf. (n.d.).
Price wather house coopers. (2003). Economic Crime Survey 2003. 1–24.
Pricewaterhousecoopers. (2001). European economic crime survey 2001.
Pwc. (2011). Cybercrime : Global Economic Crime Survey. Economic Crime People Culture and Controls, November, 40. www.pwc.com/crimesurvey
PwC. (2014). Economic Crime: a Threat to Business Globally. 1–57.
PwC. (2018). Global Economic Crime and Fraud Survey 2018. PwC, 30. https://www.pwc.com/gx/en/forensics/global-economic-crime-and-fraud-survey-2018.pdf
PwC. (2020). Fighting Fraud: A Never-Ending Battle PwC’s Global Economic Crime and Fraud Survey. PWC Fraud Survey, 1–14. www.pwc.com/fraudsurvey
Repousis, S., Lois, P., & Veli, V. (2019). An investigation of the fraud risk and fraud scheme methods in Greek commercial banks. Journal of Money Laundering Control, 22(1), 53–61. https://doi.org/10.1108/JMLC-11-2017-0065
Siregar, S. V., & Tenoyo, B. (2015). Journal of Financial Crime Fraud awareness survey of private sector in Indonesia Fraud awareness survey of private sector in Indonesia. Journal of Financial Crime Managerial Auditing Journal Journal of Financial Crime Iss Journal of Financial Crime Journal of Financial Crime Journal of Financial Crime, 222222(1), 329–346. http://dx.doi.org/10.1108/JFC-03-2014-0016%5Cnhttp://dx.doi.org/10.1108/JFC-07-2013-0045
Teichmann, F. M., Sergi, B. S., Teichmann, F. M., & Sergi, B. S. (2018). Compliance in Multinational Corporations Article information :
The Global Economic Crime Survey. (2009). November.
Wulandari, D. N., & Nuryanto, M. (2018). Pengaruh Pengendalian Internal, Kesadaran Anti-Fraud, Integritas, Independensi, dan Profesionalisme Terhadap Pencegahan Kecurangan. Jurnal Riset Akuntansi Mercu Buana, 4(2), 117. https://doi.org/10.26486/jramb.v4i2.557
Downloads
Published
Issue
Section
License
Authors who publish their articles in Jurnal Sistem Informasi, Keuangan, Auditing & Perpajakan (SIKAP) agree to the following terms:
(1) Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 Internasional (CC BY-SA 4.0) that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
(2) Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
(3) The author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
