Analysis of Strategies, Methods, and Tools in  Detecting Fraud after Covid 19 Pandemic

Natalis  Christian; Fiona  Vinelia; Juwenni Juwenni; Michael  Learns Tay; Meliesa  Chandrawati

doi:10.54443/sj.v2i1.118

Authors

Natalis Christian Universitas Internasional Batam, Indonesia
Fiona Vinelia Universitas Internasional Batam, Indonesia
Juwenni Universitas Internasional Batam, Indonesia
Michael Learns Tay Universitas Internasional Batam, Indonesia
Meliesa Chandrawati Universitas Internasional Batam, Indonesia

DOI:

https://doi.org/10.54443/sj.v2i1.118

Keywords:

Strategies, Methods, Tools, Fraud, Detect

Abstract

This study aims to analyze and compare the strategies, methods and tools used by various institutions in the world and different countries in detecting fraud. Currently, Fraud has become a common thing in the world of economics and business. As one of the preventive measures, robust detection is required. Methods and ways of detecting fraud are constantly changing and improving. Where every country certainly has a strategy in dealing with fraud cases to protect the country's economy. Without an appropriate strategy, it will facilitate further crime. This research will also explain fraud detection methods that have been applied by various institutions. The data before and after the Covid period did not show a very significant difference, so it can be concluded that whether external influences from outside the company did not significantly influence the occurrence of fraud in the company. Therefore, if we do not aware about the strategies, methods, and tools for detecting cases of fraud in companies, we will never know whether the company is in good condition or not.

Downloads

Download data is not yet available.

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

ACFE. (2022). Occupational Fraud 2022: A Report to the nations. Association of Certified Fraud Examiners, 1–96.

ACFE Global. (2020). Report to the Nations on Occupational Fraud and Abuse: 2020 Global Fraud Study. Association of Certified Fraud Examiners, Inc., 1–88. https://www.acfe.com/report-to-the-nations/2020/

Anggariani, D. A., Kurniawan, T., & Holidin, D. (2017). Whistleblowing System In Indonesia’s Directorate General of Tax. 167, 54–60. https://doi.org/10.2991/icaspgs-icbap-17.2017.16

Badjuri A. (2011). Peranan Komisi Pemberantasan Korupsi (KPK) sebagai Lembaga Anti Korupsi di Indonesia. Jurnal Bisnis Dan Ekonomi (JBE), 18(1), 84–96. https://scholar.google.cz/scholar?hl=cs&as_sdt=0%2C5&q=jurnal+korupsi+di+indonesia&oq=

Budiatmaja, R., & Ramadhan, Y. (2022). Three Corporate Control Strategies and Fraud Accounting Prevention. Jurnal Akuntansi Multiparadigma, 13(1), 195–204. https://doi.org/10.21776/ub.jamal.2021.13.1.15

Christian, N., & Ricardo, P. (2022). Kajian Impact of Fraud: Nasional Dan Internasional. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 6(2), 102–117.

Christian, N., & Veronica, J. (2022). Dampak Kecurangan Pada Bidang Keuangan Dan Non-Keuangan Terhadap Jenis Fraud Di Indonesia. Jurnal Riset Akuntansi Mercu Buana, 8(1), 91–102.

Chritian, N., Yaputri, J. A., & T.G, N. Des. (2022). ANALISIS STRATEGI, METODE DAN ALAT PENDETEKSIAN FRAUD YANG DIGUNAKAN DI DUNIA, ASIA PASIFIK DAN INDONESIA. Sistem Informasi, Keuangan, Auditing Dan Perpajakan, 1(3), 419–438. https://doi.org/10.36418/jcs.v1i3.66

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

ICW. (2021). The Illusion of Governance Reform.

ICW. (2022). Pengenalan Opentender.Net Pada Inspektorat Kementerian Dalam Negeri Sebagai Upaya Pengawasan Pengadaan Barang/Jasa Di Daerah. https://antikorupsi.org/id/pengenalan-opentendernet-pada-inspektorat-kementerian-dalam-negeri-sebagai-upaya-pengawasan

Institute, P. (2021). The Changing Fraud Detection and Prevention Market Due to the Coronavirus Crisis. https://www.performanceinstitute.org/blog/changing-fraud-detection-and-prevention-market-due-to-the-coronavirus-crisis

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

KPK. (2021). Laporan Tahunan KPK 2021. Komisi Pemberantasan Korupsi, 21(1), 1–9. http://journal.um-surabaya.ac.id/index.php/JKM/article/view/2203

LKPP. (2016). Whistleblowing System LKPP. https://wbs.lkpp.go.id/index.php?halaman=faq

Othman, R., Aris, N. A., Mardziyah, A., Zainan, N., & Amin, N. M. (2015). Fraud Detection and Prevention Methods in the Malaysian Public Sector: Accountants’ and Internal Auditors’ Perceptions. Procedia Economics and Finance, 28(April), 59–67. https://doi.org/10.1016/s2212-5671(15)01082-5

Pricewaterhousecoopers. (2003). Economic Crime Survey 2003. 1–24.

Pricewaterhousecoopers. (2011). Cybercrime : Global Economic Crime Survey. Economic Crime People Culture and Controls, November, 40. www.pwc.com/crimesurvey

Pricewaterhousecoopers. (2018). Pulling fraud out of the shadows. Global Economic Crime and Fraud Survey, 1–30. https://www.pwc.com/gx/en/forensics/global-economic-crime-and-fraud-survey-2018.pdf

Pricewaterhousecoopers. (2020). Fighting Fraud: A Never-Ending Battle PwC’s Global Economic Crime and Fraud Survey. PWC Fraud Survey, 1–14. www.pwc.com/fraudsurvey

PwC. (2022). Protecting the perimeter: The rise of external fraud (pp. 1–15).

Riadi, M. (2019). Pengertian, Jenis dan Pencegahan Fraud. https://www.kajianpustaka.com/2019/03/pengertian-jenis-dan-pencegahan-fraud.html

Suryana, M. L. (2022). TINJAUAN HUKUM PERAN DIREKTORAT JENDERAL ADMINISTRASI HUKUM UMUM TERHADAP BENEFICIAL OWNER PADA PERSEROAN TERBATAS DALAM TINDAK PIDANA PENCUCIAN UANG. "Dharmasisya” Jurnal Program Magister Hukum FHUI, 1(July).

Wardani, A. S. (2020). Grab Gunakan AI untuk Deteksi Perilaku Fraud hingga Akun Palsu. Liputan6. https://www.liputan6.com/tekno/read/4411925/grab-gunakan-ai-untuk-deteksi-perilaku-fraud-hingga-akun-palsu

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