Rosliana, R. et al. 2022. Implementation of Fraud Risk Management to Minimize Fraud Risk in Wanda Putra Kencana Surabaya. International Journal of Social Science, Education, Communication and Economics (SINOMICS Journal). 1, 5 (Dec. 2022), 667–680. DOI:https://doi.org/10.54443/sj.v1i5.76.