<![CDATA[Fraud is one of the problems that can occur in company operational activities, particularly in the collection division, which is directly related to customer payments, transaction recording, and customer data management. This study aims to analyze the factors that influence the potential occurrence of fraud and to examine the implementation of fraud detection and prevention based on the Fraud Triangle theory in the Collection Division of PT OM. This research employed a qualitative approach with a descriptive method. Data were collected through structured interviews, observation, and documentation involving 10 informants consisting of Collection Head, Collection Coordinator, Field Collection, and Problem Account staff. The data analysis process consisted of data reduction, data presentation, and conclusion drawing, while data validity was tested using source triangulation. The results indicate that the pressure factor, including collection targets, workload, operational needs, and personal conditions, may increase the risk of fraud but does not directly cause fraudulent actions. The opportunity factor arises from field activities, access to customer data, visit reporting processes, and payment procedures that may be misused when supervision is weak. Rationalization occurs when individuals justify fraudulent actions as temporary solutions or consequences of work pressure. PT OM has implemented fraud prevention through activity monitoring, examination of contact logs and visit reports, supervisory control, transaction control, and internal audits. This study concludes that the Fraud Triangle theory can be used as an approach to identify fraud risks and strengthen internal control systems to prevent fraud.]]>
