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All Journal Asia Pacific Fraud Journal
Dona Ramadhan
PT. Adira Dinamika Multi Finance
Economics, Econometrics & Finance Social Sciences

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ROOT CAUSE ANALYSIS USING FRAUD PENTAGON THEORY APPROACH (A CONCEPTUAL FRAMEWORK) Dona Ramadhan
Asia Pacific Fraud Journal Vol 5, No 1: Volume 5, No. 1st Edition (January-June 2020)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.792 KB) | DOI: 10.21532/apfjournal.v5i1.142

Abstract

Fraud and corruption are two types of crimes that can harm others. According to Transparency International, the perceived level ofpublic sector corruption in Indonesia was ranked 89 out of 180 countries in the world in 2018. Seeing this condition, more attention should be paid to the prevention and deterrence process to reduce the more losses. This study aims to develop a conceptual framework for fraud prevention and deterrence by developing root cause analysis using the pentagon fraud approach. Through a literature review, researcher tries to combine root cause analysis with fraud pentagon, called RCA-FP Matrix (Root Cause Analysis - Fraud Pentagon Matrix) as an effective tool to prevent and deter fraud and corruption. This study also provides an example of the application of RCA-FP Matrix. First, determining the list of root causes associated with Fraud Pentagon; second, choosing one of the causes, as the root cause of fraud findings. In this study, fraud findings are calculated based on account numbers. Finally, the frequency of all causes can be counted, and the main root causes can be found. The results using the RCA-FP matrix show that there aredifferent dominant causes in different regions. Capability is the most frequent case in company-wide. The RCA-FP matrix can be applied in all types of industries and government agencies. As an anti-fraud measure, the RCA-FP Matrix can be adjusted according to the nature of the organization.
Strengthening Integrity and Fraud Awareness in Preventing Fraud During the Covid-19 Pandemic Dona Ramadhan
Asia Pacific Fraud Journal Vol 7, No 2: 2nd Edition (July-December 2022)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v7i2.266

Abstract

The Covid-19 pandemic has impacted almost all socio-economic and business aspects. Changes in interaction patterns and a decrease in income lead to a higher potential for fraud risk. Management needs to take effective ways to mitigate fraud, especially fraud prevention as the most efficient strategy. This paper aims to explore and manage new challenges in terms of fraud risk related to the Fraud Triangle in non-digital financing companies. Using a quantitative approach, this study examines the effect of integrity and fraud awareness on fraud prevention according to the perception of the fraud detection team. 67 samples were collected and processed through PLS regression. The results show that R2 value is 0.592; integrity t-score is 3.315, p-value is 0.001; Fraud Awareness t-score is 2.119, p-value is 0.0341. Thus, integrity and fraud awareness have a positive and significant effect on fraud prevention in non-digital financing companies. However, there are some limitations that need to be investigated further, such as measurements for other fraud prevention strategies, other financial institutions, and other business industries that have been negatively affected by the Covid-19 pandemic.
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