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Septarina Prita Dania Sofianti

Fakultas Ekonomi Dan Bisnis, Universitas Jember

Author-ID : 2803019

Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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The perception of the practitioners and students towards the subject of forensic accounting and fraud examination Septarina Prita Dania Sofianti; Unti Ludigdo; Gugus Irianto
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 2 (2014): August 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.310

This research aims to analyze the insight of practitioners, academicians, and accounting students toward forensic accounting and fraud examination course as if integrating into accounting curriculum. It also analyzes the difference of practitioners, academicians and accounting students insights regarding demand, interest, career, obstacles, benefits and topics of forensic accounting and fraud examination as if integrating into accounting curriculum. The results indicate that practitioners, academicians and accounting students are encouraging forensic accounting and fraud examination course should be integrated into accounting curriculum. It also indicate that there were some significant differences exist regarding demand, interest, career, obstacles, beneficial and topics of forensic accounting and fraud examination (FAFE). The results are useful for universities that consider integrating forensic accounting and fraud examination course into accounting curriculum, hence redesign their forensic accounting and fraud examination course that relevant with Indonesians necessitate.

Profiling Fraud, Fraudster, and Victim Sofianti, Septarina Prita Dania; Andriana, Andriana; Az-zahra, Intan Fauzia
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 2 (2024): August - November 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i2.4502

Globally, companies often face occupational fraud, which is considered the most damaging type of fraud for businesses, accounting for five percent of their annual income losses each year. Profiling is one effective technique for preventing and detecting occupational fraud. This process involves creating profiles of both fraud victims and perpetrators. This qualitative research, employing a descriptive study method, aims to analyze trends in victim profiles, types of fraud, and fraudster profiles over the past decade, using data from the Association of Certified Fraud Examiners (ACFE) for the years 2012–2022. The findings indicate that financial statement fraud results in the highest financial losses, despite being the least common type of fraud. Conversely, asset misappropriation is the most frequent type of fraud but results in the lowest financial losses. The most common profile of fraud perpetrators includes the following characteristics: male, aged between 31 and 45, employed in a non-managerial position, holding a bachelor's degree, having worked for one to five years, with no criminal history, and living beyond their means. Additionally, smaller firms are more susceptible to fraud, and organizations in the banking and financial sectors are particularly vulnerable to occupational fraud.

Profiling Fraud, Fraudster, and Victim Sofianti, Septarina Prita Dania; Andriana, Andriana; Az-zahra, Intan Fauzia
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 2 (2024): August - November 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i2.4502

Globally, companies often face occupational fraud, which is considered the most damaging type of fraud for businesses, accounting for five percent of their annual income losses each year. Profiling is one effective technique for preventing and detecting occupational fraud. This process involves creating profiles of both fraud victims and perpetrators. This qualitative research, employing a descriptive study method, aims to analyze trends in victim profiles, types of fraud, and fraudster profiles over the past decade, using data from the Association of Certified Fraud Examiners (ACFE) for the years 2012–2022. The findings indicate that financial statement fraud results in the highest financial losses, despite being the least common type of fraud. Conversely, asset misappropriation is the most frequent type of fraud but results in the lowest financial losses. The most common profile of fraud perpetrators includes the following characteristics: male, aged between 31 and 45, employed in a non-managerial position, holding a bachelor's degree, having worked for one to five years, with no criminal history, and living beyond their means. Additionally, smaller firms are more susceptible to fraud, and organizations in the banking and financial sectors are particularly vulnerable to occupational fraud.

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