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All Journal International Journal of Electrical and Computer Engineering Jurnal Teknik ITS IPTEK Journal of Proceedings Series TELKOMNIKA (Telecommunication Computing Electronics and Control) Bulletin of Electrical Engineering and Informatics Jurnal Informatika JUTI: Jurnal Ilmiah Teknologi Informasi Bulletin of Electrical Engineering and Informatics Proceeding International Conference on Information Technology and Business Journal of ICT Research and Applications International Journal of Advances in Intelligent Informatics International conference on Information Technology and Business (ICITB) JAIS (Journal of Applied Intelligent System) Bulletin of Electrical Engineering and Informatics Proceeding of the Electrical Engineering Computer Science and Informatics Emerging Science Journal Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Indonesian Journal of Electrical Engineering and Computer Science Makara Journal of Technology Sewagati Jurnal Penelitian IPTEKS
Riyanarto Sarno
Departemen Informatika Institut Teknologi Sepuluh Nopember Surabaya
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Journal : Journal of ICT Research and Applications

 1 
Fuzzy MADM Approach for Rating of Process-Based Fraud Solichul Huda; Riyanarto Sarno; Tohari Ahmad
Journal of ICT Research and Applications Vol. 9 No. 2 (2015)
Publisher : LPPM ITB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5614/itbj.ict.res.appl.2015.9.2.1

Abstract

Process-Based Fraud (PBF) is fraud enabled by process deviations that occur in business processes. Several studies have proposed PBF detection methods; however, false decisions are still often made because of cases with low deviation. Low deviation is caused by ambiguity in determining fraud attribute values and low frequency of occurrence. This paper proposes a method of detecting PBF with low deviation in order to correctly detect fraudulent cases. Firstly, the fraudulence attributes are established, then a fuzzy approach is utilized to weigh the importance of the fraud attributes. Further, multi-attribute decision making (MADM) is employed to obtain a PBF rating according to attribute values and attribute importance weights. Finally, a decision is made whether the deviation is fraudulent or not, based on the PBF rating. Experimental validation showed that the accuracy and false discovery rate of the method were 0.92 and 0.33, respectively.
Co-Authors A.A. Ketut Agung Cahyawan W ABDUL MUNIF ABDUL MUNIF Adhatus Solichah Ahmadiyah Adhatus Solichah Ahmadiyah, Adhatus Solichah Afina Lina Nurlaili Afrianda Cahyapratama Agung Wiratmo Agus Tri Haryono, Agus Tri Agus Zainal Arifin Ahmad Saikhu Ahmad Yusuf Ardiansyah Ahmadiyah, Adhatus Solichah Ainul Yaqin Alfian Ma’arif Alief Yoga Priyanto Andrean Hutama Koosasi Anggraini, Ratih Nur Esti Anto Satriyo Nugroho Ardy Januantoro Arifin, Mohammad Nazir Aziz Fajar Azzam Jihad Ulhaq Azzam Jihad Ulhaq Bagus Priambodo Bagus Setya Rintyarna Bambang Jokonowo Bilqis Amaliah Buliali, Joko Lianto Cahyaningtyas Sekar Wahyuni Chastine Fatichah Chastine Fatichah Chastine Fatihah Danica Virlianda Marsha Daniel Oranova Siahaan Dava Aulia Dedy Rahman Wijaya Dewi Rahmawati Dieky Adzkiya Dini Adni Navastra Dwi Sunaryo Dwi Sunaryono Dwo Sunaryono Edi Faisal Effendi, Yutika Amelia Endang Wahyu Pamungkas Faisal Rahutomo Faizal Anugrah Bhaswara Fajar, Aziz Farza Nurifan Fauzan Prasetyo Fauzan, Hermawan Feri Eko Herman Fernandes Sinaga Fika Hastarita Rachman Fony Revindasari Gabriel Sophia Gelu, Leonard Peter Gita Intani Budiawati HANA RATNAWATI Hendra Darmawan Hermawan Hermawan Hidayat, Husnul Hidayati, Shintami Chusnul I Gusti Agung Chintya Prema Dewi Ida Ayu Putu Sri Widnyani Imam Cholissodin Imam Ghozali Imam Ghozali Imam Mukhlash Imam Riadi Ismail Eko Prayitno Rozi Isnaini Nurul Kurnia Sari Isnaini Nurul KurniaSari Jan Claes Johanes Andre Ridoean Joko Buliali Kartini Kartini Kelly Rosa Sungkono Kelly Rossa Sungkono Kholed Langsari Kholed Langsari Lailil Muflikhah Langsari, Kholed M. Jupri Margo Pudjiantara Mochammad Faris Ponighzwa Rizkanda Mohammad Fikri Mohammad Nazir Arifin Muhammad Ainul Yaqin Muhammad Nezar Mahardika Muhammad Nicko Rahmadano Muhammad Rivai Muhammad Suzuri Hitam Muhammad Taufiqulsa’di Muhammad Taufiqulsa’di Nashi Widodo Navinda Meutia Navinda Meutia Nurlaili, Afina Lina Nurul Fajrin Ariyani Nurul Fajrin Ariyani Nurul Fajrin Ariyani Peter Gelu Pradipta Ghusti Puji Budi Setia Asih Purwono, Purwono R.V Hari Ginardi Rachmad Abdullah Rachmad Abdullah Rahmawati, Dewi Ratih Nur Esti Anggraeni Ratih Nur Esti Anggraini Ratih Nur Esti Anggraini, Ratih Nur Esti Rizky Widhanto Herlambang Rosyid, Alfian Nur Ryco Puji Setyono Salsabila, Salsabila Sarwosri Sarwosri Setiaputra G, Riswandy Shintami Chusnul Hidayati Shintami Chusnul Hidayati Shintami Chusnul Hidayati Sholiq Sinarring Azi Laga Siti Maimunah Siti Maimunah Siti Rochimah Solichul Huda Suhariyanto Suhariyanto Suhariyanto Suhariyanto Sungkono, B.J. Santosa Tohari Ahmad Tyas, Salsabila Mazya Permataning Umi Salamah Untoro, Meida Cahyo Widya Nilam Rumana Widyasari Ayu Wibowo Yutika Amelia Zahrul Zizki Dinanto Zahrul Zizki Dinanto