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Saparuddin Siregar
UIN Sumatera Utara
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Journal : INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE

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ANTI-FRAUD STRATEGY MODEL AT PT. BANK SUMUT Lubis, Muhammad Ershad; Siregar, Saparuddin; Nurlaila, Nurlaila
International Journal of Cultural and Social Science Vol. 6 No. 4 (2025): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v6i4.1172

Abstract

The increasing complexity of banking operations has increased the risk of fraud, leading to significant financial and reputational losses for financial services institutions (FSIs) in Indonesia. Strengthening internal control systems and implementing comprehensive anti-fraud strategies are crucial, particularly in line with the Financial Services Authority Regulation (POJK) No. 12/2024. This study aims to analyze and develop an anti-fraud strategy model at PT Bank Sumut that is aligned with regulatory provisions and responsive to emerging fraud risks. Using a qualitative descriptive-exploratory approach, data were collected through in-depth interviews with key informants, including anti-fraud unit staff, internal auditors, risk management officers, and compliance officers, complemented by secondary data from policy documents, audit reports, and financial publications. The findings indicate that PT Bank Sumut has implemented anti-fraud strategies based on four pillars: prevention, detection, response, and monitoring-evaluation. Prevention is carried out through stricter Know Your Employee (KYE)/Know Your Customer (KYC) policies, anti-fraud training, and cultivating an integrity-based culture. Detection involves optimizing the whistleblowing system, conducting forensic audits, and using machine learning technology. Response strategies include investigation of SOPs, disciplinary sanctions, and coordination with regulators, while monitoring and evaluation focuses on periodic reviews and benchmarking with best practices. However, challenges remain, particularly in organizational culture and technology adoption. This study proposes an integrated anti-fraud model emphasizing proactive, risk-based, and technology-driven approaches. The model contributes theoretically by expanding the literature on risk management and governance in the banking sector, and practically by offering recommendations for banks and regulators to strengthen fraud prevention mechanisms, enhance public trust, and support financial system stability.
Co-Authors Ade Jamarudin Amiur Nuruddin Amsari, Syahrul Anggara, Windu Anggi Pratiwi Sitorus Aqashah, Faisal Arief, 2Muhammad Arifin Fauzi Lubis Arismunandar, M. Fizdian Asmaul Husna Asriadi, Ari Atika Atika Batubara, Maryam Batubara, Mi'raj Faizal Budi Trianto Burhanuddin Burhanuddin Busriadi, Busriadi D, Aswin Fahmi Darma, Satria Dewi, Khadijah Dinda Putri Faisar Ananda Arfa, Faisar Ananda Fanani, Achmad Zainal Fauzi, Muhammad Firman Syarif Fitriadany, Eno Hadziyah, Idzni Hamdiah, Vidairotul Harahap, Hasnah Khairani Harahap, Muhammad Ikhsan Hasibuan, Jihan Hasibuan, Muhammad Rezki Ripaldo Hasibuan, Widiyani Hendra Harmain Ida Ayu Putu Sri Widnyani Ihsan, Nuzul Ilhamy Nasution , Muhammad Lathief Irsyad, Fairuz Azzahra Iskandar Muda Isra Hayati Juliana Nasution Julianti Nasution, Yenni Samri K, Kamilah Kamilah, Kamilah Kaswinata, Kaswinata Kusmilawaty, Kusmilawaty Laylan Syafina Leli, Nur Lubis, Muhammad Ershad M. Ridwan M. Yasir Nasution Malasyi, Sibral Marliyah, Marliyah Muhammad Yasir Nasution, Muhammad Yasir Muhammad Zaki Muhammedi, Ssonko Mustafa Kamal Rokan Nasution, Juliana Nasution, Nina Andriany Nasution, Yasir Nawir Yuslem, Nawir Nova Maharani Nst, Armin Rahmansyah Nurhayati Nurhayati Nurhayati, Dinda Anggi Nurhidayah Nurhidayah Nurlaila Nurlaila Nurlaila Nurlaila Nursantri Yanti Parikesit, Wuri Pohan, Novita Sari Purnami, Suri Qorib, Ahmad Rahma, Tri Inda Fadhila Rahmani, Ahmadi Bi Raihanah Daulay Rangkuti, Ririn Anjani Rendiani Sitorus, Seftia Ritonga, Jukhairia Rokan, Mustafa Kamal Sagala, Mustofa Kamal Ahmad Saprinal Manurung Saputra, Julfan Saputra, Muhammad Ilham Satria Darma Shifa, Mutiara Silalahi, Alistraja Dison Sinaga, Fatimah Yanti Siregar, Fitri Susanti SITI FATIMAH Sri Wahyuni Sugianto Sugianto Suginam Sultoni, Ahmad Alauddin Syahputra, Angga Tuti Anggraini Utami, Rizky Ananda Venny Fraya Hartin Nst Waeno, Muhamadaree Wahyu Syarvina Wahyudi, Syachrul Win Konadi YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Zainur, Zainur