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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Accounting and Investment The International Journal of Financial Systems International Journal of Law Analytic
Fajri, Kharisma Fatmalina
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Journal : Jurnal Akuntansi

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Fraud threats: How organization improves the anti-fraud team quality? Fajri, Kharisma Fatmalina; Hendi Yogi Prabowo
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 1 (2024)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol28.iss1.art10

Abstract

This study aims to discover how the Indonesian Local Government Rural Bank improves the quality of the anti-fraud team to prevent and detect fraud based on a mechanism of the anti-fraud strategy issued by Bank Indonesia. A qualitative analysis approach was applied 12 semi-structured interviews with the anti-fraud team and related officers. The content analysis approach supported by NVivo software and has discovered several required competencies and competencies already developed by the organization’s anti-fraud team for fraud prevention and detection. This study provides a detailed discussion of how these competencies are used in the anti-fraud mechanism by identifying the gaps between the required competencies and developed competencies to give recommendations for the organization to enhance the quality of the anti-fraud team in conducting fraud prevention and detection.
Co-Authors Dekar Urumsah Faachrezzi, Bima Rafly Fajar Muharram Kurniawan, Bagja Maulana, Muhammad Asrul Prabowo, Hendi Yogi