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All Journal Ganaya: Jurnal Ilmu Sosial dan Humaniora
Widiatmika, I Made Indra
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Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Fraud Risk Mitigation through the Integration of Hindu Values: Evidence from the Village Credit Institution (LPD) of Kesiman Premananda, Ni Luh Putu Uttari; Kristina, Ni Made Rai; Wulandari, Putu Riska; Krisdayanthi, Astrid; Widiari, Putu Ossi; Risadi, Md. Yudyantara; Widiatmika, I Made Indra
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 8 No 4 (2025)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v8i4.4843

Abstract

Fraud in community-based financial institutions like Lembaga Perkreditan Desa (LPD) is a serious threat to governance and financial integrity. This study examines how Hindu values are included in fraud risk management at LPD Kesiman. We used a qualitative descriptive approach and gathered data through interviews with managers, supervisors, and community leaders, supported by relevant documents. Following the COSO Fraud Risk Management Framework (2023), the findings show that integrating Tattwa (the belief in God as moral accountability), Susila (ethical conduct as internal control), and Upacara (rituals that promote collective honesty) greatly strengthens the fraud mitigation framework. The originality of this study lies in proposing a model that incorporates Hindu values into fraud risk management as a form of local wisdom, a topic that is rarely addressed in the literature. This shows that preventing fraud in community financial institutions requires both technical methods and the internalization of cultural and spiritual values.
Co-Authors Krisdayanthi, Astrid Kristina, Ni Made Rai Premananda, Ni Luh Putu Uttari Risadi, Md. Yudyantara Widiari, Putu Ossi Wulandari, Putu Riska