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All Journal Jurnal Kajian Akuntansi JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS
Ika Anggie Wiasti
Universitas Muhammadiyah Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Hexagonal Theory as An Evaluation Tool for Creditor Trust: A New Strategy to Prevent Fraud Ika Anggie Wiasti; Driana Leniwati; Ahmad Juanda
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.10293

Abstract

The aim of this research is analyzes the internal credit control system by integrating the 5C7P model and the Fraud Hexagon theory to prevent fictitious lending at a branch office of a state-owned bank in East Java. Using a qualitative case study method, data were collected through in-depth interviews with 10 credit professionals, including credit proposers, supervisors, and decision-makers, with professional experience ranging from 5 to 28 years. The findings indicate that fraud is driven by six key elements: managerial pressure (stimulus), the ability to manipulate data (capability), internal-external collusion (collusion), weak verification processes (opportunity), justification of violations (rationalization), and personal or institutional ambition (ego). Although the 5C and 7P principles have been implemented, these principles are often compromised by systemic pressures and misused by those with access and authority. These findings highlight the importance of a comprehensive approach that combines administrative evaluation, behavioral analysis, and structural risk mapping to enable early fraud detection. The study recommends strengthening internal controls through the integration of AI-based technology and ethics-based governance to restore public trust. The main contribution of this research is the proposed credit evaluation model that combines administrative and psychosocial perspectives an innovative approach that remains underexplored in financial literature in Indonesia.
Pegawai Loyal Sebagai Pelaku Fraud : Perspektif Hexagonal Ika Anggie Wiasti; Driana Leniwati; Ahmad Juanda
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 10 No 2 (2025): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v10i2.25206

Abstract

Research Objectives : This research focuses  on the analysis of loyal employees as fraud perpetrators: a hexagonal perspective. Design / Method / Approach : A qualitative, case-study approach focused on a state-owned bank in East Java. Search results : The search results  of 6 indicators are 4 indicators that affect the performance of loyal employees in committing fraudulent acts, namely pressure, ability, opportunities and rationalization. Theoretical contribution/originality : This study shows that  employees who are loyal in committing fraud by utilizing their skills and experience on the job and the average employee who performs this action are employees of high standing such as managers and branch heads who have the ability to obtain higher education as they do by neglecting the duties and authority of management so that they do not work effectively in terms of combating fraud. Practical implications : This analysis is used to analyze fraud that occurs in loyal employees. Research limitations : The limitations of this study use the hexagonal perspective only.
Co-Authors Ahmad Juanda Driana Leniwati