Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism
Vol. 1 No. 2 (2026): : May: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism

Evaluation of Human Resource Planning Effectiveness in Reducing Fraud and Enhancing Employee Professionalism at Cireng Borojol MSMEs

Laraswati Laraswati (Universitas Teknologi Digital)
Aghnia Syahrunnisa (Universitas Teknologi Digital)
TB. Hamim Riski (Universitas Teknologi Digital)
Resya Dwi Marselinna (Universitas Teknologi Digital)



Article Info

Publish Date
27 May 2026

Abstract

Workforce planning plays an essential role in supporting effective human resource management, particularly in Micro, Small, and Medium Enterprises (MSMEs) experiencing business growth. This study aims to evaluate the effectiveness of human resource planning in reducing fraud and enhancing employee professionalism at Cireng Borojol MSMEs. A descriptive qualitative method was employed through direct interviews with the business owner. The findings show that Cireng Borojol, established in 2021, has developed from a simple food business into an MSME utilizing resellers, social media, and online marketplaces for marketing expansion. The company currently employs approximately 40 workers distributed across several operational divisions. Key challenges include employee unprofessional behavior, job placement mismatches, work fatigue, and financial reporting inconsistencies that may indicate potential fraud risks. To address these issues, the company applies periodic performance evaluations, prioritizes employee comfort, and implements a reward system based on performance achievement. The results indicate that human resource planning supported by evaluation and reward mechanisms contributes to improving employee professionalism and reducing potential fraud in operational activities.  

Copyrights © 2026






Journal Info

Abbrev

mercaturalumina

Publisher

Subject

Description

Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism is a peer-reviewed, open-access academic journal dedicated to the dissemination of high-quality scholarly research in the fields of management, entrepreneurship, business innovation, and tourism studies. The journal aims to serve ...