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Aida Nahar
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Journal of Business Crime
Published by Generate Digital Publishing
ISSN : -     EISSN : 30904412     DOI : 10.70764/gdpu-jbc
Core Subject : Economy, Science, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences
JBC: Journal of Business Crime provides a venue for high-quality manuscripts dealing with economics, accounting, and compliance in its broadest sense. The editorial board encourages manuscripts that are international in scope, articles that are perceptive, evidence-based, and have a policy impact. however, readers can also find papers investigating domestic issues with global relevance. JBC is published by the Publishing Company "Generate Digital Publishing". JBC is an open access journal which means that all contents is freely available without charge to the user or his/her institution. The scope of this journal includes empirical and theoretical articles related to economics, accounting, criminology, criminal justice, control, prevention of financial crime and related abuse.
Arjuna Subject : Umum - Umum
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2025)" : 5 Documents clear
Thematic Evolution and Research Trends in Business Crime: A Bibliometric Study Miftahul Jannah; Mujibur Rahman; Rahmad Masturi; Andi Afgan Nugraha
Journal of Business Crime Vol. 1 No. 2 (2025)
Publisher : Journal of Business Crime

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-jbc.2025.1(2)-07

Abstract

Objective: This study aims to map the intellectual landscape and thematic evolution of global scientific research on business crime from 2010 to 2025, in response to rapid technological, regulatory, and social transformations. Research Design & Methods: Bibliometric analysis was performed using data obtained from the Scopus database. This study used descriptive statistics, keyword co-occurrence, author and institutional productivity mapping, and trend analysis techniques. Tools such as VOSviewer and Excel were used to visualize collaboration networks and thematic clusters. Findings: The volume of academic publications on business crime increased significantly between 2010 and 2025, driven by new themes such as cybercrime, cryptocurrency fraud, and the use of AI and machine learning in criminal activity and prevention. While classic topics such as corruption and asset misappropriation remain relevant, recent studies increasingly adopt predictive analytics, forensic accounting, and geospatial mapping. The United States and the United Kingdom dominate contributions, reflecting their academic infrastructure and legal influence.Implications and Recommendations: Academically, these findings lay the groundwork for systematic literature reviews and the setting of future research agendas. Practically, these results emphasize the need for evidence-based policymaking and strategic planning in business crime prevention, particularly through technology-driven compliance systems. Contribution and Value Added: This study supports the development of a more cohesive, impactful, and integrated technological approach to tackling business crime in the digital age.
Forensic Accounting in the Digital Era: Detecting and Preventing Financial Crime in High-Growth Start-Ups Vania Elifia Putri Sofianto
Journal of Business Crime Vol. 1 No. 2 (2025)
Publisher : Journal of Business Crime

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-jbc.2025.1(2)-08

Abstract

Objective: This study aims to evaluate the role and effectiveness of modern forensic accounting technology—particularly that based on artificial intelligence (AI) and data analytics—in detecting and preventing financial crime (fraud) in rapidly growing digital start-up companies. Research Design & Methods: This study uses a descriptive qualitative approach and case studies. The analysis technique is conducted through content analysis to identify patterns of internal control weaknesses and the use of forensic tools in financial reporting systems.Findings: The results of the study show that fraud in start-ups is largely triggered by weak internal control systems, the lack of separation between personal and company funds, and the non-involvement of digital audit technology. Transaction anomaly patterns such as undocumented fund transfers, GMV manipulation, and project documentation engineering were found to be key indicators of fraud. Conversely, the implementation of digital forensic tools such as IDEA, FTK Imager, Tableau TD3, and machine learning algorithms has proven effective in detecting anomalies early on and strengthening oversight systems. Implications and Recommendations: This research's implications include the urgent need for start-ups to integrate digital audits into their financial systems from the outset. Regulators need to formulate more adaptive digital oversight policies, while investors and venture capitalists are advised to make forensic audits part of their due diligence process before funding. Contribution & Value Added: This study provides theoretical and practical contributions to developing technology-based forensic accounting for the digital start-up sector. This research expands the literature on preventing financial crime in the digital age.
The Role of Corporate Governance in Preventing Business Crime in ASEAN Public Companies Ainun Nur Fadilah; Andri Hayu Kirani
Journal of Business Crime Vol. 1 No. 2 (2025)
Publisher : Journal of Business Crime

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-jbc.2025.1(2)-09

Abstract

Objective: This study aims to analyze the role of corporate governance in preventing business crime in Indonesian public companies, comparing it with corporate governance practices in Malaysia and Thailand as regional benchmarks. Research Design & Methods: This study uses a qualitative approach with a systematic literature review method of regulatory documents, international agency reports, and academic studies related to corporate governance and corruption in the ASEAN region. The focus of the study is on three pillars of governance: shareholder rights, board structure, and external control mechanisms such as accounting and auditing standards. Findings: The study shows that Indonesia still faces major challenges in effectively implementing corporate governance principles, particularly in terms of transparency, protection of minority shareholders, and oversight of related-party transactions. Indonesia's score on the ASEAN Corporate Governance Scorecard and corruption perception index is low compared to Malaysia and Thailand. Implications & Recommendations: Institutional reforms are needed, including strengthening oversight functions, compliance reporting requirements, restrictions on directors' terms of office, and protection for whistleblowers. Indonesia could also adopt the comply or explain principle, which has been successfully implemented in Malaysia and Thailand, to improve accountability and transparency.Contribution & Value Added: This study makes an important contribution to filling the gap in the literature on the relationship between corporate governance and business crime in developing countries, and offers a relevant regional perspective for formulating policies based on institutional comparisons.
Comprehensive Analysis of The Concept of Business Crime and its Derivatives: White-Collar Crime, Fraud, Corruption, and Money Laundering Yudhanta Sambharakreshna
Journal of Business Crime Vol. 1 No. 2 (2025)
Publisher : Journal of Business Crime

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-jbc.2025.1(2)-10

Abstract

Objective: This report aims to provide a comprehensive understanding of the theory and concepts of business crime and its derivatives, including definitions, characteristics, motivating theories, types, impacts, and relevant legal frameworks in Indonesia.Research Design & Methods: This study adopts a qualitative approach using desk research methods. Data was collected from various secondary sources, including scientific journals, laws, official government reports, and academic publications. The information collected was then analyzed descriptively to identify definitions, characteristics, theories, impacts, and applicable legal frameworks.Findings: Research shows that business crimes, including white-collar crime, fraud, corruption, and money laundering, have massive financial, economic, and social impacts. The legal framework in Indonesia has been strengthened, particularly with the recognition of corporate criminal liability in the New Criminal Code (Law No. 1 of 2023) and the crucial role of institutions such as the Financial Transaction Reports and Analysis Center (PPATK) and the Financial Services Authority (OJK) in combating money laundering. Implications and Recommendations: Theoretically, this study highlights the need for a more sophisticated criminological framework to explain crimes committed by high-status individuals. Practically, this report highlights significant challenges in law enforcement, such as the difficulty of identifying corporate perpetrators, asset tracing, and the importance of law enforcement integrity and public trust. Contribution and Value Added: This report contributes by offering concrete recommendations for strengthening the legal framework, improving law enforcement capacity, internal and external oversight, building a culture of integrity, public education, and international cooperation to effectively prevent and combat business crime
A Comprehensive Framework to Identify and Prevent Money Laundering in Decentralized Finance Using Big Data Analytics Eva Harmelia Valentina; Kinza Aish
Journal of Business Crime Vol. 1 No. 2 (2025)
Publisher : Journal of Business Crime

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-jbc.2025.1(2)-11

Abstract

Objective: This research aims to develop a comprehensive framework to identify and prevent money laundering in Decentralized Finance (DeFi) by leveraging big data analytics, integrating advanced machine learning algorithms, and network analysis techniques to address the challenges of pseudonymity and decentralization inherent to this ecosystem.Research Design & Methods: This research utilizes a mixed method approach with machine learning analysis based on Elliptic Dataset and qualitative policy study, applying graph models and classification algorithms to detect illegal transactions with precision in the context of imbalanced data. Findings: The results show that the MLP and GCN models achieve high accuracy (98% and 97.3%) and excellent recall (99.5% and 99.4%) on the Elliptic Dataset, significantly outperforming traditional methods. Exploratory data analysis and graph visualization confirmed that illegal transactions form denser clusters and more complex paths, indicating a layering pattern. Implications and Recommendations: Theoretically, this research extends the application of big data and graph theory to new financial systems, providing a blueprint for future RegTech and FinTech research. Practically, the framework offers tangible tools for regulators, law enforcement, and DeFi platforms to enhance AML capabilities, supporting the development of real-time monitoring tools and risk assessment models. Contribution and Value Added: The main contribution of this research is the development of a robust and adaptive big data analytics-based AML framework, which effectively addresses the unique challenges of DeFi.

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