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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 11 Documents
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The Role of Corporate Social Responsibility in Reducing the Incidence of Business Crime: A Case Study in the Banking Sector Ariza Qanita
Journal of Business Crime Vol. 1 No. 1 (2025)
Publisher : Journal of Business Crime

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-jbc.2025.1(1)-05

Abstract

Objective: This study aims to explore the role of CSR in reducing the incidence of business crime in the banking sector. Research Design & Methods: This research uses a systematic literature review method to analyze and classify literature sources such as books and journals related to the research topic, with stages including focus selection, article collection and reduction, compilation, and conclusion drawing. Findings: Through the implementation of CSR principles, companies not only strengthen a positive image in the eyes of stakeholders, but also create innovations that impact operational security and risk management. Community involvement in CSR initiatives enables banks to understand community needs and respond to concerns, and create relevant programs. Implications: Effective CSR implementation can increase customer trust, strengthen the company's reputation, and produce innovations that are more in line with the needs of society. Contribution: This study can contribute to the existing knowledge on the role of CSR in reducing business crime. By exploring the relationship between CSR and business crime in the banking sector
The Impact of Money Laundering on Global Economic Stability and International Business: A Multidimensional Analysis Riyan Andni
Journal of Business Crime Vol. 1 No. 1 (2025)
Publisher : Journal of Business Crime

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-jbc.2025.1(1)-01

Abstract

Objective: This research aims to analyse the impact of money laundering on global economic stability and international business. The main focus of this research is how money laundering creates economic distortions, disrupts international financial markets, and examines the effectiveness of anti-money laundering regulations in the context of the digital economy. Research Design & Methods: This research uses a qualitative method with a multidisciplinary approach. This research examines the phenomenon of money laundering and its impact on economic stability through in-depth analysis of relevant literature as well as secondary data from reports of international institutions and case studies in various countries. Findings: The research found that money laundering has a significant impact on distorting asset prices and capital flows in international markets. In addition, the results show that existing anti-money laundering regulations are often inadequate in the face of the complexity of cross-border transactions in the digital age. Legal gaps and differences in enforcement standards across jurisdictions lead to gaps that criminals exploit to launder their money more effectively.  Implications: The findings have important implications for international policymakers and regulators. The research highlights the need for regulatory harmonization and enhanced international cooperation in anti-money laundering law enforcement. In addition, the research also emphasizes the importance of technological innovation in detecting and preventing money laundering practices in the digital economy era. Contribution: This research contributes to the literature on money laundering by offering a new perspective on the global economic impact and challenges of law enforcement in the digital age. In addition, it provides practical insights for policymakers in formulating more effective strategies to combat money laundering and protect global economic stability.
Sentiment Analysis of Social Media and its Implications for Corporate Governance and Financial Misreporting Nur Anindhita Kurniawaty Wijaya
Journal of Business Crime Vol. 1 No. 1 (2025)
Publisher : Journal of Business Crime

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-jbc.2025.1(1)-02

Abstract

Objective: This study discusses various literature reviews of the findings of various previous studies that discuss social media sentiment analysis to explore the potential of analyzing predictors of financial misreporting and financial governance. Research Design & Methods: This research uses a qualitative method by analyzing various article findings that discuss social media-based sentiment analysis. Consists of collecting, categorizing, analyzing data and conclusions. Findings: The results of this study offer significant benefits to companies and investors. The use of sentiment analysis allows market participants to more accurately predict stock price movements, especially during periods of high volatility or crisis. In addition, sentiment data from social media helps in identifying corporate credit risks and responding to negative sentiment trends that could be detrimental to the company. Implications: This research provides important insights into marketing strategies, where companies can customize their campaigns based on changes in consumer perceptions reflected by social media. Contribution: The use of social media as a financial reporting tool can increase transparency and expand audience reach, but it also raises new challenges in terms of regulatory compliance.
The Role of Blockchain Technology in Addressing Business Fraud Qinta Berliana Valfini
Journal of Business Crime Vol. 1 No. 1 (2025)
Publisher : Journal of Business Crime

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-jbc.2025.1(1)-03

Abstract

Objective: This research explores the role of blockchain technology in addressing fraud in the food supply chain, with a focus on IBM Food Trust. The main objective is to evaluate how blockchain improves transparency, traceability and auditability across the supply chain, as well as its impact in reducing fraud and increasing consumer confidence. Research Design & Methods: The methodology used was a qualitative case study, centered on the IBM Food Trust as the main platform. Data was collected through document analysis of relevant literature, annual reports, and case studies. Secondary sources, such as research papers and reports on blockchain implementation in the supply chain, using a comprehensive approach. Findings: The research highlights that blockchain significantly reduces the time needed to track products, increases transparency, and minimizes the risk of fraud by providing an immutable record of transactions. In the case of IBM Food Trust, the time to trace products such as mangoes was reduced from days to seconds. In addition, consumers reported increased confidence in food safety and product quality due to the traceability features provided by blockchain technology. Implications: The results indicate that blockchain technology could transform the food supply chain by enhancing efficiency, minimizing fraud, and promoting transparency. Nonetheless, achieving successful adoption necessitates addressing challenges like integration with current systems, substantial initial costs, and the requirement for stakeholder education and training. Contribution: This research contributes to the growing body of knowledge on the application of blockchain in supply chain management. The research provides practical insights into the benefits and challenges of blockchain implementation, particularly in the food industry, and highlights its potential to drive greater transparency, trust, and operational efficiency.
Strategies for Preventing and Controlling Embezzlement in Indonesia through the Application of Situational Crime Prevention Approaches Subadriyah
Journal of Business Crime Vol. 1 No. 1 (2025)
Publisher : Journal of Business Crime

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-jbc.2025.1(1)-06

Abstract

Objective: This research aims to explore the potential application of Situational Crime Prevention (SCP) theory as a crime prevention approach that focuses on criminogenic situations, particularly in the context of embezzlement in Indonesia. Research Design & Methods: This research uses a descriptive qualitative approach with a literature review based on the TASP model to analyze patterns of embezzlement in public procurement in Indonesia. Prevention strategies were designed using the principles of Situational Crime Prevention (SCP) with a focus on controlling crime situations. Findings: This study found that the application of Situational Crime Prevention (SCP) theory can significantly reduce opportunities for corruption crimes, including embezzlement, in Indonesia. The crime script technique helps map the stages of embezzlement, enabling the identification and elimination of criminogenic opportunities. SCP is more effectively applied to small-scale corruption by low-level officials, where the integrity of oversight institutions is more secure, compared to large-scale corruption involving high-ranking officials. Implications: Implementing SCP emphasizes the importance of reducing opportunities for crime through technological surveillance, administrative transparency, and cross-disciplinary solutions before seeking socio-political structural reforms. Recommendations include strengthening electronic surveillance, transparent procurement systems, and ethics education for public officials to build a culture of accountability. Contribution: This study shifts the focus of criminology in Indonesia from individual perpetrators to crime opportunities as direct causes. The research offers a practical action-based approach, combining modern theory with technological and administrative solutions to minimize corruption, providing a foundation for the application of SCP in local contexts.
Factors Affecting Consumer Confidence After a Cybercrime Incident and Evaluation of Recovery Measures by Financial Institutions Rahajeng Cahyaning Putri Cipto
Journal of Business Crime Vol. 1 No. 1 (2025)
Publisher : Journal of Business Crime

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-jbc.2025.1(1)-04

Abstract

Objective: This study aims to explore the factors that influence consumer trust in financial institutions after a cybercrime incident and evaluate the steps taken by financial institutions to restore that trust. Research Design & Methods: This research uses a qualitative method with a literature review approach. Data was collected from various sources, including academic journals, industry reports, and news articles relating to consumer trust, cybercrime, and recovery measures taken by financial institutions. Analysis was conducted thematically to identify key factors and the effectiveness of recovery measures. Findings: The results show that consumer trust is strongly influenced by data security, the financial institution's rapid response to incidents, the institution's reputation before the incident, and the implementation of modern security technologies. Proactive communication and consumer protection programs proved effective in rebuilding trust. Implications: The findings provide insights for financial institutions on the importance of implementing strong security measures, communicating transparently with consumers, and investing in the latest technology to restore trust after a cybercrime incident. Contribution: This research contributes to the literature on consumer trust in the financial sector by identifying the key factors that influence the restoration of trust following a cybercrime incident. The findings also offer practical recommendations for financial institutions to enhance their relationships with consumers in the digital age.
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

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