DAMPAK KECURANGAN PADA BIDANG KEUANGAN DAN NON-KEUANGAN TERHADAP JENIS FRAUD DI INDONESIA
DOI:
https://doi.org/10.26486/jramb.v8i1.2401Keywords:
jenis kecurangan, dampak kecurangan, pencegahan kecurangan, kesadaran anti kecuranganAbstract
Penipuan atau kecurangan adalah tindakan yang disengaja (atau kegagalan untuk bertindak) dengan maksud untuk mendapatkan keuntungan yang tidak sah, baik untuk diri sendiri maupun untuk perusahaan yang melanggar hukum atau untuk menyangkal hak korban. Jenis kecurangan termasuk penipuan pajak, penipuan kartu kredit, penipuan sekuritas, penipuan laporan keuangan, penyimpangan aset. Dampak penipuan dapat muncul dari segala jenis penipuan, baik yang dilakukan oleh diri sendiri maupun kelompok kejahatan. Penelitian ini bertujuan untuk mengetahui dampak dari perilaku kecurangan atau penipuan pada bidang keuangan maupun non keuangan terhadap badan publik. Tujuan dari penelitian ini adalah dengan memahami dampak kerugian terhadap tindakan kecurangan, memungkinkan badan publik untuk mencegah atau mengurangi dampak kecurangan dan mendidik karyawan dan pemangku kepentingan tentang pentingnya tindakan pencegahan penipuan atau kecurangan. Metode yang digunakan dalam penelitian ini adalah bentuk riset kepustakaan yang diperoleh dari Association of Certified Fraud Examiners, PricewaterhouseCoopers, Indonesia Corruption Watch, dan Komisi Pemberantas Korupsi.References
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