Analisis Profil Kecurangan terhadap Korban pada Faktor Organisasi

Natalis Christian, Fanny Derista, Jennifer Jennifer, Vivian Frederica

Abstract


Penelitian ini diarahkan pada pemahaman lebih dalam terhadap dinamika kejahatan finansial, dengan penekanan khusus pada analisis korban penipuan. Mengingat tingginya angka kerugian finansial, baik secara global maupun nasional, yang disebabkan oleh praktik kecurangan, penelitian ini bertujuan untuk memahami karakteristik dari individu atau entitas terhadap berbagai jenis penipuan keuangan. Penelitian ini menggunakan metode kuantitatif dengan menganalisis data sekunder dari survei global ACFE tahun 2014 sampai 2024. Penelitian mengidentifikasi bahwa tantangan dalam mencapai target, ketidakseimbangan bonus, dan kurangnya pengawasan menjadi beberapa faktor yang kondusif untuk terjadinya praktik kecurangan. Dengan melakukan studi literatur dan analisis konten atas data yang relevan, penelitian ini diharapkan dapat menghasilkan wawasan tentang profil kecurangan korban yang paling rentan terhadap kejahatan finansial, yang dapat digunakan untuk merancang program pencegahan yang lebih efektif, termasuk edukasi keuangan dan pelatihan kesadaran keamanan. Kesimpulan dari penelitian ini menekankan pentingnya pencegahan dan deteksi dini kecurangan sebagai upaya untuk meminimalisirkan kerugian finansial, sementara juga memberikan saran untuk peningkatan literatur akademis dalam bidang akuntansi forensik dan kejahatan keuangan secara umum. Penelitian ini juga bermaksud untuk membantu perusahaan ataupun lembaga keuangan untuk mengurangi kejahatan finansial, serta meningkatkan kesadaran dan keterampilan dalam literatur akuntansi forensik terkait isu keuangan terkini.
Kata Kunci: Kecurangan, Korban, Akuntansi Forensik, Indonesia

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References


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DOI: https://doi.org/10.37531/sejaman.v7i1.6817

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