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Fraud Threats: How Organization Improves the Anti-Fraud Teams’ Quality? (Study from Indonesian Local Government Rural Bank)

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  • Kharisma Fatmalina Fajri
  • Hendi Yogi Prabowo

Abstract

This study aims to discover how the Indonesian Local Government Rural Bank improves the quality of the anti-fraud team to prevent and detect fraud based on a mechanism of the anti-fraud strategy issued by Bank Indonesia. A qualitative analysis approach was followed, including 12 semi-structured interviews with the anti-fraud team and related officers. The data analysis process was supported by the software NVivo 11.0 and discovered several competencies needed and competencies developed by the organization for the anti-fraud team in conducting fraud prevention and detection. Therefore, this paper provides a detailed discussion of how these competencies are used in the anti-fraud mechanism. By identifying the gaps in the competencies needed and competencies developed, it will provide recommendations for the organization to enhance the quality of the anti-fraud team in conducting fraud prevention and detection.

Suggested Citation

  • Kharisma Fatmalina Fajri & Hendi Yogi Prabowo, 2024. "Fraud Threats: How Organization Improves the Anti-Fraud Teams’ Quality? (Study from Indonesian Local Government Rural Bank)," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 28(1).
    • Handle: RePEc:uii:jaaife:v:28:y:2024:i:1:id:25950
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