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Fintech is recognized as a crucial innovation in the financial industry and is growing rapidly in Indonesia, driven by the sharing economy, regulations, and information technology. Financial technology transforms the way financial services are accessed and managed, providing efficient solutions. Crowdfunding plays a vital role in supporting initiatives with online contributions. Blockchain, a distributed ledger technology, offers high security and transparency. This research employs a descriptive-analytical approach to investigate fintech development in Indonesia, highlighting growth, innovation, and blockchain implementation. From this research, the authors conclude that the development of Fintech in Indonesia, particularly in Crowdfunding and Blockchain, has a positive impact on the accessibility of financial services, investment innovation, and the prevention of accounting fraud, forming a solid foundation for sustainable growth in the modern financial ecosystem.

This research aims to determine criminal acts of fraud with the motive of counterfeiting Qris Barcodes in terms of the aspect of prevention through the Indonesian Criminal Law. This research is normative research which is analyzed descriptively, using a law and case approach. The results of the research are that regulations regarding criminal acts of fraud are generally regulated in Article 378 of the Criminal Code, and to strengthen the legal basis it can be accommodated through Article 35 of Law Number 19 of 2016 concerning Information and Electronic Transactions. As a special law, the ITE Law is at least a guideline and legal basis for members of the public in carrying out activities in the online world. Overcoming the occurrence of criminal acts of online fraud is carried out with preventive (non-penal) and repressive (penal) efforts. Repressive efforts in this case are regulated based on Article 35 of the ITE Law and Article 378 of the Criminal Code. Meanwhile, preventive efforts are carried out by taking precautions so that criminal acts of online fraud can be minimized without applying criminal law, but rather by carrying out preventive efforts before the criminal act occurs, such as improving the community's economy, socializing to the public how to use the internet properly and the characteristics of electronic transaction-based criminal acts of fraud.

This study aims to provide a comprehensive understanding of cybercrime and to propose actionable strategies that strengthen law enforcement's response in an increasingly digital world. The study systematically analyzes existing legal frameworks and enforcement strategies to assess their efficacy in addressing these complex crimes. It highlights the gaps in legislation and the limitations of current technological capabilities that hinder effective law enforcement. By addressing these challenges collaboratively, law enforcement can enhance its effectiveness in safeguarding society against the evolving landscape of cyber threats. Enforcement agencies in combating it. It examines the types of cybercrimes prevalent in the digital era, including hacking, identity theft, and online fraud. The study evaluates the effectiveness of current legal frameworks and law enforcement strategies in addressing these crimes. Additionally, it proposes solutions to enhance collaboration between international agencies, improve technological capabilities, and raise public awareness about cyber threats, aiming to strengthen the response to cybercrime. Additionally, raising public awareness about cyber threats is crucial for prevention. The research advocates for educational campaigns that inform citizens about the risks and protective measures related to cybercrime.

This study aims to determine the urgency of the effectiveness of the role of internal audit as an effort to detect and prevent fraud in banking in Indonesia. This research was also conducted to determine the stages of implementing internal audit effectively with the aim of minimizing or as a form of fraud prevention and knowing things that can increase the effectiveness of internal audit. The writing method used is literature review both from books and journals related to the topic of discussion. The data source used is secondary data that is analyzed which is developed to explain the research topic. Based on the results of the research analysis, there are several stages carried out by internal audit to detect and prevent fraud in banking. In addition, internal audits can pay attention to several things that are crucial in improving banking effectiveness. The existence of a high level of effectiveness can create an independent internal audit department in banking, so that it can make a milestone of the company's strength by having expert, professional, and high-integrity resources.

The purpose of this study is to identify methods to address financial statement fraud, both in developed and developing countries. Meta-analysis is a systematic statistical technique for combining several original studies in order to obtain more accurate and reliable results and conclusions. Through this approach, it is expected that ways to prevent government financial statement fraud can be identified, collected, and integrated. The analysis of 5 journals shows that some effective strategies to prevent financial statement fraud include good and effective internal controls, improving organizational culture, creating anti-fraud policies and procedures, and implementing forensic accounting.

The development of digital technology and increasingly widespread internet access in recent decades has led to a significant increase in online gambling participation. The ease of access offered by online gambling platforms has attracted a wide range of people regardless of age, gender, or socioeconomic background. However, this phenomenon also brings serious negative impacts, including addiction that can trigger criminal behaviour such as fraud, theft, and money laundering. This research aims to explain the relationship between online gambling and criminal behaviour from a criminal psychology perspective and discuss the social implications and effective prevention strategies. The method used is a literature study, with analysis of various data sources from books, journals, and previous research. The results of the review show that online gambling not only affects the economy, religion and mental health of individuals, but can also damage household harmony and social relationships. This study is expected to provide a deeper understanding of the dynamics of online gambling addiction and criminal behaviour so that more effective intervention approaches can be formulated.

This study discusses the importance of investigative audits in uncovering fraud and corruption in Indonesia. Investigative audits are conducted using specific approaches, procedures, and techniques that are different from regular audits. The auditor's investigative ability is indispensable in identifying fraud. Fraud prevention is also important to eliminate the causes of fraud. The professionalism of auditors also plays an important role in fraud disclosure. The research method used in this study is qualitative by conducting a literature review to support the findings. Investigative audits are described as audits that aim to identify and uncover fraud, by involving fraud prevention strategies in financial statements. Forensic audits and investigative audits are proposed as solutions to prevent fraud. In the context of repressive actions, investigative audits are considered as steps to deal with fraud that occurs. To increase the role of investigative audit in uncovering fraud, it is necessary to improve the skills and experience of investigative auditors, adequate resource allocation, and establish good cooperation with related parties

This research aims to determine the role of internal audit in efforts to prevent and control fraud in companies. The research method uses qualitative literature studies with research sources coming from relevant journals. Technology has made all aspects of life easier now, including auditing and accounting. An accountant is required to be able to keep up with current developments. One of the efforts that can be done is by mastering various accounting software. Internal auditors can carry out evaluations in the form of assessments and tests related to the internal control system implemented by a company. It can be concluded from the results of this research that with fraud becoming more diverse, the solution to this problem is that companies must take action by strengthening internal supervision supported by advances in information technology as well. Internal audit plays a major role in controlling fraud.

This research is aimed to find out about digital crime prevention in today's trough civic education. The method used in this research is a qualitative description of viewing data in moderation. The digital age presents a variety of ease and opportunities for society. But underneath it all, there is a dark side to be aware of, is a digital crime. Digital crime is against the laws of digital technology, such as online fraud, data theft, and hate speech. Citizenship education helps students understand the risks and dangers associated with digital crime, and it gives them the skills to protect themselves and actively participate in the digital world.Through citizen education, individuals gain a deeper understanding of their rights, obligations, honesty and responsibilities as responsible citizens when using digital technology and online ethics. With effective education, we can reduce the risk of digital crime and build a society to deal wisely with it.

Basically, fraud prevention is an important aspect in maintaining the integrity and sustainability of the organization. Therefore, it is necessary to have an auditor to assist in detecting and minimizing fraud. This article reviews the factors that influence Fraud Prevention, namely Forensic Audit, Internal Audit and External Audit. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are:  1) Forensic Audit affects Fraud Prevention; 2) Internal Audit affects Fraud Prevention; and 3) External Audit affects Fraud Prevention This means that the better the knowledge of forensic audit, internal audit and external audit that is owned, the better the implementation carried out by the auditor in preventing fraud.

Fraud is often committed by certain individuals to gain instant personal profit. The purpose of this research is to prevent fraud in various sectors by involving the role of internal auditing based on existing theories and research, enabling early identification and prevention of fraud. The research method applied in this study is qualitative descriptive method using literature review. Based on the discussion, internal auditors play a potential role in managing risks and ensuring proper governance. Effective internal audits can reduce unhealthy accounting practices that lead to fraud. Effective internal auditing is crucial in the mechanism of good governance.  

Basically, minimizing fraud can be done by detecting fraud, but reducing fraud alone is not enough. Therefore, it is necessary to detect fraud. This article reviews research on factors that influence fraud detection, namely Audit Risk, Investigative Audit Techniques, Whistleblowing Systems. The purpose of this literature review is to develop hypotheses about the influence between variables for use in further research. The results of this literature research are that the science of Internal Control, Whistleblowing Systems, and internal audit have an influence on fraud prevention. This means that the better the knowledge of Audit Risk, Investigative Whistleblowing System Audit Techniques, that one has, the better the implementation in preventing fraud.

Cryptocurrency has emerged as a disruptive force in the financial sector, presenting new regulatory challenges. This article investigates the current legal landscape surrounding cryptocurrency, addressing issues such as tax compliance, fraud prevention, and investor protection. Through a comparative study, the paper evaluates different regulatory approaches and their effectiveness in achieving financial stability while fostering innovation. The findings offer insights into the balance required between regulation and the growth of digital currencies.

Fraud detection is used in various industries, including banking institutes, finance, insurance, government agencies, etc. Recent increases in the number of fraud attempts make fraud detection crucial for safeguarding financial information that is confidential or personal. Many types of fraud problems exist, including card-not-present fraud, fake Marchant, counterfeit checks, stolen credit cards, and others. An ensemble feature selection technique based on Recursive feature elimination (RFE), Information gain (IG), and Chi-Squared (X2) in concurrence with the Random Forest algorithm, was proposed to give research findings and results on fraud detection and prevention. The objective was to choose the essential features for training the model. The Receiver Operating Characteristic (ROC) Score, Accuracy, F1 Score, and Precision are used to evaluate the model's performance. The findings show that the model can differentiate between fraudulent transactions and those that are not, with an ROC Score of 95.83% and an Accuracy of 99.6%. The F1 Score of 99.6%% and precision of 100% further sustain the model's ability to detect fraudulent transactions with the least false positives correctly. The ensemble feature selection technique reduced training time and did not compromise the model's performance, making it a valuable tool for businesses in preventing fraudulent transactions.

White collar crime is increasingly prevalent in various corporate sectors and causes significant financial losses and damage to public trust. This type of crime includes embezzlement of funds, manipulation of financial statements, bribery, insider trading in the capital market, and theft of customer personal data. Although it occurs a lot, the prevention of white collar crime is still not optimal and the perpetrators are rarely prosecuted properly. This paper aims to analyze the various determinants that influence the occurrence of white collar crime in order to formulate policy recommendations and prevention strategies in the future. A systematic approach is used by applying the fraud triangle theory which focuses on the three main elements that cause fraud, namely pressure, opportunity and rationalization. The results of the study show that pressure to meet high performance targets and large bonuses often encourage individuals to commit fraud. Meanwhile, weak supervision and lack of transparency create opportunities for fraud. Perpetrators also often justify their actions, for example by assuming that they will not be caught or the value of the loss is small. The complexity of modern corporate operations also increases opportunities for white-collar crime. Effective prevention efforts must be comprehensive by involving various parties and strengthening a number of aspects as controls. The role of internal and external supervisors (auditors) of companies needs to be continuously improved, supported by modem fraud detection technology tools. Whistleblowing mechanisms need to be strengthened in every company and kept confidential to encourage early reporting of fraud indications.

Technological developments are currently widely used by some people to commit cyber crimes, especially in this case using the .apk file. Android Package Kit / APK is an application format for Android-based smartphones. The number of victims arising from the phenomenon of file.apk fraud, so understandably there are still many who don't know about file.apk fraud. Therefore the designer makes a design for a media campaign as a means of preventing the phenomenon of file.apk fraud. The design method used is Design Thinking which is based on data obtained through questionnaires, documentation, and literature studies regarding the phenomenon of file.apk fraud. In the problem solving process, apply the 5W+1H analysis (what, who, when, why, where, and how). This design produces prevention media in the form of infographic posters.  

This study aims to analyze the effect of human resource competence and individual morality on fraud prevention in village fund management. The sampling technique uses a purposive sampling technique. The data source used in this study is primary data, namely data obtained directly from respondents using a questionnaire. The sample in this study amounted to 40 respondents. Data processing in this study used the SPSS program. This study uses quantitative methods with multiple linear regression analysis techniques and hypothesis testing using the f test and t test. The results of this study indicate that human resource competence (X1) has a significant effect on fraud prevention in managing village funds (Y). Meanwhile, individual morality (X2) has a significant influence on fraud prevention in managing village funds (Y). Simultaneously the two independent variables, namely the competence of human resources and individual morality, simultaneously affect the dependent variable, namely the variable of fraud prevention in managing village funds.

This research examines more deeply the analysis of legal certainty for victims of Doni Salmanan's fraud in trading through an application called QUOTEX. In relation to the decision of the Bale Bandung District Court number 576/Pid.Sus/2022/PN BlB, in which the Panel of Judges gave a verdict of imprisonment and confiscation of assets owned by the defendant generated through trading by utilizing his victims for profit and the assets were confiscated by the state. However, in the verdict there was no decision at all to provide compensation to the victim of Doni Salmanan's fraud, in this case the element of legal justice for the victim was not fulfilled by this decision. However, the aspect of legal certainty for the victim is very strong so that the defendant gets a death sentence and a fine for his actions. The legal certainty in question is a guarantee that the law is carried out properly in processing the rights and obligations of the defendant for his crime. Material law as an element of legal certainty has been carried out and linked to various laws and regulations relating to the case. Law No. 8/1999 on Consumer Protection for the losses suffered by the victim as a consumer, Law No. 19/2016 on the Amendment to Law No. 11/2008 on Electronic Information and Transactions because the case involved electronic networking devices, and Law No. 8/2010 on the Prevention and Eradication of the Crime of Money Laundering because in the prosecution the defendant was deemed to have disguised his wealth generated through criminal acts.

Along with the rapid development of information technology, customer interaction with BCA digitally has also increased. This is followed by the risk of technology crime, so BCA continues to improve its information technology security system. The development of BCA's data security system is carried out with the aim of protecting data security and ensuring information technology systems are always ready to serve customer transactions, including preventing and anticipating cybercrimes and potential fraud. National vital objects have an important role in the life of the nation and state, both in terms of economic, political, social, cultural, defense, and security aspects. National vital objects also have a quite strategic role in national development. Data Loss Prevention (DLP) is a data security strategy implemented by BCA on an ongoing basis to increase the security of important electronic information from information theft or access by unauthorized parties. To ensure security in accessing BCA's internal applications that are connected to the internet, BCA applies additional security in the form of two-factor authentication to ensure access to the application is carried out by the right person. BCA has also used a data classification solution to ensure that every piece of data in the company is classified according to the level of data confidentiality.

Research on crime in Bandar Lampung can make an important contribution to the development of government policy in dealing with crime. In addition, this research can also provide a clearer view of what types of crimes occur most frequently in this city and who is more vulnerable to becoming a victim of criminality. In this study, the researcher will use a qualitative approach by conducting in-depth interviews with various related parties such as security forces, the community, and crime victims. This research will try to identify the factors that cause the high crime rate in Bandar Lampung, such as social, economic, cultural, and environmental factors. The results show that the crime rate in Bandar Lampung is quite high. Based on the data obtained, the most common types of crime in the city are robbery, theft with violence, fraud, persecution, and narcotics. Therefore, understanding these types of crimes is important to help increase public awareness about the importance of keeping themselves and their property safe. The results show that crimes occur more frequently at night and in densely populated areas. Based on the results of the research conducted, it can be concluded that the crime rate in Bandar Lampung is quite high. The most common types of crime are violent crime and theft.