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This research aims to determine the role of investigation audit techniques, investigative audit standards and investigative audit profesionalism in determining the level of fraud. There have been many fraud cases that have occured, especially in Indonesia, so we need to know the magnitude of the influence of each variable in knowing and disclosing the level of fraud that has occurred. Audit techniques and standards that are applied optimally, complemented by high professionalism of auditors, should produce maximum results in revealing and knowing the level of fraud that has occurred. This research uses qualitative methods by conducting literature studies from previous articles and research. Data sources were obtained from journals, books and articles on the internet that were relevant to the theme of this research. The result of this researchs are that investigative audit techniques and the proffesionalism of investigative auditors have an influence in disclosing fraud to determine the level of fraud that has occurred.

This study aims to find out about the analysis of auditor independence towards fraud in financial statement audits. The data used in this study are secondary data derived from journals in previous research, auditor behavior and acts of fraud in financial statement audits. In this study, to obtain journal data collection methods were used. Data collection methods used are descriptive methods, literature studies, and literature. From the results of the evaluation and analysis of the field data that has been carried out, it can be concluded that (1) the auditor should have a good Internal Locus Of Control so that decisions made are not influenced by other external factors, (2) an auditor should not be influenced from differences in work experience between senior auditors and junior auditors, because there were no significant differences in the auditor's ethical behavior in dealing with audit conflict situations, (3) ethical behavior should not link the roles of men and women in society, so that it involves women's abilities in carry out their duties and profession.

The research in this paper aims to find out more about the legal validity of online auctions via Instagram social media and how legal protection is for online auction participants on Instagram social media. The method used by the author in writing this article is a normative legal research ethod with a statutory approach. Research shows that the legal basis for carrying out online auctions via Instagram social media is Article 1320 of the Civil Code and 1338 of the Civil Code because the implementation is not submitted to an official auction house so it cannot be said to be an official auction and in implementing online auctions on Instagram social media there are weaknesses, namely in advertising goods. In the auction, information about the goods and services being sold is unclear, causing misperceptions among consumers or online auction participants on Instagram and is only based on trust. Legal protection for victims of social media online auction fraud is contained in Article 1243 of the Civil Code, Article 19 of Law Number 8 of 1999 concerning Consumer Protection, Article 28 paragraph (1) of the ITE Law, and dispute resolution is contained in Article 38 of the Law Republic of Indonesia Number 11 of 2008 concerning Information and Electronic Transactions.

In the second quarter of 2020, Commercial Courts in Indonesia handled 132 bankruptcy cases. In the first semester of 2020, the number of bankruptcy cases handled by the Commercial Court in Indonesia increased to 233 cases, including 43 cases handled by the Central Jakarta Commercial Court. The aim of bankruptcy is basically to provide a solution to the parties if the Debtor stops paying/is unable to pay his debts. Bankruptcy prevents/avoids unfair actions that can harm all parties, namely: avoiding execution by creditors and preventing fraud by the debtor himself. Bankruptcy is a legal institution that has an important function, namely as the realization of two important articles in the Civil Code regarding the debtor's responsibility for the obligations carried out, namely Articles 1131 and 1132. This research aims to determine the validity of the bankruptcy petition submitted by workers to the compliance company. his rights. This research uses normative juridical legal research methods. In this research, what is emphasized is the aspect of law application which is carried out integrally with morality. The research results show that a worker's bankruptcy petition is a petition submitted by workers or labor unions to the commercial court to declare the company where they work bankrupt. A worker's bankruptcy application can be filed if the company does not pay wages, allowances and other rights that should be paid to workers.

Currency is a symbol of a country's sovereignty, the Rupiah is currency as well as a legal means of payment for use in economic transactions in Indonesia. Learning to understand the difference between fake and real money and implementing how severe punishments for dealers and users of counterfeit money are carried out effectively will provide a positive change in the future for students. This socialization regarding disclosing the secret of the difference between real and fake money and preventing fake money fraud was highly appreciated regarding this socialization, especially teachers and students, but many students were still confused about differentiating between real and fake money. So that female students do not get caught up in fraud and the distribution of counterfeit money, this socialization hopes that female students from early ages to adults can avoid and be able to distinguish between real and fake money, understand the characteristics of the authenticity of money, and know the penalties related to the laws that apply to its use. and distribution of counterfeit money. The methods for implementing activities in this socialization are lecture, interview, discussion and evaluation methods. The results of the training are an increase in understanding of real money vs fake money, understanding the characteristics, increasing insight regarding applicable legal regulations and being able to use this knowledge better in the present and future.

The implementation of PMK 66 Tahun 2023, also known as the Natura tax regulation, has sparked debate. On one hand, some view it as an excessive effort by the state to pursue tax revenue. On the other hand, others see it as the state's endeavor to achieve collective well-being. This study analyzes the 2023 PMK 66 based on the theory of hierarchical legal norms (Stufenbau) to understand the alignment of PMK with the overarching legal standards, particularly Indonesia's foundational philosophy, Pancasila. Ultimately, the goal is to achieve social justice for all Indonesian citizens, primarily through the fair application of tax policies that prevent practices such as money laundering and other forms of tax fraud.

This study is intended to determine the effect of applying forensic accounting and investigative auditing in detecting fraud in the procurement of goods or services at BPKP Representatives of South Sumatra Province, either partially or simultaneously. Forensic accounting and investigative auditing are solutions for detecting cases of fraud in Indonesia, one of which is fraud in the procurement of goods or services. This study was a quantitative research category and data were analyzed using the Multiple Linear Regression analysis technique using the help of the IBM SPSS version 23 application. The population in the study were all auditors working at the BPKP Representative for South Sumatra Province while the sample was 46 auditors and this study used a purposive sampling type. The results of this study indicate that partially and simultaneously forensic accounting and investigative auditing have a significant positive effect on detecting fraud in the procurement of goods or services at BPKP Representatives of South Sumatra Province. Based on the results of this study, it can be concluded that the better the application of forensic accounting and investigative auditing at the BPKP Representative of South Sumatra Province, it will have a positive effect on increasing the success of detecting fraud by the auditor.

This study aims to examine the effect of pressure, opportunity, rationalization, competence, and arrogance on academic fraud with religiosity as a moderating variable. This research is a quantitative type. The population in this study were 521 students of the Faculty of Economics, Islamic University of Majapahit for the academic year 2019 - 2020. The sampling technique used the purposive sampling method so that a total of 190 respondents were obtained. This study uses primary data obtained from distributing questionnaires through the Google form with a measuring tool in the form of a Likert scale. The data analysis technique uses descriptive statistics with the SmartPLS data testing tool using the outer model and inner model of measurement. The results showed that pressure, opportunity, rationalization, and arrogance had a positive and significant effect on academic fraud while competence had no effect on academic fraud. Religiosity is not able to moderate the effect of pressure, opportunity, rationalization, and competence on academic fraud. Religiosity is able to moderate the effect of arrogance on academic fraud.    

This research refers to violations during the campaign period, specifically this settlement is regulated in Bawaslu Regulation Number 8 of 2018 concerning settlement of election administrative violations. The problem in implementing the campaign in this study is violations during the campaign. Violations of these rules will be considered criminal offenses and are subject to imprisonment for a maximum of 2 years. The research method used in this research is to use a qualitative descriptive approach with primary and secondary data sources as well as using data collection techniques by observation, interviews, and documentation. The theory in this study refers to Ansell and Gash namely, the results of the research show that in the first indicator, face-to-face dialogue is carried out with coordination meetings at a scheduled time, so that when campaigns reduce violations, fraud, violence and threats in the field. The second indicator of building trust is communication between organizers, supervisors and security personnel, and this is the keyword for successful collaboration. The third indicator is commitment to the process, namely the three parties involved carry out their roles, which means that the parties involved are committed to carrying it out. The fourth indicator in the process of mutual understanding is that the organizers, supervisors and security forces understand each other about the handling of violations during the campaign period. The fifth indicator is that the interim results in collaboration are carried out by the parties continuously trying to fulfill them properly, the interim results produce solutions and hopes from all parties by providing what is best for this country, and the creation of elections that are safe, peaceful and reduce fraud. The conclusion of this study is that the handling of campaign violations in the Riau Archipelago province will continue to be improved and improved and tighten supervision so that unwanted things do not occur and quality elections will be achieved.

This study aims to examine the effect of Internal Control, Information Asymmetry and Individual Morality on the Tendency of Accounting Fraud in the Community and Village Empowerment Services of Pulang Pisau Regency. The method used in this study is a quantitative research method by distributing questionnaires. The sample in this study was selected using the saturated sampling method and a sample of 30 respondents was obtained. The data analysis method used is multiple linear regression analysis. Testing is done partially and simultaneously. The results of this study indicate that partially Internal Control and Information Asymmetry have no effect on the Tendency of Accounting Fraud. Meanwhile, individual morality influences the tendency of accounting fraud. The coefficient of determination (adjusted R square) is 0.104 or 10.4%. This means that 10.4% of the variable Accounting Fraud Tendencies can be explained by the variables Internal Control, Information Asymmetry and Individual Morality. While the remaining 89.6% (100%-10.4%) can be explained by other variables outside the research

The purpose of this study is to find out the methods used by an auditor to detect fraud effectively and to find out the factors that cause fraud. This research method uses descriptive qualitative methods, using secondary data literature studies, in the form of journals and articles. The data source in this study uses literature from research journals, related papers and articles. Sample selection is done by observing and analyzing various information related to research by collecting some relevant literature, which aims to integrate the findings with the same topic.

Trade is a very promising livelihood. Where in addition to the community, there are also relatively many supporters of the trade process, trade itself is a livelihood that can promise high levels of prosperity by business actors. It's just that the problem in a competition is what is called fair competition or unhealthy competition. Here it is clear that the problem is unhealthy competition where there is a lot of competition. deviation where the deviation causes one of the parties to be harmed. One example of a case of unfair business competition is the Cartel Agreement as a Form of Unfair Business Competition in the Case of PT. Yamaha Indonesia Motor Manufacturing and PT. Astra Honda Motor. Unfair business competition can result in a party losing money and can damage the smooth progress of the local and world economy. Therefore, before it's too late to overcome unfair business competition, we must prevent that from happening. If it is proven that the business actor committed fraud in business competition, namely carrying out prohibited activities which resulted in monopolistic practices and or unfair business competition, then the sanction that will be obtained can be in the form of administrative action.

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.

With the increasing use of information technology in various fields, including e-commerce, ensuring user data and privacy protection is crucial for companies like Tokopedia, one of the largest e-commerce companies in Indonesia. This research aims to identify Tokopedia's security management system and its challenges in protecting user data and privacy. The study utilizes a literature review methodology, analyzing various documents, books, and journals related to Tokopedia's security management system. The research objectives are to understand the system's effectiveness, challenges, and Tokopedia's efforts to improve data and privacy protection. Tokopedia has prioritized information security since its establishment, implementing tight security measures, and continuously improving them. Tokopedia Shield, a security feature introduced in 2015, has significantly reduced fraud risk in the platform. Additionally, the company has taken several steps to secure user data, such as data encryption, access restriction, and password quality enhancement. Tokopedia continuously develops its security system, incorporating the latest technologies such as Artificial Intelligence (AI) and Big Data Analytics to detect potential threats early and improve the security system's responsiveness.  

Giro is a modern payment instrument that is currently very widely used in Indonesia because of the ease and security of transactions of buying and selling in a large amount of money. With the Giro masyarakar no longer worry so much money when buying and selling transactions. But because of weak laws governing the Giro, the system of banking that is not good to make Giro much abused in the world trade in Indonesia as ever used for fraud, breach of contract and even being sold paper giro already closed the account but not withdrawn by the Bank concerned, here the Bank's role is very important, but in reality only a Bank Account provider or manager of the Giro and only a block accounts Giro Giro when the Kosong.pengadilan also in deciding the case on the Giro this could happen fault and most of the cases the Giro go to the District Court of the plaintiff's money is not returned and the plaintiffs continue to experience losses. This is what makes Giro is irrelevant used as means of payment in Indonesia.

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.

The tendency of accounting fraud has attracted a lot of media attention and has become an issue that is often heard and important in the eyes of world business people. Not only in the BUMN sector but also in companies engaged in Merchandising. The city of Padang which is the capital of the province of West Sumatra which also has many companies engaged in Merchandising. The purpose of this study was to determine how the effect of the effectiveness of internal control and individual morality on the tendency of accounting fraud in merchandising companies in the city of Padang. This type of research is quantitative research. The population used in this study were all employees who carry out accounting duties and functions in merchandising companies in the city of Padang. Data were collected by distributing questionnaires directly to the respondents concerned. The data analysis technique used is multiple linear regression with the help of SPSS 22. The results showed that the effectiveness of internal control had no effect on the tendency of accounting fraud in merchandising companies in the city of Padang, while the individual morality had a negative effect on the tendency of accounting fraud in merchandising companies in the city of Padang.

The objective taken by the researchers was to find out what the BPOM's obstacles were in controlling the distribution of illegal cosmetics in Gorontalo City, one of the efforts made by the government to improve public health and carry out supervision by forming BPOM. Cosmetic products that do not have distribution permits or are illegal which do not comply with applicable regulations are still a problem for the people of Gorontalo. This can be seen from the existence of cosmetic distribution facilities that sell illegal cosmetics that have not been controlled by BPOM in Gorontalo City. This study uses an empirical juridical legal research method that aims to analyze the problems that are carried out by combining legal materials (which are secondary data) with primary data obtained in the field. From research at the BPOM office, the authors found that there are still many unlicensed cosmetics business actors who commit fraudulent acts in producing cosmetics without a distribution permit with chemicals obtained at low prices without thinking about the impact on the consumers who use them, which causes BPOM's losses. obstacles in distribution monitoring. Illegal cosmetics due to lack of control over goods entering the city area, especially the city of Gorontalo, lack of public knowledge to distinguish genuine cosmetics from fakes, so that the circulation of illegal cosmetics is rampant. In general, people are only interested in cheap prices without being keen to know the basic ingredients for making these cosmetics, cosmetic ingredients that are easily and cheaply found on the market and counterfeiters' knowledge about the composition of counterfeit cosmetics are the contributing factors. Illegal distribution of cosmetics.