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This study aims to determine the magnitude of the influence of Internal Control and Auditor Independence on Fraud Prevention at Public Accounting Firms in South Jakarta. This study uses a quantitative research method. The data source used is primary data. Data collection techniques in the form of questionnaires. The sample collection method in this study is non-probability sampling. There are 70 respondents consisting of 9 public accounting firms in South Jakarta. The results of the study show that the calculated t value is greater than the t table value of 3.778> 1.667, meaning that Ho is rejected and Ha is accepted. This means that the Internal Control variable (X1) significantly influences Fraud Prevention (Y). Based on the calculated t value greater than the t table value (4.126> 1.667), meaning that Ho is rejected and Ha is accepted. This means that the Auditor Independence variable (X2) significantly influences Fraud Prevention (Y). From the calculation results with SPSS 25.0, it was found that the coefficient of determination (Adjusted R Square) was 0.723. This indicates that the Internal Control Variable Auditor Independence Variable affects the Fraud Prevention Variable by 72.3% and the remaining 27.7% is explained by other factors (other variables) that were not examined in this study.

Student attendance monitoring is a crucial aspect in education to ensure that students are present in classes and to minimize the potential for fraud. In this study, we developed an Internet of Things (IoT) system to monitor student attendance on campus using two main technologies: facial recognition and Radio Frequency Identification (RFID). The system utilizes RFID technology to identify students through RFID cards issued to each student, as well as facial recognition sensors for additional verification to enhance accuracy and security. This system is designed to provide convenience, security, and efficiency in the attendance process on campus.

The background of this study is based on the challenges currently being faced by the Indonesian financial sector in terms of transparency and trust. Various cases that often occur such as data manipulation, fraud, and lack of accountability in the financial transaction process have drastically reduced public trust in financial institutions. Blockchain technology here is present as one of the potential solutions to overcome this problem, by offering a decentralized, transparent, and immutable financial recording system. This study aims to analyze the implementation of blockchain technology in increasing transparency and trust in the Indonesian financial sector. The research method used is qualitative with the Systematic Literature Review (SLR) approach. This research was conducted by collecting and analyzing relevant literature related to the implementation of blockchain in the financial sector, especially in Indonesia. The analysis process was carried out using the content analysis method in order to identify the benefits, challenges, and impacts of blockchain implementation on transparency and public trust. The results of the study show that blockchain has great potential in increasing transparency in the financial sector, by reducing the risk of data manipulation and increasing operational efficiency. However, several challenges are still faced, such as inadequate regulations, uneven technological infrastructure, and low digital literacy in the community. This study emphasizes the need for collaboration between the government, financial institutions, and the community to create an ecosystem that supports the widespread adoption of blockchain technology. With a collaborative approach, blockchain is expected to contribute significantly to strengthening a more transparent, accountable, and highly competitive financial ecosystem in the future. In addition, this study provides an understanding of the readiness of the Indonesian financial sector in facing technological changes and innovation opportunities in the future.

This study aims to test and analyze the use of the Beneish M-Score model to detect financial statement fraud. The data used are secondary data in the form of financial reports of the banking sector listed on the Indonesia Stock Exchange in 2021. The research method used is a quantitative method with discriminant analysis. The discriminant analysis method is used to analyze the relationship between the Beneish M-Score model and financial statement fraud by looking at which factors or variables can significantly affect the dependent variable. The application of discriminant analysis is carried out to test which independent variables can accurately distinguish samples of financial reports that are suspected of being manipulated and financial reports that are suspected of not being manipulated. The results of the study indicate that the variables that are able to distinguish between samples of financial reports that are suspected of being manipulated and those that are not manipulated are the variables Days Sales Receivable Index (DSRI), Gross Margin Index (GMI), and Total Accrual to Total Asset (TATA), Asset Quality Index (AQI), while the variables Sales and General Administration Expenses Index (SGAI), Leverage Index (LVGI), Sales Growth Index (SGI), Depreciation Index (DEPI) are proven to be unable to distinguish between financial reports that are suspected of being manipulated and those that are not manipulated.

The research aimed to Emphasise the significance of the statement of cash flows developed by the International Accounting Standards Committee (IASC) and the International Accounting Standards Board (IASB) and Understand the concept of documented accounting information and Highlighting financial fraud and how to minimize it. The research problem was as follows from the fact that the financial statements, which do not contain the basic characteristics of accounting information, including reliability, will reduce the degree of reliance on them, which affects those lists prepared by financial institutions (banks) operating in Iraq that not taking into account the preparation of the cash flow statement will inevitably reduce the reliability of accounting information, resulting in misleading accounting outputs that will be a door to financial fraud in its various forms. Hence, the main research problem is the following question: Does enhancing the reliability of accounting information according to the preparation of the cash flow statement reduce financial fraud? The research reached many conclusions, the most important of which are International accounting standards can be said to be a written statement issued by an authorized body aimed at unifying and coordinating accounting treatments and policies to reach unified results for a set of financial transactions for ease of comparisons and understanding by the relevant parties. The statement of cash flows works to provide historical changes in financial institutions and others through and for a specific period of time and these flows are either operational, investment or financing for their various activities. The research reached many recommendations, the most important of which are: Emphasis on the different economic units to prepare a statement of cash flows because of the information it provides on historical changes in the different economic units and their quality, whether operational, investment or financing.

You may see corruption in action in today's news stories about Indonesia. Actually, there are those who see corruption as something that happens all the time and have unknowingly made it a national disease. In addition, companies that have strong internal controls might nevertheless be victims of fraud. The effects of financial fraud are far-reaching and devastating. In most cases, this causes financial report information to become inaccurate, which in turn affects top-level decision-makers. Examining how auditors may best identify and forestall instances of financial fraud is the overarching goal of this study. This research is qualitative in nature; it gathers information on social phenomena, processes and analyzes it further, and then draws conclusions. The data used for this study came from secondary sources. The findings highlight the critical and essential role of auditors in identifying different types of financial reporting fraud inside organizations.  

a case of fraud using a blank check committed by a businessman in Tanjungpinang, Riau Islands. This research aims to analyze the criminal act of fraud committed by the businessman in the sale and purchase of heavy equipment and the legal consequences that can be imposed. The research method used is a qualitative method with a case study approach, through analysis of news published by Kompas.com. The results showed that a businessman named Hendy (33) was suspected of having committed a criminal act of fraud and/or embezzlement in a heavy equipment purchase transaction using a blank check. Hendy is alleged to have deceived the victim by giving a check that did not have sufficient funds in the account. Hendy's actions can be subject to articles related to criminal acts of fraud and / or embezzlement in the Criminal Code (KUHP). In addition, Hendy is also potentially subject to civil sanctions due to his actions that harm other parties. This article concludes that the practice of fraud using blank checks in business transactions, especially the sale and purchase of heavy equipment, is a criminal offense that must be dealt with firmly by law enforcement officials to provide a deterrent effect and ensure legal certainty for business actors.

, This research presents opinions on the theme of fraud in buying and selling based on an Islamic perspective and Indonesian positive law, with a focus on Article 493 of the Criminal Code (KUHP). In the Islamic context, honesty and fairness in buying and selling transactions are highly emphasized as an integral part of religious values. On the other hand, Article 493 of the Criminal Code regulates criminal acts of fraud in buying and selling transactions in Indonesia, providing a legal basis for handling cases of fraud in trading activities. A comparative analysis between Islamic views and Indonesian positive law towards fraud in buying and selling reveals similarities and differences in approach and implementation. The implications of these two perspectives are also discussed in the context of legal practice in society.  

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.

Financial fraud has become a persistent issue with the rise of online transactions and digital platforms. This paper explores the evolving role of forensic accountants in identifying and preventing fraud in the digital age. Through case studies and recent examples of financial crimes, the study evaluates the effectiveness of forensic accounting techniques such as data analytics, digital forensics, and cyber risk assessment. The paper also discusses the regulatory landscape and suggests strategies for improving fraud detection through technological innovation in accounting.

In the digital era, technological developments are increasingly rapid, and their existence has begun to penetrate into various aspects of life, such as in the world of finance or the economy. This is marked by the emergence of technology and information-based financial institutions or known as fintech. Starting from this, a question arises on how to implement information technology-based lending and borrowing (peer to peer lending) in Indonesia and how to protect the recipients of the loan (customers). This research is in the form of juridical-normative. The results of this study concluded that there were violations committed by the lender to the customer, and the sanctions imposed were only administrative sanctions with the worst consequence being license revocation. In this regards, obviously it does not provide a sense of justice to the customers, considering the crimes that have been committed, therefore the role of criminal law is very important here, by implementing sanctions related to these crimes, such as the dissemination of personal data, threats in billing, sexual harassment through electronic media, fraud and slander.    

The rapid expansion of e-commerce has introduced new complexities in consumer rights and legal protections. This article examines the legal framework for consumer protection in digital transactions, focusing on e-commerce fraud, data privacy, and contract enforcement. Through a comparative analysis, it identifies the strengths and weaknesses of existing regulations and suggests improvements to safeguard consumer rights in the digital age. The findings aim to inform policy development for enhancing consumer confidence and security in online transactions.

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.

Development is a process in which a condition, situation, or entity experiences change or progress from one state to another that is better or more advanced. In a broader context, development can cover various fields, such as economic, technological, social, cultural and political. Development is often associated with positive progress or growth. Development can also refer to a more general process of change, including changes in people's thoughts, views, and values. Development refers to the physical, mental, emotional, and social growth that occurs throughout a person's life cycle. Violations are actions or behavior that violate established rules, laws, norms or codes of ethics. Violation often refers to actions that violate laws or regulations imposed by the government. This can include actions such as theft, violence, fraud, drug abuse, and so on. Violations of the law can impact individuals, groups, or society as a whole and can result in legal consequences, such as incarceration, fines, or other penalties. Violations reflect non-compliance or violation of established standards, and often result in negative impacts, both for the individual who violates and for other people or society as a whole. In Indonesia, there are regulations regarding Human Rights (HAM), which have been implemented in established laws and regulations. In Indonesia, Human Rights (HAM) can be regulated in various laws and regulations such as: 1956 Constitution, articles 18-34 concerning Human Rights (HAM). These articles can guarantee basic rights such as the right to life, freedom, justice, legal protection, religious freedom, and the right to get a job. Law Number 39 of 1999 concerning Human Rights (HAM). This law is a regulation that specifically regulates human rights in Indonesia. This law states the Indonesian government's commitment to Human Rights (HAM) and establishes the basic principles and mechanisms for protecting Human Rights (HAM). And also, Law Number 26 of 2000 concerning Human Rights Courts (HAM), which regulates law enforcement against human rights violations in Indonesia, including the establishment of a Human Rights Court as a special law enforcement institution that examines and adjudicates cases of violations. HAM. The development and violations of Human Rights (HAM) in Indonesia have a significant impact on society, the government and the country as a whole. The following is the impact, namely the protection and promotion of individual rights, where the development of Human Rights (HAM) has a positive impact by ensuring that individual basic rights are respected and promoted. This includes the right to freedom of opinion, freedom of religion, the right to legal protection, economic, social and cultural rights. This development strengthens democracy and the welfare of society as a whole

Fraud through the internet or online-based fraud is a crime that is rife today. The increasing use of the internet turns out to open up greater opportunities for fraudsters to get money or profit from the internet. Transact in online investment activities using exchange in the form of electronic money (bitcoin). With this virtual money, now business transactions can be carried out without involving intermediaries such as banks. The main problem in this study is what is the form of fraud and embezzlement in online investment (BITCOIN) based on Kupang District Court Decision Number 129/Pid.B/2021/PN. Kpg Jo Kupang High Court Decision Number 143/Pid/2021/PT Kpg Jo Supreme Court Decision Number 422 K/Pid/2022 and whether the court decision against fraud and embezzlement under the guise of online investment (BITCOIN) is fair to the victim. This research is a normative legal research that examines based on existing decisions, laws and regulations, legal theories and opinions of scholars. The results of this study show that (1) there are two forms of criminal acts that researchers found in the verdict, namely fraud and embezzlement. (2) the aspect of justice contained in the decision that it is not fair to the victim based on the laws and regulations and criminal sanctions given to the accused. Therefore, suggestions for the results of this study are (1) It is recommended that local governments that have duties and responsibilities in solving these problems can pay attention to the application of criminal sanctions.

The aim of this research is to determine the implementation of the whystleblowing system in PTN student organizations in Central Java Province, the level of disclosure of student fund fraud cases found with the whystleblowing system, and to find out how to build an effective whystleblowing system in student organizations. This research uses primary data with qualitative analysis techniques using a descriptive approach. The implementation of the whistleblowing system in PTN student organizations in Central Java Province not only aims to detect and overcome potential ethical violations, but also to increase the trust and integrity of the entire campus community. The level of fraud revealed through the Whistleblowing System can vary, depending on factors such as the size of the institution, internal policies, and the level of awareness of organizational staff about the importance of reporting fraud. An effective whistleblowing system in the context of student organizations involves a series of strategic steps and attention to key elements that include developing a system that not only facilitates safe and anonymous reporting, but also encourages a culture of transparency, integrity and fairness among organizational members.

There are still many problems with regional autonomy, one of which is fraud and increasing cases of corruption. Fraud in organizations, whether public or private, is usually caused by weak government internal control systems. This research aims to analyze the factors that influence the weaknesses of the provincial government's internal control system in Sumatra in 2017-2021. The type and data used in this research is a quantitative method with secondary data. The results of this research state that the variables Special Allocation Funds, Government Complexity, Original Regional Income, and Capital Expenditures have a significant positive effect on the Weaknesses of the Provincial Government's Internal Control System in Sumatra in 2017-2021. Meanwhile, the Government Size variable has a significant negative effect on the Weaknesses of the Provincial Government's Internal Control System in Sumatra in 2017-2021.

This study aims to analyze the effect of organizational commitment, personal cost, seriousness of fraud, and professional commitment on whistleblowing intention with whistleblowing incentives as a moderating variable. The study involved 186 respondents from employees working in ministries and employees of private offices engaged in banking, services, trade, and manufacturing industries in Jakarta.  Data were collected using questionnaire techniques and analyzed using spss software with multiple regression analysis, descriptive, classical assumption tests and hypotheses. The results showed that organizational commitment has a positive effect on the intention of whistleblowing. Personal cost has no significant effect on the intention of whistleblowing. The seriousness of fraud has a positive effect on the intention to whistleblowing. Professional commitment has a positive effect on the intention to whistleblowing. Whistleblowing incentives strengthen the positive effect of organizational commitment on whistleblowing intentions. Whistleblowing incentives do not strengthen the effect of personal cost on whistleblowing intentions. Whistleblowing incentives strengthen the positive effect of fraud seriousness on whistleblowing intentions. Whistleblowing incentives do not strengthen the effect of professional commitment on whistleblowing intentions.    

Land ownership was part of the civil rights, and the state gave legal evidence to probed peoples with land certificates. Inaccuracies in the making of the land papers/certificates could be due to deliberate or fraud (fraud) and/or coercion (dwang) in the making of the physical or legal data recorded on the land list. Hence, the certificate given may be invalid. The purpose of this research is to 1. Analyzing how the settling of the overlapping land-ownership disputes led to a dual certificate. 2.  BPN responsibility analysis and legal protection methods in the making of double certificates. The study is conducted using a methodological study of prescriptive law and a field investigation approach. The land dispute was a dispute between two or more persons to retain a legal property rights against each person or group to maintain an interest in the same land or item inside or above the ground.

The purpose of this study is to examine the reasons why people become victims of internet fraud through the Steam game trading platform and to discuss the modes used by the perpetrators. The three main informants of this research are victims of online fraud through the Steam game trading platform. Apart from that, it also seeks the opinions of experts about this case of online fraud. These results are expected to be able to provide deeper insights into cybercrime cases on the Steam platform and the strategies used by online fraudsters when using the Steam platform. In addition, the results are also expected to raise government awareness to take better measures to combat online fraud in the future. In addition, this research can serve as a basis for creating policies that protect the public from the threat of online fraud.