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Fraud is an unlawful act characterized by intentional misconduct, malicious intent, manipulation, concealment, and abuse of trust, deliberately committed by individuals or groups to gain personal benefits. Financial statement fraud can result from various factors such as weak internal control systems, financial pressures, and organizational culture. This study focuses on understanding the factors influencing the occurrence of financial statement fraud in rural banks (BPR) in Denpasar City. A total of 204 respondents from 22 BPRs were selected using purposive sampling. The study reveals that internal control systems do not have a significant effect on the tendency to commit financial statement fraud. However, financial pressure was found to have a positive and significant impact on the likelihood of financial statement fraud, suggesting that employees or management under financial strain may resort to fraudulent activities. On the other hand, organizational culture, characterized by ethical practices and strong values, showed a negative and significant effect, indicating that a strong ethical culture helps reduce fraudulent behavior in BPR

More and more BPRs have had their operational permits revoked by the OJK. The revocation of a BPR license is due to the bank's unhealthy financial condition, which has the potential to threaten the banking system and harm various parties. Therefore, the bank must have its business license revoked with several previously determined considerations. One of the BPRs whose business license was revoked was BPR Persada Guna Pasuruan. This research aims to analyze the forms of legal violations in the case of revocation of BPR Persada Guna's business license and find out the follow-up given by the authorities in the case of BPR Persada Guna Pasuruan. This research uses a normative juridical approach. The research results show that the forms of legal violations include credit violations, capital insufficiency, and violations of bank governance. Meanwhile, the follow-up provided is through the Decree of the Members of the Board of Commissioners of the Financial Services Authority Number KEP-84/D.03/2023 dated 4 December 2023 regarding the Revocation of the Business License of PT Bank Kredit Kredit Rakyat Persada Guna.

Penelitian ini dilakukan karena strategi pemasaran yang perlu dikembangkan dalam perusahaan yang akan membuat nasabah semakin percaya dengan PT BPR NBP 32 Karawang, tujuan dari penelitian ini untuk meningkatkan minat nasabah dalam menentukan jenis produk tabungan.penelitian ini menggunakan pendekatan deskriptif kualitatif yang  di lakukan oleh penulis saat sesudah menjalani kerja praktik , lokus penelitian ini di beberapa pasar yang penulis kunjungi bertemu dengan  nasabah BPR NBP 32 Karawang,informan dari penelitian ini adalah 4 nasabah laki-laki yang berada di pasar rengasdengklok , dan 3 nasabah perempuan yang berada di pasar karawang (Tuparev), 3 orang perempuan yang berada di pasar Johar. Data dikumpulkan melalui wawancara dan survey lapangan. penulis mengamati bahwa yang mempengaruhi nasabah dalam mengambil keputusan jenis tabungan yaitu salah satunya adalah suku bunga jenis tabungan tersebut. Selain itu kepercayaan  nasabah  kepada perusahaan salah satu kunci nasabah untuk menyimpan uang nya dikarena kan legalitas perusahaan yang sudah di awasi OJK sehingga nasabah  merasa aman dalam menabung.Oleh karena itu nasabah menyimpan uang untuk dipergunakan sebagai modal usaha tanpa harus melakukan proses yang rumit saat pencairan. selain tabungan takesra ada pula tabungan pundi yang mana dipilih oleh nasabah sebagai tabungan berhadiah. Karena tabungan pundi ini memiliki undian mobil dan motor disetiap per enam bulan sekali. Sudah banyak sekali nasabah BPR karawang yang memenangkan undian tersebut. Oleh karena itu nasabah percaya dan tertarik untuk memilih tabungan pundi.