SciRepID

Kontak Publisher

ASOSIASI RISET EKONOMI DAN AKUNTANSI INDONESIA

Jl. Watunganten I No.1, Karangrawa, Batursari, Kec. Mranggen, Kabupaten Demak, Jawa Tengah 59567 Demak
info@areai.or.id
082136969859
https://areai.or.id/

HomePage
OAI Link
Editorial Team
Contact
Reviewer
Google Schoolar

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi

Identitas Jurnal

Judul Terbitan Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Sub Judul PROSEMNASIEdA
Nama Institusi ASOSIASI RISET EKONOMI DAN AKUNTANSI INDONESIA
Jenis Jurnal Prosiding
Akreditasi Jurnal Nasional Tidak Terakreditasi
Terbitan 2x Setahun (Januari, Juli)
Bidang Ilmu Economics, Econometrics and Finance
P-ISSN 3063-413X
E-ISSN 3063-4148
Biaya APC Rp 150.000
Artikel Per Tahun 60 Artikel
Lama Waktu Terbit 10 Hari
Prosentase Penerimaan 30%
Indeksasi

Deskripsi

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi, Is a collection of scientific papers or articles that have been presented at the National Research Conference which is held regularly every year by the Indonesian Economic and Accounting Research Association. The topic of the paper published in the Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi, namely: (a). Accounting, (b). Management, (c). Economics, (d). Other relevant fields, and published twice a year (January and July).

Article indexed DOI

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi

The Influence of Credit Relationship Managers’ Lifestyle and Fraud Potential on Non-Performing Loans in the Banking Sector (Hotman DS, M. Irsan Nasution)
DOI : 10.62951/prosemnasieda.v2i2.122 - Volume: 2, Issue: 2, Sitasi : 0
29-Jul-2025 | Abstrak | PDF File | Resource | Last.13-Aug-2025

Abstrak:

This study aims to analyze the influence of the lifestyle of credit relationship managers (RMs) and the potential for fraud on the occurrence of non-performing loans in the banking sector. Relationship managers are the spearheads of credit distribution, interacting directly with customers, so their behavior, lifestyle, and integrity have a significant impact on the quality of a bank's credit portfolio. This study uses a qualitative descriptive method with a systematic literature review approach, reviewing various recent studies related to bank employee lifestyles, factors driving fraud, and their correlation with non-performing loans. The results indicate that a consumptive lifestyle disproportionate to income can increase the risk of fraudulent behavior, such as manipulation of credit analysis or collusion with customers, which ultimately results in an increase in non-performing loans. Furthermore, weak internal control systems, pressure to achieve credit targets, and moral hazard exacerbate this risk. A lifestyle that prioritizes social symbols and self-image can also encourage employees to engage in deviant behavior to maintain this lifestyle. Several studies have shown that RMs trapped in a hedonistic lifestyle are more vulnerable to conflicts of interest and violations of professional ethics. Meanwhile, the potential for fraud in banking practices is also influenced by employees' weak personal financial literacy, as well as limited training in risk management and ongoing work ethics. In an organizational context, a work culture oriented toward achieving targets without regard for the quality of credit analysis has the potential to create a work climate that is permissive of irregularities. This study recommends strengthening a culture of integrity through the establishment of a firm code of ethics, technology-based supervision (such as an AI-based fraud detection system), and regular training on a healthy financial lifestyle and risk management for RMs.

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi

Identitas Jurnal

Deskripsi

Article indexed DOI

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi

Artikel PerTahun

Artikel PerVolume

Sitasi Per Tahun

links

Tentang