Company Culture As An Alternative Solution To Prevent Fraud In Workplace
DOI:
https://doi.org/10.35586/velrev.v2i1.523Abstract
The company is one of the supporting factors for national economic and development, contributors to foreign exchange and taxes to the state and provides jobs and workplaces needed by many people to fulfill their daily needs, so that their presence in daily life cannot be ignored and has become a necessity which is non-negotiable. Along with the development of the corporation which is increasing its operational activities, opportunities arise to conduct unethical behavior carried out by some employees to obtain additional benefits illegally by utilizing their position and experience in the workplace (called The Trust Violator Officer). Many attempts were made to prevent and overcome fraudulent behavior, but the authors offer one more solution to prevent behavior fraud in the workplace, which focuses more on the root problem of the emergence of fraud behavior, namely by fixing the character of new employees by early instilling the company's noble culture that contains universal good norms, in which a commitment is also made to take actions based on business ethics and work ethics. With the development of this anti-fraud commitment early on when new employees are accepted and start work, it is hoped that it will cut the fraud learning chain which traditionally flows from senior to junior fraudsters.Downloads
References
Books:
Atmasasmita, R. (2014). Hukum Kejahatan Bisnis, Teori dan Praktik di Era Globalisasi. Jakarta : Prenadamedia Group.
Garner, B.A. (2004). Black’s Law Dictionary, Eight Edition. Dallas: Thomson West.
Lilly, J.R., Francis, T.C., & Richard, A.B. (2015). Teori Kriminologi, konteks & konsekuensi Edisi kelima. Jakarta : Prenadamedia Group.
Pusat Bahasa Departemen Pendidikan Nasional. (2003). Kamus Besar Bahasa Indonesia Edisi Ketiga. Jakarta: Balai Pustaka.
Rahardjo, S. (2009). Hukum dan Perilaku, Hidup Baik adalah Dasar Hukum yang Baik. Jakarta : PT. Kompas Media Nusantara.
Soekanto, S. (2007). Faktor-faktor Yang Mempengaruhi Penegakan Hukum. Jakarta: PT RajaGrafindo Persada.
Tjitra, H., Panggabean, H., & Murniati, J. (2013). Pemimpin dan Perubahan, Langgam Terobosan Profesional Bisnis Indonesia. Jakarta : PT. Elex Media Komputindo.
Thesis, Dissertation and Unpublished Data / Sources:
Kennedy, P.S.J. & Siregar, S.L. (2017). Makalah Para pelaku Fraud di Indonesia Menurut Survei Fraud Indonesia pada Buletin Ekonomi FEUKI ISSN-14103842 Vol. 21 No. 2 September 2017. Retrieved November 19, 2018 from http://ejournal.uki.ac.id/index. php/beuki/article/view
Website Material:
ACFE. (2018). Report to the Nations, 2018 Global Study on Occupational Fraud and Abuse, Asia – Pasific Edition. Retrieved November 18, 2018 from https://www.acfe.com/ uploadedFiles.
ACFE Indonesia Chapter. (2016). Survey Fraud Indonesia. Retrieved November 18, 2018 from https://acfe-indonesia.or.id/survei-fraud-indonesia.
Brumell Group. (2015). The Fraud Triangle : A Framework for Spotting High-Risk Fraud Situations. Retrieved November 18, 2018 from http://www.Brumellgroup.Com/News/ The-Fraud-Triangle-Theory.
English Language & Usage. (2018). What is the general name for someone who does fraud. Retrieved November 18, 2018 from https://english. stackexchange.com/question.
Nugroho, E.U. (2012). Teori-teori Kriminologi. Retrieved November 20, 2018 from https://coretansimaih.blogspot.com.
PT. Astra International Tbk. (2015). Code of Conduct. Retrieved November 18, 2018 from https://www.astra.co.id.
_______. (2018). Filosofi, Visi dan Misi. November 20, 2018 from https://www.astra.co.id/About-Astra/Philosophy-Vision-Mission.
Sarjana.com. (2018). Pengertian Budaya Perusahaan Definisi Menurut Para Ahli. Retrieved November 18, 2018 from http://www. sarjanaku.com.
Regulation:
Republik Indonesia. Law Number 40 Year 2007 Regarding Limitated Company.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Veteran Law Review Journal
Veteran Law Review is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
1. License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-ShareAlike 4.0 International License.
2. Author(s)' Warranties
The author warrants that the article is original, written by the stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author, and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User/Public Rights
VELREV's spirit is to disseminate articles published are as free as possible. Under the Creative Commons Attribution-ShareAlike 4.0 International License. VELREV permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and VELREV to distributing works in the journal and other media of publications.
4. Rights of Authors
Authors retain all their rights to the published works, such as (but not limited to) the following rights;
- Reproduce the work
- Prepare derivative works based upon the work
- Distribute copies of the work
- Perform the work publicly
- Display the work publicly
- Copyright and other proprietary rights relating to the article, such as patent rights,
- The right to self-archive the article,
- The right to enter into separate, additional contractual arrangements for the non-exclusive distribution of the article's published version (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal (Veteran Law Review).
5. Co-Authorship
If the article was jointly prepared by more than one author, any author submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. VELREV will not be held liable for anything that may arise due to the author's internal dispute. VELREV will only communicate with the corresponding author.
6. Royalties
Being an open accessed journal and disseminating articles for free under the Creative Commons license term mentioned, author(s) are aware that VELREV entitles the author(s) to no royalties or other fees.
7. Miscellaneous
VELREV will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. JOSI's editors may modify the article to a style of punctuation, spelling, capitalization, referencing, and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.