Company Culture As An Alternative Solution To Prevent Fraud In Workplace

handoyo prasetyo

Sari


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.

Teks Lengkap:

PDF (English)

Referensi


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Thesis, Dissertation and Unpublished Data / Sources: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.




DOI: http://dx.doi.org/10.35586/velrev.v2i1.523

Article Metrics

Sari view : 45 times
PDF (English) - 31 times

Refbacks

  • Saat ini tidak ada refbacks.