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Abstract

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Dalam konteks keamanan perusahaan, fraud menjadi ancaman serius yang dapat merugikan finansial dan merusak reputasi perusahaan. Penelitian ini bertujuan untuk mengembangkan metode dalam mendeteksi fraud/kecurangan melalui analisis profil external dan internal fraudsters. Penelitian ini menggunakan metode kualitatif dengan teknik studi pustaka sebagai teknik pengumpulan data. Sementara itu, data yang digunakan adalah data sekunder yang merupakan hasil survei PwC dan ACFE. Hasil dari penelitian ini menunjukkan bahwa mayoritas kasus fraud pada tahun 2011-2018 disebabkan oleh internal fraudsters. Namun, pada tahun 2020 dan 2022, external fraudsters mulai mendominasi akibat percepatan digitalisasi terkait pandemi COVID-19. Profil external fraudsters selama periode penelitian meliputi pelanggan, agen, pemasok, dan hacker. Sementara itu, sebagian besar internal fraudsters umumnya memiliki masa kerja lebih lama, kewenangan tinggi, berjenis kelamin laki-laki, berusia 31 hingga 50 tahun, dan memiliki tingkat pendidikan sarjana atau pascasarjana. Penelitian ini memberikan wawasan yang berharga untuk memahami profil dan tren kecurangan serta mengembangkan strategi pencegahan dalam menghadapi ancaman tersebut. Dengan kerjasama dan strategi pencegahan yang lebih baik, risiko kecurangan dapat dikurangi, menjaga reputasi dan keuangan perusahaan.


Kata Kunci: External Fraudsters, Fraud, Internal Fraudsters 


 


Abstract


In the context of corporate security, fraud is a serious threat that can cause financial losses and damage the company’s reputation. This research aims to develop a method to detect fraud through analyzing the profiles of external and internal fraudsters. This research uses qualitative methods with literature study techniques as data collection techniques. Meanwhile, the data used is secondary data which is the result of PwC and ACFE surveys. The results of this study show that the majority of fraud cases in 2011-2018 were caused by internal fraudsters. However, in 2020 and 2022, external fraudsters began to dominate due to the acceleration of digitization related to the COVID-19 pandemic. The profile of external fraudsters during this research period includes customers, agents, suppliers, and hackers. Meanwhile, most internal fraudsters generally have longer tenure, high authority, are male, 31 to 50 years old, and have an undergraduate or postgraduate education level. This research provides valuable insights to understand fraud profiles and trends and develop prevention strategies to counter these threats. With better cooperation and prevention strategies, the risk of fraud can be reduced, safeguarding the company's reputation and finances.


Keywords: External Fraudsters, Fraud, Internal Fraudsters

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Christian, N., Egnes, Meiviana, M., Sylvia, & Frederica, V. (2024). Mendeteksi Fraud Melalui Analisis Profil External dan Internal Fraudsters. Economics and Digital Business Review, 5(2), 917–934. https://doi.org/10.37531/ecotal.v5i2.1275
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