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"The Psychology of Fraud, Persuasion and Scam Techniques provides an in-depth explanation of not only why we fall for scams and how fraudsters use technology and other techniques to manipulate others, but also why fraud prevention advice is not always effective.Starting with how fraud victimisation is perceived by society and why fraud is underreported, the book explores the different types of fraud and the human and demographic factors that make us vulnerable. It explains how fraud has become increasingly sophisticated and how fraudsters use communication, deception and theories of rationality, cognition and judgmental heuristics, as well as specific persuasion and scam techniques, to encourage compliance. Covering frauds including romance scams and phishing attacks such as advance fee frauds and so-called miracle cures, the book explores ways we can learn to spot scams and persuasive communication, with checklists and advice for reflection and protection.Featuring a set of practical guidelines to reduce fraud vulnerability, advice on how to effectively report fraud and educative case studies and examples, this easy-to-read, instructive book is essential reading for fraud prevention specialists, fraud victims and academics and students interested in the psychology of fraud."

"Kondisi pandemi mengakibatkan perubahan dalam kehidupan masyarakat, termasuk dalam aspek pendidikan. Kegiatan belajar mengajar yang secara normal dilakukan secara tatap muka harus berubah menjadi pembelajaran jarak jauh sehingga meningkatkan permasalahan berkaitan dengan ketidakjujuran akademik. Skripsi ini bertujuan untuk menganalisis pengaruh fraud diamond yaitu incentive, opportunity, rationalization, dan capability terhadap kecenderungan perilaku fraud akademik berupa penggunaan solusi manual dari situs web untuk mengerjakan kuis atau ujian dalam pembelajaran jarak jauh pada mahasiswa akuntansi. Selain itu dalam skripsi ini juga menganalisis pengaruh academic integrity culture sebagai variabel moderasi terhadap hubungan antara fraud diamond dan kecenderungan perilaku fraud akademik. Penelitian ini dikhususkan terhadap mahasiswa akuntansi pada Fakultas Ekonomi dan Bisnis Universitas Indonesia. Dalam penelitian ini, ditemukan bahwa incentive dan capability berpengaruh terhadap perilaku fraud akademik. Sementara itu, opportunity, rationalization tidak berpengaruh secara signifikan terhadap perilaku fraud akademik. Hasil dari penelitian ini juga membuktikan bahwa academic integrity culture tidak mempengaruhi hubungan antara fraud diamond dan kecenderungan perilaku fraud akademik.

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The pandemic has resulted in changes in practices, likewise in education. Learning activities that are normally in class should be transformed into online learning, thereby increasing problems related to academic dishonesty. This study aims to analyze the effect of fraud diamonds, incentives, opportunities, rationalization, and capability on academic fraud behavior in the form of using manual solutions from websites for quizzes or exams in online class in accounting students. In addition, this study also analyzes the influence of academic integrity culture as a moderation variable on the relationship between fraud diamond and academic fraud behavior. This study is conducted specifically on accounting students at the Faculty of Economics and Business, University Indonesia. In this study, I find that incentives and capability affect academic fraud behavior. Meanwhile, opportunity and rationalization do not have a significant effect on academic fraud behavior. The results of this study also prove that academic integrity culture does not affect the relationship between fraud diamond and academic fraud behavior."

"Penelitian ini menggunakan sebanyak 53 sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada rentang waktu tahun 2008 sampai 2010. Fraud merupakan perbuatan dalam memanipulasi informasi pada laporan keuangan dimana perusahaan yang sedang dalam kondisis keuangan yang sulit dapat terlihat baik. Tenure yang lama antara auditor dengan klien dapat saja menekan faktor yang dapat menyebabkan fraud, karena semakin lama hubungan justru dapat meningkatkan kualitas audit. Namun, dari hasil penelitian ini kedua faktor tersebut tidak berpengaruh signifikan. Hal tersebut diduga karena model MSCORE Beneish yang digunakan adalah untuk memprediksi fraud pada laporan keuangan, sedangkan di Indonesia fraud yang terjadi lebih banyak berupa pencurian aset dan korupsi. Kemudian perusahaan telah menerapkan pengendalian internal yang baik sehingga dapat mencegah fraud.

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This research is to examine the impact of Audit Firm tenure and the prediction of bankruptcy with the possibility of fraud in the manufacture’s financial reports using the Beneish MSCORE model. The research has 53 sampels of manufacture companies which listed in Indonesian Stock Exchange from 2008 until 2010. Fraud is a act to manipulating the information in financial reports whereas if the companies is in the bad financial condition, but they looks good. The long tenure between the auditor and their clients may preventing the factor of causing fraud, because the long relationship can improve the quality of audit. But, from the results of this research both of the factors don’t have a signifikan elationship. It may expected because the Beneish MSCORE Model is to predict the possibility of fraud in financial report, but the fraud in Indonesia is more occure as misappropriation of assets and corruptions. Then the companies have implemented a good internal control, so it can prevent the fraud."

"Kecurangan yang menurut istilah asuransi disebut fraud telah tcrbukti berperan menimbulkan incfisicnsi pelayanan kesehatan di USA sebesar 10% dari total belanja kesehatan. Di Indonesia sulit mendapatkan angka pastinya karena terbatasnya penelitian tentang Baud. Untuk mendapatkan gambaran risiko fraud, dilakukan penelitian pada klaim pembedahan PT .Jamsostek (Persero) kantor cabang Bekasi periode Oktober 2006-Maret 2007. Kriteria fraud ditctapkan berdasarkan kesesuaian informasi di dokumen tagihan dan dokumen pendukung ain sena keterangan pasien. Sampel yang digunakan adalah total sampel dan terdapat 177 kasus dengan berbagai jenis pembeclahan. Diteliti berbagai faktor yang mempengaruhi terjadinya fraud. Diperoleh hasil risiko iiaud klaim pcmbedahan di P'I`.Iamsostek (Persero) kacab Bekasi sangat tinggi, terbanyak ketidaksesuai tagihan biaya dan tarif tindakan, sclanjumya ketidaksesuaian diagnosis. Faktdr-faktor yang mempengaruhi fi-and diantaranya dokter bedah, rumah sakit, jenis spesialisasi, sifat dan klasiiikasi pembedahan Serta kualitas veriiikator klaim PT. Jamsostek (pcrsero). Diperlukan kcsadaran bersama untuk mengataslnya yaitu oleh organisasi profesi dokter untuk membina mom dan etika dokter, rumah sakit dengan pembenahan sistem dan rnanajemen serta asuransi dengan peninglmtan kompetensi verifikator klaim.

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Fraud claim is one cause ofinefticieny in health expenditure. In USA is reported 10% of health expenditure contain suspected fraudulent cost. Data for Indonesia is rare because study for health cost Baud in Indonesia is very limited. To get figure and risk on fiaud in health cost or expenditure in Indonesia, a study has been run with sample of hospital surgery claim at PT. J amsostek (persero) Bekasi branch office. Criteris for fraud suspected is inappropriate infomation that given' by hospital and seen at claim document or patient information. There are 177 cases that got surgery at 3 hospital in Bekasi on October 2006- March 2007. All of cases are non maternity surgery. Result of this study are; risk for liaud claim in PT Jamsostek (persero) Bekasi Branch office is 73,4% of total claim. Factors that related to ti-aud are type of surgeon specialist, classification of surgery in term oftariffclassitication, urgency of surgery, and quality of verification person in Jamsostek. This study give infomation that fraud is potentially could make expenditure for health always increase constantly, because one of the cause is fraud. Fraud is related with moral and ethic of people, and doctors have obligation to avoid cheat patient or other party that responsible for claim payment. Doctors, hospital management and insurance company should work together to reduce risk of fraud and colaborate to make cally warning system to minimize impact of iiaud claim to health expenditure and quality of service. Awareness of people should be built to make every party in health service could avoid tiaud claim."

"Maraknya digitalisasi penjualan tiket dan penggunaan media sosial yang luas menjadikan penipuan tiket konser secara daring sebagai isu yang tak kunjung selesai. Prevalensi kasus tersebut malah semakin meningkat dengan adanya tren pelaksanaan konser musik di Indonesia. Didasari oleh pendekatan kualitatif, studi ini mengeksplorasi pengalaman viktimisasi yang dilalui oleh para pengguna media sosial ketika mereka melalui penipuan tiket konser. Dengan melakukan wawancara dengan sepuluh pengguna media sosial yang merupakan korban dari penipuan tiket konser, temuan dari penelitian ini menunjukkan adanya perbedaan pengalaman dan dampak viktimisasi antara korban. Di atas itu, hasil dari wawancara yang dilakukan dengan Kominfo dan Polda Metro Jaya menemukan bahwa sudah terdapat beberapa langkah pencegahan yang dilakukan oleh negara. Namun, pernyataan dari para subjek penelitian menunjukkan bahwa implementasi dari segala upaya tersebut masih menghadapi berbagai hambatan.

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The digitalization of ticket sales and the widespread use of social media have made online concert ticket fraud a persistent issue. The prevalence of these cases has increased with the rising trend of music concerts in Indonesia. Based on a qualitative approach, this study explores the experiences of victimization experienced by social media users when they go through concert ticket fraud. By conducting interviews with ten social media users who were victims of concert ticket fraud, the findings of this research show that there are differences in the experiences and impacts of victimization between victims. On top of that, the results of interviews conducted with Kominfo and Polda Metro Jaya found that there had been several preventive steps taken by the state. However, statements from research subjects show that the implementation of all these efforts still faces various obstacles."

"Fraud has become a challenging phenomena affecting economies worldwide. Anti-fraud measures are an integral part of today's management practices and have found their way into business education. Yet in developing countries these topics have long been neglected and only limited research has been conducted in this area. This book fills an essential gap by analyzing the impact of fraud on developing economies, describing successful anti-fraud methods and featuring cases that exemplify the measures described. "

"ABSTRAKPenelitian ini bertujuan untuk mengetahui faktor-faktor resiko fraud mana saja yang menurut para pegawai perusahaan memiliki kekuatan terbesar dalam mempengaruhi seseorang untuk melakukan tindakan fraud serta menggali pendapat terkait pencegahan timbulnya fraud di dalam perusahaan. Faktor-faktor resiko fraud dalam penelitian ini didasari oleh konsep fraud triangle yang dikembangkan oleh Donald Cressey, serta contoh-contoh situasi yang tertulis di dalam SAS No. 99. Sampel dari penelitian ini ialah sejumlah pegawai perusahaan yang dipilih dengan metode convenience sampling. Hasil dari penelitian menunjukkan bahwa ketiga faktor tidak memiliki signifikansi yang cukup tinggi untuk mempengaruhi pegawai melakukan fraud, namun jika dibandingkan antar faktor, faktor tekanan dianggap memiliki pengaruh paling besar diantara faktor lainnya. Terkait usaha pencegahan fraud, pegawai menganggap bahwa seluruh alat pencegahan sangat penting untuk dilaksanakan, terutama pembagian tugas segregation of duties yang baik dan jelas.

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ABSTRACTThe purpose of this research is to find out about which fraud risk factors that can potentially influence employees to commit fraud, as well as to obtain several opinions regarding fraud prevention in an entity. The fraud risk factors in this research are based on Donald Cressey rsquo s fraud triangle concept and the examples provided in SAS No. 99. The sample consists of company employees which are selected by the method of convenience sampling. The result shows that all of the three factors have no high significancy in influencing employees to commit fraud. Yet, compared to other factors, the pressure factor is believed to have the highest influence for the employees to commit fraud. As for the fraud prevention, employees reckoned that all of the provided fraud prevention tools are important, especially the goodness and incisiveness of segregation of duties."

"Penelitian ini bertujuan untuk menguji pengaruh fraud triangle yaitu pressure, opportunity dan rationalization terhadap kemungkinan terjadinya fraud pada laporan keuangan. Penelitian ini berdasarkan penelitian yang dilakukan oleh Skousen (2004). Sampel penelitian terdiri dari 16 perusahaan yang melakukan fraud pada laporan keuangan dan 16 perusahaan yang tidak melakukan fraud pada laporan keuangan selama kurun waktu 2000-2012. Penelitian ini menggunakan metode binary logistic. Hasil penelitian menunjukkan bahwa variabel financial target dengan proksi ROA (pressure), organizational structure dengan proksi CEOTURN (opportunity) dan rationalization dengan proksi TATA (rationalization) berpengaruh signifikan terhadap kemungkinan terjadinya fraud pada laporan keuangan.

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The purpose of this research is to examine the influence the fraud triangle which is pressure, opportunity, and rationalization in the probability of financial statement fraud. This study is based on a research by Skousen (2004). The sample of this research consists of 16 companies which were committed in financial statement fraud and 16 companies which not committed in financial statement fraud during 2000-2012. This research using binary logistic as a method. The result of this research shows that variable financial target using ROA as proxy (pressure), organizational structure using CEOTURN as proxy (opportunity) and rationalization using TATA as proxy (rationalization) which significantly in detect the probability of financial statement fraud."