Form Of Fraud Research Articles

Research on the Criminal Law Response to Telecom Fraud in the Digital Society

With the rapid development of the digital society, telecom fraud has increasingly exhibited characteristics of intelligence, cross-border operations, and concealment, posing serious threats to both the economy and individual interests. However, the current criminal law has many deficiencies in addressing such crimes, making it difficult to effectively curb their spread. This paper analyzes the current state and characteristics of telecom fraud and explores the shortcomings of criminal law in responding to these new forms of fraud in the digital society. It proposes measures such as enhancing the adaptability of the law, improving sentencing standards, and strengthening cross-border judicial cooperation. Furthermore, the paper emphasizes the importance of a coordinated response between technological means and the law, recommending the use of big data and artificial intelligence to improve the investigation and prevention of telecom fraud. The study suggests that only through the deep integration of legal frameworks and technology can the increasingly complex issue of telecom fraud in the digital society be effectively addressed.

POTENTIAL VULNERABILITY TO CORRUPTION IN GOVERNMENT PROCUREMENT: PROSPECTS FOR FAIR COMPETITION

Embezzlement in the procurement of goods and services is the largest category of corruption cases handled by the KPK. In general, the form of fraud in the procurement of goods and/or services is the practice of direct appointment and the manipulation of the self-estimated price (HPS). The purpose of this research article is to analyse the potential susceptibility to corruption in tenders for the procurement of government goods and services that are not in accordance with the principles of fair business competition, and the efforts to prevent the potential susceptibility to corruption in tenders for the procurement of government goods and services that are in accordance with the principles of fair business competition. The method used is normative legal research. The results of the study indicate that the collusion between business actors and public officials in the tendering process begins during the budget planning and tendering process. The government's efforts to reduce the potential for corruption in the procurement of public goods and services by changing the organisational structure of procurement and tenders are being carried out through e-purchasing and expanding the object of refutation of auctions and tenders carried out by taking into account the principles of fair business competition, namely in a transparent, non-discriminatory manner and without barriers to entry

Palm as Decentralized Identifiers: Mitigate scrounging of platform economy

AbstractThis study investigates a novel challenge within the digital economy: scrounging, which entails the exploitation of false identities to capitalize on benefits offered by digital platforms, such as sales promotions and new user incentives. As a form of fraud, scrounging can substantially affect platform efficiency and has emerged as a critical issue in the contemporary digital economy and Web 3.0 sector. This underscores the necessity to model scrounging behavior and implement strategies to mitigate it. In this study, we develop a model that characterizes scrounging behavior in digital platform promotions and provides a theoretical explanation. We also introduce Palm as Decentralized Identifiers (DIDs), offering Proof‐of‐Human (PoH) to reduce fake identity prevalence. Unlike traditional blockchain technology, Palm as Decentralized Identifiers (DIDs) utilizes the Human Chain approach, ensuring equitable treatment of all users within the system. We demonstrate the effectiveness of our system in mitigating scrounging and explore its prospective applications in tackling real‐world challenges in the digital and Web 3.0 economies.

Penerapan Prosedur Vouching dan Konfirmasi Dalam Audit Investigatif Atas Akun Beban Gaji (Studi Kasus Pada PT X)

Investigative audit can be interpreted as a process carried out by an independent party to prove the presence or absence of fraud. Seeing these conditions, the investigative auditor must carry out audit procedures effectively and efficiently in order to obtain conclusions regarding how fraud can occur. It is undeniable that various forms of fraud can occur in every company, one of which is fraud in the employee payroll system. Furthermore, PT X is a manufacturing company and one of the clients of KAP Y which requires investigative audit services to detect fraud in the payment of salaries for casual employees. The purpose of this research is to analyze the application of vouching and confirmation procedures in the investigative audit process of the salary expense account at PT X. The writing of this article uses a qualitative approach based on case studies. Secondary data for this research was obtained through interviews and documentation. Data analysis was carried out by preparing questions and recording the results of interviews for further analysis. The author also organizes the information obtained to get a conclusion. The results of this study prove that vouching and confirmation procedures are able to detect fraud in the investigative audit process. In this case, it has been found that there is a difference between the amount of funds spent by the company for salary payments and the amount of funds received by daily casual employees.

Банковская паника в условиях цифровой трансформации общества: особенности возникновения и меры предотвращения

This article delves into the specifics of bank run emergence amidst society’s digital transformation, highlighting features such as rapid information transmission, increasing vulnerability risks of financial systems to new forms of fraud and cyber threats, utilization of artificial intelligence, and investments in payment systems and cryptocurrency. The banking system, as the main instrument of financial activity, is exposed to transformational changes, which necessitates its constant adaptation to new operating conditions, including to prevent uncontrolled panic reactions on the part of depositors, the consequences of which any financial organizations may face. The author proposes a few measures aimed at preventing or mitigating the consequences of bank runs in the financial sector, encompassing both urgent steps in the field of cybersecurity and risk management, as well as regulatory actions by the state and financial organizations. In general, the successful prevention of bank runs requires an integrated approach that includes information, technical and financial measures, as well as the development of an economic education system and an increase in financial literacy.

Research on the Operation Mechanism and Coping Strategies of Social Networks in the Ponzi Scheme

Social network marketing is one of the most mainstream scams today. This kind of fraud deceives many investors, generates negative effects on society, and decreases people’s trust and confidence in the investment. That is the main reason for and importance of tracing the origin of this kind of scam and talking about the Ponzi Scheme. The Ponzi Scheme is a fraud that happened a century ago, and the core method was to promise investors a high-interest rate in a short period of time and use the money of new payers’ money to afford the interests of previous investors. The mechanism sounds simple and not rigorous; however, this fraud received a successful consequence and became the origin of today’s form of fraud. This form of fraud with high profits is still very popular based on the nature of people’s greed. This passage aims to introduce the relationship between social networks and the conducting of the Ponzi scheme. Also, a discussion about how people reveal and prevent the traps of that kind of fraud is included. This study shows that the model of social networks in the Ponzi Scheme is a star network, and there is a hierarchy in this model. Also, the passage concludes with suggestions for the government, firms, and individuals.

Intelligent Video Surveillance System for Bank

With the increasing sophistication of financial crimes and the growing demand for secure banking services, the implementation of advanced security measures has become imperative for banks worldwide. Facial recognition technology emerges as a promising solution to enhance security and streamline authorization verification processes. This paper explores the application of facial recognition technology in banks to determine the authorization status of individuals accessing accounts or conducting transactions. The primary objective of this research is to investigate the efficacy of facial recognition systems in accurately identifying and verifying the identity of individuals in banking environments. By leveraging biometric data, such as facial features, these systems aim to authenticate users with a high level of accuracy and reliability. Moreover, the integration of facial recognition technology enables banks to combat various forms of fraud, including identity theft, account takeover, and unauthorized access. This study will examine the technological aspects of facial recognition systems, including their underlying algorithms, data processing techniques, and integration capabilities with existing banking infrastructure. Additionally, it will analyze the security implications and privacy concerns associated with the deployment of facial recognition technology in banking operations. Furthermore, the research will explore the practical implementation of facial recognition systems in real-world banking scenarios, evaluating their effectiveness in enhancing security, reducing fraud, and improving customer experience. It will assess the potential challenges and limitations faced during deployment, such as system accuracy, scalability, and regulatory compliance

Data mining algorithm in the identification of accounting fraud by smart city information technology

The identification of accounting fraud is an important measure to safeguard the interests of stakeholders and ensure the long-term development of the company. The current traditional methods for identifying accounting fraud rely on manual review and judgment, lacking objectivity and accuracy. In order to improve the accuracy of accounting fraud identification, improve identification efficiency and objectivity, this article combines smart city information technology to conduct in-depth research on data mining algorithms for accounting fraud identification. This article first provides a brief overview of smart cities and information technology, then introduces the basic theory of accounting fraud identification, and finally implements accounting fraud identification through k-means clustering mining algorithm. The data is divided into k clusters, and abnormal clusters are identified by checking the characteristics and attributes of each cluster. Compared with traditional rule-based and pattern based methods, this approach can more flexibly adapt to different types and forms of fraud, and can discover unknown patterns of fraud. In the experiment, this article used electronic data collection, analysis, and retrieval systems on the websites of the Shanghai Stock Exchange and Shenzhen Stock Exchange to collect 641 annual reports and financial characteristics from 62 listed companies that engaged in financial statement fraud and 84 companies that were not reported to have financial statement fraud from 2012 to 2021 as test samples. The results were tested and analyzed from several aspects, including the number of misjudgments, misjudgment rate, and ROC curve. The final test results show that compared to traditional accounting fraud identification methods, the comprehensive misjudgment rate of data mining algorithms based on smart cities has decreased by 3 %. The conclusion indicates that data mining algorithms used in smart city information technology to identify accounting fraud can help improve the accuracy of accounting fraud, improve audit objectivity and effectiveness.

Moderasi Komite Audit Sebagai Peredam Kecurangan Pelaporan Keuangan

Financial statement manipulation is a form of fraud that can lead to losses in a company's performance. This study aims to assess the influence of factors in detecting fraudulent corporate financial statements. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. The dependent variable used in this study is fraudulent financial reporting. The independent variables include pressure (comprising financial targets, financial stability, and external pressure), opportunity (comprising ineffective supervision and industry nature), rationalization (comprising auditor turnover and rationalization), competence (measured by director turnover), and arrogance (measured by the frequency of CEO photo appearances). Additionally, the Audit Committee is used as a moderating variable. The test results indicate that financial targets have a significant negative impact on fraudulent financial reporting, while financial stability has a significant positive influence. However, external pressure, ineffective supervision, industry nature, auditor turnover, rationalization, director turnover, and the frequency of CEO photo appearances do not significantly affect fraudulent financial reporting. The implications of this research highlight the importance for companies to carefully monitor and manage their financial targets to avoid fraudulent practices in financial reporting. Furthermore, the role of the Audit Committee in overseeing financial statements needs to be strengthened to mitigate the risk of fraud. The research methodology employed in this study involves panel data regression analysis to examine the influence of the mentioned variables on fraudulent financial reporting.

Pengaruh Karakteristik Komite Audit terhadap Kecurangan Pelaporan Keuangan (Studi Empiris Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022)

The evolution of economic conditions provides many opportunities for corporate fraud. One form of fraud that often occurs on an international scale and in Indonesia is fraudulent financial reporting in manufacturing companies in the food and beverage sub sector. This research aims to determine empirically the influence of independent audit committees, financial expertise and frequency of audit committee meetings on fraudulent financial reporting in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange. The type of research used is quantitative research. The research sample used was a purposive sampling method, where the sample was determined based on certain criteria, totaling 23 companies. The type of data used in this research is secondary data. The data source used is the annual report of each company published on the website www.idx.co.id. The research results show that the independent audit committee has no significant effect on fraudulent financial reporting, while financial expertise and the frequency/number of audit committee meetings partially have a significant effect on fraudulent financial reporting.

Intrusion detection based on phishing detection with machine learning

Machine learning technique which uses artificial neural networks to learn representations. Phishing is a form of fraud in which the attacker tries to learn credential information from the websites. Web phishing is to steal sensitive information such as usernames, passwords and credit card details by way of impersonating a authorized entity. The Hybrid Ensemble Feature Selection is a new feature selection method for machine learning-based phishing detection systems (HEFS). The first step of HEFS involves using a novel Cumulative Distribution Function gradient (CDF-g) algorithm to generate primary feature subsets, which are then fed into a data perturbation ensemble to generate secondary feature subsets. We present the results of our approach and compare them to a few previous studies, with the paper focusing primarily on phishing urls for detecting the unauthorised one by using phishing detection method.

MITIGATING TOURISM FRAUD IN NORTHERN AND CENTRAL LUZON: UNDERSTANDING FACTORS AFFECTING DOMESTIC TOURISTS AND ENHANCING TRUST IN DESTINATION EXPERIENCES

Tourism, as a pivotal industry globally, plays a vital role in economic development and cultural exchange. Northern and Central Luzon in the Philippines are prime destinations, offering diverse attractions to both international and domestic tourists. How the rapid growth of tourism in these regions brings forth challenges, most notably the risk of fraud, which can severely impact tourists experiences and trust in the destination. This research examines the factors that influence the susceptibility of domestic tourists to fraud in Northern and Central Luzon and its ramifications for the tourism industry. Utilizing a descriptive survey approach and questionnaires, the researchers collect data on various dimensions, including the socio-demographic profile of domestic tourists, their awareness of fraud, impulsiveness, trust tendencies, social support, and self-control. Our initial findings reveal that domestic tourists are equally vulnerable to various forms of fraud when exploring these enticing destinations. Importantly, the level of victimization experienced by tourists significantly affects their trust in tourism destinations, with implications for the local economy. Our research also indicates that domestic tourists possess awareness of fraud risks and knowledge of its forms, though this awareness does not necessarily translate into resistance against fraudulent activities. This study underscores the urgency of addressing fraud in Northern and Central Luzons tourism industry, highlighting its potential impact on the regions reputation and economic prosperity. While domestic tourists are cognizant of fraud risks, further investigation is needed to comprehend the underlying factors contributing to their vulnerability and to develop strategies for enhancing social support and self-control as protective measures, ultimately fostering a safer and more trusted tourism experience in this vibrant and culturally rich region. KEYWORDS: Tourism, Northern and Central Luzon, Fraud susceptibility, Trust in tourism, Domestic tourists, Socio-demographic profile

지능정보사회에서 사회보장 영역의 정보화와 기본권 보호

In the field of social security, the transition to the ‘Digital Welfare States’ is accelerating as we detect fraud, and discover welfare blind spots using intelligent information technology. However, this can increase concerns about privacy protection and the advent of a surveillance society, and fixation of prejudice. The balance between innovation using new technologies and protection of fundamental rights is raised as an important task. In relation to these issues, this paper analyzes the Hague District Court’s case on the System Risk Indication (SyRI) to examine the impact of informatization in the social security area on the guarantee of basic rights and the implications to South Korea related to the direction of normative response to it.
 SyRI is a legal instrument used by the Dutch government to detect various forms of fraud, including social benefits, allowances, and taxes fraud. The court has ruled that the legislation regulating the use of SyRI does not comply with Article 8 of the European Convention on Human Rights (ECHR), which protects the right to respect for private and family life, home and correspondence. The court has decided that the legislation does not strike a fair balance, as required under the ECHR, which would warrant a sufficiently justified violation of private life. In that respect, the application of SyRI is insufficiently transparent and verifiable.
 The SyRI case has an important meaning for many countries pursuing a digital welfare state in that it warned of such dangers regarding the digitalization of welfare, which has been promoted with only the convenience and efficiency of social security administration. Even if it is need to use intelligent information technology for a legitimate purpose, it can cause various risks and side effects, so we must first establish a legal basis through sufficient social discussion and agreement. In addition, rather than obsessing over efficiency and administrative convenience, it is necessary to think about fundamental measures to solve the problems of fraud and blind spots in the social security field, and focus on using technology for this purpose. Also, the legislation should accommodate enhanced transparency regarding risk models and algorithms, provision of information to the data subjects, objective evaluation procedures for the need for data processing and the adequacy of the process, and data protection impact assessment. Through this, it will be possible to prevent damage to constitutional values such as human autonomy, the right to self-determination of personal information, the privacy or the right to respect for private life, and equality, and to minimize restrictions on fundamental rights.

Implementation of the Electronic Information and Transaction Law on the Culture of Online Buying and Selling Transactions in Protecting Consumers

Technological developments bring changes to human life, especially social and cultural aspects. Technological developments lead to discoveries. One of them is the ease of buying products that were originally done conventionally to become digital. However, technological developments have given rise to cybercrime, namely in the form of fraud in buying and selling transactions through electronic media. The method used is qualitative research, which aims to describe and analyze changes in behavior in the community related to buying and selling activities that were originally done conventionally to become digital. In online buying and selling transactions, its application requires protection in the UUPK and the ITE Law but in the ITE Law article 28 paragraph (1) when implemented the article makes various assumptions about who the legal subject found in the interpretation of differences of opinion which states that the subject must be a producer while the elements clearly state each person, this confuses the standard as to what constitutes a person as a consumer. In the application of the ITE Law, it is felt that it is still not absolute in fulfilling legal certainty because it does not have a broad meaning about who a consumer is so the phrase should be given a detailed explanation to create legal certainty against potential violations in online buying and selling transactions, of course, with the hope that this regulation can successfully answer public concerns. will guarantee and feel safe when shopping online.

PENGARUH KESESUAIAN KOMPENSASI DAN MORALITAS PADA KECENDERUNGAN KECURANGAN DI LPD SE-KECAMATAN NUSA PENIDA

Fraud is a form of fraud that is carried out intentionally and can harm certain parties and provide personal benefits to the perpetrators of the fraud. One form of fraud can be acts of corruption and misuse of assets. This research was conducted to examine the effect of suitability of compensation and morality on fraud tendencies in LPDs throughout the Nusa Penida sub-district. This research was conducted at Nusa Penida District LPDs, totaling 42 LPDs using a survey method with a questionnaire. The number of samples in this study were 168 respondents. The sample in this study was determined by purposive sampling technique. The criteria that can be used as samples are respondents who have positions as panureksa, pamucuk, panyarikan and patengen. Multiple linear regression was used in the data analysis. The results of the analysis prove that the suitability of compensation and morality has a negative effect on the tendency of LPD fraud. The implication of this research is that the existence of a compensation system and a high level of morality will prevent fraud in the LPD. The results of this study support the fraud triangle theory and the theory of moral development.

Declare yourself to be possessing a Criminal Act Because You Have Magical Powers as Meant in Article 252 of Law No. 1 of 2023 concerning Criminal Code

The meaning of the criminal policy of witchcraft is a formal offense. Witchcraft as a formal delict does not necessarily mean the death of someone who has been bewitched as a result, but the relationship between the witchcraft and the person who hired her. That relationship will be seen as a criminal act of conspiracy. Witchcraft offenses aim to prevent the emergence of new crimes in the form of fraud, extortion, or the emergence of victims as a result of people claiming to have supernatural powers. The delict of witchcraft is also intended to prevent the practice of taking the law into their own hands by members of the public against someone who claims to have supernatural powers and is capable of committing acts that can cause suffering to other people. Efforts to criminalize acts of witchcraft aim to increase the sense of security and justice for the community in relation to realizing the ideals of the nation as part of national development, so that it requires law enforcement and a legal culture. In this case, the role of legal experts and all law enforcers in providing legal protection to the community is important.

INNOVATIVE ANALYTICAL AND STATISTICAL TECHNOLOGIES AS A TOOL FOR MONITORING AND COUNTERACTING CORRUPTION

The article focuses on exploring the directions for implementing innovative analytical-statistical technologies as a tool for monitoring and detecting corruption in the state. To achieve this goal, the author clarifies the content of key concepts, defines the essence of innovative analytical-statistical technologies, and analyzes the applications of these technologies as elements of the state’s anti-corruption policy. It is determined that modern analytical-statistical technologies are integral to information technologies, which have emerged as a separate branch of production known as the information industry. Information technologies, including analytical-statistical ones, are realized through information systems, which combine technical tools (computers, communication devices and channels, peripherals, input/output devices, etc.) with software applications that facilitate the functioning of the technical components and analytical aspects, including the mathematical component (statistics). The use of analytical-statistical technologies as a tool to counter corruption at the state level is driven by the specificity of the corruption identification process. The application of relevant technologies is possible when perceiving corruption as a form of fraud. Therefore, the search for corruption in modern society requires a comprehensive approach, utilizing mathematical, analytical, and psychophysical research methods. This approach enables not only the identification but also the prediction of probable instances of abuse. Five directions for implementing innovative analytical-statistical technologies in anti-corruption activities are identified: 1) automation of data collection and processing; 2) automation of communication and office processes; 3) automation of direct management processes; 4) automation of decision-making processes and development; 5) development of expert systems. It is noted that analytical-statistical technologies find the most implementation in four of the identified directions: data collection/processing, direct management, decision support, and expert support.

Digital Forensic Analysis of WhatsApp Business Applications on Android-Based Smartphones Using NIST

WhatsApp Business is an Android application that can be downloaded on Playstore to serve small business owners. This provides an opportunity for criminals to take advantage of the app’s features. These crimes can take the form of fraud, misdirection, and misuse of applications, so digital forensics is necessary because there has never been any research that has done this. This study aims to obtain digital evidence and is carried out on Android smartphones with the WhatsApp Business application installed with four scenarios tested. This study uses the NIST SP 800-101 Rev 1 guidelines with four stages: preservation, acquisition, inspection & analysis, and reporting. The forensic method used is static forensics using the MOBILedit forensic express forensic tools and SysTools SQLite Viewer. The results of this study in scenario 1, by not deleting, get a 100% percentage. Then, scenario 2, namely direct write-off, gets a percentage of 71%. Furthermore, scenario 3, namely uninstalling the application, does not get digital evidence, and scenario 4, namely deleting data through the application manager, also does not get any evidence. The contribution of this research is expected to be a reference in uncovering cases in the WhatsApp Business application with digital forensics.

The Function of Folklore Concepts in the Novels of S. Raev «Zhanzhaza» and T. Nurmaganbetov «Death of Angels»

The article examines the features of the use of folklore motifs and images that served as an artistic method in depicting the manifestations of post-collonization in Kazakh-Kyrgyz literature written in the period after independence. Scientific evidence of the negative impact of colonization by Russia on the culture and political and social status, traditions, religious customs of the peoples of Central Asia was presented, a study was conducted in the literary aspect. It was found that the writers used such motives as a curse, a crow, a snake, a ghost, a witch, retribution, snake fascination, resistance to God, the search for Holy Land, mourning for a sacred tree, in search of solutions to pressing problems of society, in order to idealize the protagonist. A comparative typological analysis of the meaning and allegorical character of the symbolism of the snake in the novels of the Kyrgyz writer Sultan Raev «Zhanzhaza» and the Kazakh writer Tynymbai Nurmaganbetov «Death of Angels» was also carried out. The work «Zhanzhaza» analyzes as some elements of spiritual censorship prohibiting humanity, the ban on reading the Bible to patients in a psychiatric hospital, godlessness expressed under the images of Lear and Alexander the Great, the activity of the plots of the cult of personality, in the work «Death of Angels» the personal intention and creative skill of the author, revealing the appearance of modernity in the form of fraud, are analyzed, deception, the troubles of society, going through a crisis, female inequality.

Analysis of Management of Traditional Market Retribution in Increasing Paddy in Pare Village - Pare District, Kediri Regency

Retribution is a source of Regional Original Income (PAD) which has a significant contribution to regional development if the source of income can be managed properly. In the context of implementing good management, one of the efforts that can be made is to implement records that support and are in accordance with the applicable rules in good and appropriate regulations so that all forms of fraud and fraud in the collection and management can be anticipated beforehand. This study aims to determine the management of traditional market fees in increasing local revenue. The research method used is qualitative with a descriptive approach. From the results of research conducted for collection and management procedures are in accordance with the regulations in force in the local government. To increase income, researchers suggest socializing the purpose of collecting and using e-levies.