Fraud Cases Research Articles

Tinjauan Yuridis Pelepasan Terdakwa dari Segala Tuntutan Hukum Dalam Kasus Tindak Pidana Penipuan Menurut Perspedktif Hukum Positif dan Hukum Islam:


 Fraud is someone's act of deception, a series of lies, false names and false circumstances with the intention of benefiting oneself without rights, a series of lies is an arrangement of false sentences arranged in such a way that is a story of something that seems to be true. The problem raised in this study is a case of criminal fraud which was processed before the court and then decided regardless of all lawsuits by the panel of judges. Based on this, the author raises issues related to how the provisions and basic considerations of the Medan District Court judge Number 1772/Pid.B/2021/PN.Mdn released the defendant from all lawsuits in the criminal case of fraud and the views of Islamic criminal law on criminal acts fraud crime. In this study the authors used normative legal research methods. The purpose of this study was to find out the provisions of positive law and Islamic criminal law against criminal acts of fraud, and the basis for the judges' considerations at the Medan District Court in case Number 1772/Pid.B/2021/PN.Mdn to release the defendant from all lawsuits in the criminal case fraud. In this case it can be concluded that the crime of fraud in positive criminal law and Islamic criminal law is an act that is forbidden to do (haram), the punishment for the crime of fraud is in the Criminal Code Article 378; Sanctions according to Islamic Criminal Law for criminal acts of fraud are subject to Ta'zir sanctions, and the basis for the judge's considerations in imposing an acquittal decision in this case is because it does not fulfill the elements of a criminal act of fraud.
 Keywords: Fraud; Islamic criminal law; Medan district court decision number 1772/Pid.B/2021/PN.Mdn.

The effect of morality and Machiavellianism on government fraud: The moderating role of education

The high number of fraud cases in governments has increasingly become a concern among academics and practitioners. Many approaches can be used to minimize fraud cases. However, the role of education in the influence of personality on fraud in the Indonesian government has not been considered. Thus, this study aims to analyze the influence of morality and Machiavellianism as personality factors leading to fraud. Education was tested as a moderating variable. This quantitative study involved a sample of Pekanbaru City government officials. To collect data, questionnaires were sent directly to the respondents. Through the purposive sampling technique, 251 samples were collected. A structural equation with partial least squares was used to test the hypotheses. The test results show that all the proposed hypotheses are accepted. Morality affects fraud with a p-value < 0.001, less than 0.05. Machiavellianism affects fraud with a p-value < 0.001. Education moderates the relationship between morality and fraud with a p-value of 0.048, less than 0.05. Moreover, education moderates the relationship between Machiavellianism and fraud with a p-value < 0.001, less than 0.05. In conclusion, this study contributes to shaping government officials’ behavior to prevent fraud. Character building and high education standards for officials must be integrated to reduce the risk of abuse in Indonesian government.

Research on Fraud Detection Method Based on Heterogeneous Graph Representation Learning

Detecting fraudulent users in social networks could reduce online fraud and telecommunication fraud cases, which is essential to protect the lives and properties of internet users and maintain social harmony and stability. We study how to detect fraudulent users by using heterogeneous graph representation learning and propose a heterogeneous graph representation learning algorithm to learn user node embeddings to reduce human intervention. The experimental results show promising results. This article investigates how to use better heterogeneous graph representation learning to detect fraudulent users in social networks and improve detection accuracy.

Innovative Analytical and Statistical Technology in Election Forensics

The article examines the crucial role of innovative analytical and statistical technology in electoral forensics, which are increasingly used for detecting and preventing electoral corruption and fraud. By analysing vast amounts of data and detecting anomalies, electoral forensic investigations can contribute to fair and transparent democratic processes. The research aims to explore the effectiveness of these technologies and their potential impact on improving the transparency and fairness of electoral processes, using a multi-method approach that includes analysing relevant documents, media coverage, public opinion, and recent fraud cases. The authors divide the implementation of innovative analytical and statistical technologies for combating election corruption into four groups. The first is the analysis of statistical data and research on corruption, including election processes, which can be called secondary data analysis. The second is the analysis of documentary data containing information on corrupt actions and offences, including election processes. The third is the development of mathematical methods and algorithms using cutting-edge technologies such as artificial intelligence and machine learning for detecting anomalies and hidden patterns. The fourth is experimental developments in information technologies as a means of ensuring proper governance and combating corruption. While the use of algorithms for detecting anomalies in electoral statistics data can be an important tool, it should be used with caution, and in combination with other sources of information, to avoid the consequences of delegitimising the election results.

Predicting whistleblowing intention using the whistleblowing triangle

Research aims: The increasing number of fraud cases has significantly raised the whistleblower mechanism's role. Therefore, this study investigates the impact of the whistleblowing triangle on whistleblowing intention. The whistleblowing triangle combines the theory of fraud triangle and the theory of planned behavior to predict whistleblowing intention. The reporting system is required in an organization expected to strengthen the fraud prevention system related to increasing fraud cases.Design/Methodology/Approach: This research was conducted in the village credit institution listed in Denpasar. This selection was due to Denpasar having become Bali's second-highest number of fraud cases. Thus, it is necessary to understand whether the whistleblowing triangle can deter fraud. The research sample was selected among Village Credit Institution (VCI) employees in Denpasar using accidental sampling and generating 80 employees as respondents. This study used multiple regression analysis to test the hypotheses.Research findings: The results revealed that the whistleblowing triangle's components impacted whistleblowing intention. The intention to report fraudulent behavior was negatively impacted by pressure, while it was positively affected by opportunity and rationalization.Theoretical contribution/Originality: Most previous studies have investigated whistleblowing intention using the fraud triangle and theory of planned behavior separately. Meanwhile, this study used the whistleblowing triangle, combining fraud and planned behavior theory to predict whistleblowing intention.Research limitation: This study omitted financial incentives included in the previous research.

Quality System, Quality User, Quality Information, and Fraud Risk Management of Telecommunication Companies

Fraud cases in Malaysia which involve internet users have been on the rise despite the preventive measures that have been established and implemented in the country. Thus, to prevent fraud, it is critical to investigate Malaysian telecommunications users' perceptions on the important elements of the quality information system for the purpose of fraud risk management. In this study, the elements which are investigated include the quality of the system (QS), the quality of the information (QI), and quality of the users (QU) for fraud risk management (FRM). An online survey was conducted by sending out a survey link to 500 Internet users; however, only 55 people (11%) responded to the survey. Reliability analysis shows that all items on QS, QI, QU, and FRM were reliable because the Cronbach’ Alpha is more than 0.900. In terms of the importance of the variables under investigation, there are positive and significant relationships between the dependent variable which is FRM and the independent variables, that is, QS, QI and QU and vice versa. There are also positive and significant relationship between the QS, QI and QU.

An Investigation of Business Intelligence Tools and their Effectiveness in Fraud Risk Management

Despite the efforts and awareness raised by various government agencies, the number of fraud cases among telecommunications users continue to rise in Malaysia. Due to this, initiatives need to be taken to manage fraud risk and one of the popular means for doing so is by using business intelligence tools to be included here). Hence, it is deemed necessary to investigate whether business intelligence tools (BIT) are effective in managing fraud risk, that is, from the perceptions of telecommunications users. In the present study, about 500 respondents were used as the sample; however, only about 55 respondents participated in the study. The findings of reliability analysis show that all of the items for the independent and dependent variables were reliable and used for further analysis in the study. The findings show that most of the telecommunications users perceived that there was a relationship between business intelligence tools and effective fraud risk management (EFRM). In other words, business intelligence tools play an important and effective role in fraud risk management. This has implications to the management of organizations to adopt business intelligence tools to manage fraud risks that occur in their organizations.

Whistleblowing sebagai Strategi Peningkatan Tata Kelola Perusahaan

Efforts to implement good corporate governance are often hindered by various types of cases such as acts of fraud, causing large losses and disrupting corporate governance. Prevention of fraud cases is very important to prevent this impact. This research focuses on the description of the literature about the importance of implementing whistleblowing in improving corporate governance, especially preventing fraud in a company. This research is a type of qualitative research using the library research method with the content analysis approach. The results of the study describe that the use of whistleblowing in several private and public companies proves the important role of whistleblowing in achieving effective corporate governance. Whistleblowing actions taken not only resulted in the dismissal of parties proven to be involved in fraudulent transactions, but also contributed significantly to the emergence of whistleblowing as an effective corporate governance mechanism. The implications of this research can be used as new insights on the use of whistleblowing for corporate governance that is able to minimize fraud in the future

Disclosing the Potential for Fraud in the Flow of Funds at “Dana” Cooperative

Apart from being a pillar of national economic development, cooperatives also play a role in improving the welfare of their members. The whole process of managing cooperatives must be based on the principles of good organizational governance. However, the good role of cooperatives in supporting the national economy has not been realized properly. Cases of fraud still often occur in the process of managing cooperative funds which have an impact on the sustainability of cooperatives and stakeholders. In every case of fraud there must be motives behind it. This study aims to identify the potential for fraud and its motives at “Dana” Cooperative in X Village, Y Regency, East Nusa Tenggara Province. This research uses a qualitative approach with a case study method. The data used in this study are primary data, obtained through Focus Group Discussions (FGD) and interviews, and secondary data from supporting documents. The results of this study indicate that there is a potential for fraud in managing funds at “Dana” Cooperative in the form of asset misappropriation. The funds managed by the cooperative are funds obtained from funding program for the independent villages launched by the provincial government. Fraud motives include pressure, opportunity, and rationalization.

Corporate Crimes in the Perspective of Self-Control and Criminaloid Approaches (Study of 5 Fraud Cases)

Corporate Crimes in the Perspective of Self-Control and Criminaloid Approaches (Study of 5 Fraud Cases)

부동산 전세 사기 방지와 개선방안 연구

Real estate Lease fraud refers, to fraudulent activities such as not actually renting the relevant real estate or disadvantaging the tenant in violation, of the terms of the JEONSE contract after receiving a JEONSE deposit while signing a JEONSE contract. If you don't actually rent, a property with a lease deposit, the tenant will not receive the deposit back and will have difficulty finding a place to live. Such real estate Lease fraud is recognized as a social problem, due to the problem of damaging the stability of the real estate market and infringing on the rights, and interests of tenants. Real estate Lease fraud is emerging as a social problem that undermines the, stability of the real estate market and violates the rights and interests of tenants. To solve this problem, institutional improvement is needed to prevent, real estate Lease fraud. In this paper, we would like to present institutional improvement measures to, solve these problems through the analysis of the concept and type of real estate Lease fraud and the causes, of real estate Lease fraud. In addition, through overseas case analysis, we would like, to investigate the operation and effectiveness of the real estate Lease fraud prevention system to find, ways applicable to Korea. To this end, the introduction will briefly explain the research background, research purpose, and research method, and then deal with, the concept and type of real estate lease, fraud, cause analysis, and overseas case analysis.

Analysis of Cash Flow Shenanigans on PT. Pertamina (Persero) Tbk

Currently, In Indonesia, there are a rising number of instances of financial figures being fraudulently altered. An alleged corruption case occurred from 2009 to 2012. Where, PT Pertamina Patra Niaga entered into a non-cash fuel sale and purchase agreement with PT Asmin Koalindo Tuhup. This study aims to analyze the alleged corruption case that happened to PT Pertamina and analyze fraud cases using cash flow shenanigans. Secondary data for this study was obtained from PT Pertamina (Persero) Tbk's official website. The financial statements of the company for the years prior to, during, and following the fraud will be compared in this study to draw conclusions. The majority of the ratio proves that PT Pertamina experienced a decline in business in 2009. Where as PT. Pertamina needs more time to sell their inventoryand collect their receivable.

Fake News Law Enforcement Efforts During the Campaign Period

One of the despicable acts that can be done online is spreading fake news (fraud). In the midst of a Scam campaign, the point is to make open conclusions, lead assumptions, form assertions, and have fun testing the insights and rigor of web and social media clients. Cases of fraud in the middle of the campaign period often occur and spread so quickly because of the variables that are easily accepted by society. In order for data dissemination to be effective by word of mouth spreading through online media very quickly, this research was conducted in the city of Yogyakarta

Analysis of Cash Flow Shenanigans at PT Cakra Mineral Tbk

The cash flow statement presents the company's cash flows are divided into 3 categories, which is operating, investing and financing activities. The purpose of this research is to examine and analyze cash flow shenanigans at PT Cakra Mineral Tbk in 2014-2016. This research is in the form of a case study involving fraud cases committed by PT Cakra Mineral Tbk. In detecting and analyzing fraud in company financial statements, this study uses secondary data that can be obtained from the IDX website or company website. The results of the analysis show that there are indications that PT Cakra Mineral Tbk has fake cash flows because the company consolidated its financial statements with two companies that had not been legally acquired. This can lead to an increase in revenue as shown in the 2016 report. This significant increase in sales can also be caused by an acquisition agreement that has beautified its financial statements. Apart from that, this company can also be said to be a red flag of selling receivables due to a drastic decrease of receivables in 2016, while in previous years there was no decrease as much. Based on the results of the analysis, this fraud has caused losses to various parties.

Kontrak Pintar; Analisis Syariah dan Parameter (Smart Contract; Shariah Analysis and Parameter)

Smart Contract is one of the new technological developments related to the Industrial Revolution 4.0 which emphasizes on the execution of contracts between two parties automatically based on the terms and conditions that have been agreed before. This concept minimizes the role of intermediaries that exist in traditionally executed contracts thus leading to positive effects such as cost reduction, saving time and money, less cases of fraud, manipulation and so on. Looking at the philosophy of smart contracts, it is in line with the Maqasid / Objectives of Syariah. However, the nature of this concept which relies on automation which means lack of human intervention in executing the content of the contract raises questions about shariah compliancy in the operationalization of this system especially regarding the function and eligibility of the computer system as a contracting parties rather that human, as well as what is fiqh adaptation for such concept, in addition to what is parameters and dawābit that is required to ensure that each product based on smart contracts is Shariah compliant in terms of its content, shariah monitoring process once the contract is executed, and other related issues. This study is based on a full library research where the concept of smart contracts is analyzed based on the framework of Shariah law in Muamalat, in addition to the latest technological developments related to it. The results of the study found that smart contract is an acceptable concept in Islam, but it needs some guidance and improvement to ensure it really coincides with the parameters required by Shariah, namely full compliance with the pillars and conditions of the contract, must also be in line with Maqasid al-Shariah and current applicable law, the existence of elements of compassion, consideration, tolerance/Tasāmuh and others.

Відмінності у кримінально-правовій регламентації відповідальності за шахрайство у законодавстві деяких зарубіжних держав

Abstract. During the last decade, there has been an interest in comparative legal studies concerning the science of criminal law. A significant change in the conditions of social life and the desire to adhere to the principles accepted by the peoples of developed countries require the study of foreign experience and sometimes taking information from international law. Comparative research makes it possible to reveal and take into account other people's mistakes and achievements when solving questions about criminality and the punishment of specific acts, helps to understand the role and significance of criminal law as a tool of social regulation. Recently, comparative legal studies of norms concerning property criminal offenses have appeared in science, but they pay unjustifiably little attention to the investigation of fraud. In this article, without pretending to be an exhaustive analysis, we will focus attention on the most significant differences in the criminal law regulation of liability for fraud in the legislation of some foreign countries. No society can exist without property, which, being the economic basis, largely determines political, moral, legal, and other relations. According to the modern idea of the system of social values, the right to property is regarded as the greatest of the social benefits of an individual. Therefore, encroachments on these benefits are encroachments on personality. Fraud occupies a special place among criminal offenses against property. Even though in quantitative terms, fraudulent crimes are inferior to theft and robbery, in terms of the growth rate of the number of registered cases of fraud, this type of criminal offense is significantly ahead of other crimes against property. A feature of foreign legislation is the presence, along with the general regulation concerning liability for fraud, of an extensive system of special regulations concerning liability for fraud in financial markets, in insurance, lending, and circulation of actual objects, goods, and services.

Quantitation of L-cystine in Food Supplements and Additives Using 1H qNMR: Method Development and Application.

Cystine-enriched food supplements are increasingly popular due to their beneficial health effects. However, the lack of industry standards and market regulations resulted in quality issues with cystine food products, including cases of food adulteration and fraud. This study established a reliable and practical method for determining cystine in food supplements and additives using quantitative NMR (qNMR). With the optimized testing solvent, acquisition time, and relaxation delay, the method exhibited higher sensitivity, precision, and reproducibility than the conventional titrimetric method. Additionally, it was more straightforward and more economical than HPLC and LC-MS. Furthermore, the current qNMR method was applied to investigate different food supplements and additives regarding cystine quantity. As a result, four of eight food supplement samples were found to be inaccurately labeled or even with fake labeling, with the relative actual amount of cystine ranging from 0.3% to 107.2%. In comparison, all three food additive samples exhibited satisfactory quality (the relative actual amount of cystine: 97.0-99.9%). Notably, there was no obvious correlation between the quantifiable properties (price and labeled cystine amount) of the tested food supplement samples and their relative actual amount of cystine. The newly developed qNMR-based approach and the subsequent findings might help standardization and regulation of the cystine supplement market.

Efficient fraud detection using deep boosting decision trees

Fraud detection is to identify, monitor, and prevent potentially fraudulent activities from complex data. The recent development and success in AI, especially machine learning, provides a new data-driven way to deal with fraud. From a methodological point of view, machine learning based fraud detection can be divided into two categories, i.e., conventional methods (decision tree, tree boosting methods, etc.) and deep learning, both of which have significant limitations in terms of the lack of representation learning ability for the former and interpretability for the latter. Furthermore, due to the rarity of detected fraud cases, the associated data is usually imbalanced, which seriously degrades the performance of classification algorithms.In this paper, we propose deep boosting decision trees (DBDT), a novel approach for fraud detection based on gradient boosting and neural networks. In order to combine the advantages of both conventional methods and deep learning, we first construct soft decision tree (SDT), a decision tree structured model with neural networks as its nodes, and then ensemble SDTs using the idea of gradient boosting. In this way we embed neural networks into gradient boosting to improve its representation learning capability and meanwhile maintain the interpretability. Furthermore, aiming at the rarity of detected fraud cases, in the model training phase we propose a compositional AUC maximization approach to deal with data imbalances at algorithm level. Extensive experiments on several real-life fraud detection datasets show that DBDT can significantly improve the performance and meanwhile maintain good interpretability. Our code is available at https://github.com/freshmanXB/DBDT.

Increase in Online Purchase Fraud Cases: Business Ethics vs Consumers’ Attitudes

Increase in Online Purchase Fraud Cases: Business Ethics vs Consumers’ Attitudes

Building of safer urban hubs: Insights from a comparative study on cyber telecom scams and early warning design

As digital technologies and smart city development continue to grow, the threats of cybercrime and scams have become increasingly salient for city managers, businesses, and citizens worldwide. With a less effective data privacy protection, the number of new types of scams that precisely target victims is increasing. We collected 6,871 crawl fraud cases from news reports and local websites between October 2018 and December 2021 in Mainland China and Hong Kong. We generated 2,747 messages from news and open-source message datasets on GitHub. Based on these novel datasets, we conducted a comparative analysis of cyber telecom scams between Mainland China and Hong Kong and identified victim profiles using adata technology and target group index analysis. Furthermore, we developed a message-classifier scam alert model using data mining and machine learning algorithms. Our study provides valuable insights and essential implications on how data analytics can support future antifraud initiatives and help cities build safer urban hubs.