Fraud Perpetrators Research Articles

Restorative Justice Settlement of Fraud Crime Case (A Case Study in The North Kuta Badung Police Sector)

Restorative justice is an approach in law enforcement that focuses more on recovery and reconciliation between perpetrators, victims, and the community rather than just imposing penalties to repair the social and emotional impact of criminal acts and rebuild damaged relationships. Settlement through restorative justice in its application there is still a conflict of legal norms between the Criminal Code and Perkap Number 8 of 2021 concerning handling criminal acts based on restorative justice in criminal law enforcement in Indonesia, this is because the article to ensnare the perpetrators of fraud is already available and only needs to be implemented, but the reality in the field is that there is still a vital justice approach, even though there have been peace efforts that should have stopped the investigation but the investigators are continuing because settlement through restorative justice cannot necessarily eliminate investigations and or investigations. The problem in this study is the settlement of restorative justice against fraud cases in the North Kuta Sector Police and the obstacles faced in the settlement through restorative justice against fraud cases

Sanksi Hukum Pidana Terhadap Pelaku dan Perlindungan Hukum bagi Korban Investasi Bodong

The problem that the author wants to look at is what are the criminal sanctions for perpetrators of fraudulent investments and what are the legal protections for victims of fraudulent investments according to Indonesian criminal law. The application of legal sanctions for perpetrators of online investment fraud has not been explicitly regulated in a special law which can provide criminal penalties for perpetrators but is regulated in the Criminal Code Article 372 with a maximum prison sentence of four years or a maximum fine of nine hundred. rupiah, and Article 378 with a maximum prison sentence of 4 years. This research focuses on criminal cases of investment fraud. The main weakness in the legal sector for victims of fraudulent investments is the problem of legal uncertainty. This legal vacuum can result in the effectiveness and optimization of protection for victims of fraudulent investments not being optimal. The fact is that there is still a legal gap that perpetrators of fraudulent investments often escape heavy sanctions. To provide valuable results, the research methodology in this article uses normative juridical analysis, which is one of the methods and techniques of social science analysis. In this regard, normative juridical research is only based on document research using secondary data consisting of statutory regulations, court decisions, legal theory and royalties. The purpose of this research is to provide a discussion regarding the implementation of legal actions in current cases. So, through this research, it can be seen that law according to its function can play a role in resolving several criminal cases in Indonesia, such as the fraudulent investments that the author discusses.

Tinjauan Hukum Pidana Islam terhadap Tindak Pidana Penipuan

Islam forbids all forms of criminal acts including all forms of criminal acts of fraud. Fraud is a crime committed by someone by lying to other people or deception. When viewed from the point of view of the actions and elements contained in fraud, there are similarities between criminal acts of fraud and criminal acts regulated in Islamic law, namely: ghulul, treason, and lying. The research approach used is normative legal research. The purpose of this research is to find out the views of Islamic criminal law on fraud crimes with the following conclusions: In Islamic criminal law the punishment given to perpetrators of fraud is jariman ta'zir because ta'zir is a punishment handed over to the government (ulul amri) especially the judge who imposed the criminal sentence, the judge can determine the type of punishment according to his ijtihad such as the crime of fraud which has been regulated in Article 378 of the Criminal Code. Keywords: Islamic Criminal Law and Fraud.

Effect of pachinko parlour openings and closings on neighbourhood income-generating crimes in Japan: 6.5 years of observations

BackgroundElectronic gambling machines (EGMs) in gambling venues cause gambling-related harm and are a public health concern. This study focused on pachinko parlours as gambling venues and income-generating crimes as gambling-related harm. We aimed to verify whether income-generating crime rates increase in proximity to pachinko parlours and during the opening and post-closing periods of pachinko parlours relative to the pre-opening periods.MethodsWe used crime records spanning 6.5 years, including data on the opening and closing days of pachinko parlours for 6.5 years. We also sampled the addresses of convenience stores, bowling alleys, and households with official land prices all over Japan. The dependent variable was the daily income-generating crime incidence rate. Areas within 0.5 km, 0.5–1 km, 1–5 km, and 5–10 km radii of the pachinko parlours were the independent variables. The pre-, opening-, and post-closing periods of the pachinko parlours were also independent variables. The covariates included the number of convenience stores and always open pachinko parlours near pachinko parlours. Data were analysed using an analysis of variance (ANOVA) and covariance (ANCOVA). We also used differences-in-differences analysis (DD) to reveal the increase in income-generating crime rates in neighbourhoods exposed to the opening or closing of pachinko parlours.ResultsThe daily income-generating crime incidence rate was significantly higher in areas within 0.5–1 km and 1–5 km radii of pachinko parlours than in those within 0.5 km and 5–10 km radii of them. The daily income-generating crime incidence rate was also significantly higher during the opening and post-closing periods than during the pre-opening period, even when controlling for the number of convenience stores and always open pachinko parlours. In particular, fraud crime rates increased with the opening and closing of pachinko parlours.ConclusionsThe highest income-generating crime incidence rate was observed within a 0.5–1 km and 1–5 km radius of pachinko parlours. The opening of pachinko parlours also increased income-generating crime incidence rates, which increased after closing. Pachinko parlours are considered to be creating public harm because the corporate activities of these parlours make the youth in their neighbourhood perpetrators of fraud and older adults its victims. Future research should examine the current findings using official crime records.

Pengaruh Literasi Keuangan dan Persepsi Risiko pada Mahasiswa di Surabaya Terhadap Pencegahan Investasi Ilegal

Students utilize technology to invest which can make it easier for them to access and learn about financial understanding. However, if access to investment is not balanced with an understanding of investment products and their mechanisms in the hope of getting large returns, it will become an opportunity for perpetrators of investment fraud. The aim of this research is to determine the influence of financial literacy and risk perception among students in Surabaya on preventing illegal investment. The method used in this research is quantitative. The population in this study were students who invested and were registered in 14 university investment galleries in Surabaya so that the sample obtained was 100 respondents and used a purposive sampling technique. Data collection is by using a questionnaire with Google Form. The results of the research show that financial literacy influences the prevention of illegal investment, risk perception influences the prevention of illegal investment and financial literacy and risk perception simultaneously influence the prevention of illegal investment.

The charade of discreetness: Exploring the paradoxical lifestyles of romance fraudsters

AbstractThis study examined mechanisms that influence romance fraud perpetrators' public display of affluence, an aspect of romance fraud research that has received little attention in the literature. The study collected data through semi‐structured interviews with eight offenders from two Ghanaian cybercrime hotbeds and three law enforcement officials, using a qualitative research approach based on the critical realist paradigm. Data analysis was performed using thematic analysis, which revealed that the social environment, peer influence, links with high‐net‐worth individuals (upper structure clientelism), the involvement of social media and collaboration with some corrupt state officials all had a substantial influence on cybercriminals' public display of wealth. Furthermore, upper structure clientelism shows systemic flaws in financial institutions that must be addressed in order to reduce online romance fraud. The significance of social media in fostering public displays of wealth emphasises the importance of education and awareness initiatives as preventative measures. To effectively prevent online romance fraud, law enforcement should prioritise interagency cooperation and transparency among governmental institutions.

Analisis Tindak Pidana Penipuan Online dalam Konteks Hukum Pidana Cara Menanggulangi dan Pencegahannya

Fraud has been around for more than twenty centuries. The world continues to grapple with the devastating impact of financial crime. In this digital age, financial fraud is more sophisticated than ever. This article discusses the origins of fraud, its development, and technological advances in fraud prevention and security. In simple terms, fraud is deception with the intent to illegally gain financial advantage over a person or an entity. It refers to dishonest acts that deprive a person or entity of money or legal rights. Fraud requires the intentional misrepresentation of facts to convince someone to hand over money or property, unlike outright theft, which requires stealth or force. The crime of fraud is a form of crime that harms society financially and psychologically. This research aims to analyze various aspects related to fraud, including the motives of the perpetrators, the methods used, and the impact on victims and society. The impact of this crime is financially, emotionally, and psychologically detrimental to victims, and can undermine public trust in institutions and individuals. Through an in-depth understanding of the motives, methods, and impacts of fraud, this research contributes to the development of more effective prevention and law enforcement strategies. Preventive measures involving public education on the risks of fraud, increased legal awareness, and enhanced cooperation between law enforcement agencies and the private sector can be the first step in combating this phenomenon. In addition, strict and fair law enforcement against fraud perpetrators is also necessary to ensure justice for victims and minimize the possibility of similar crimes occurring in the future.

MANIPULASI IDENTITAS DIRI DI MEDIA SOSIAL (Analisis Isi Kualitatif Pada Film “The Tinder Swindler”)

Social media exists as a means to communicate with other people. Socializing, working, dating, and sharing life stories on social media are daily activities carried out by people from all over the world. As a result of freedom of communication, various crimes arise on social media.This research focuses on the elaboration of the act of identity manipulation, which describes the acts of self-identity manipulation on social media contained in the documentary film “The Tinder Swindler” so that it can be seen how this phenomenon occurs in real life.The research method used is a qualitative research method with a content analysis approach which aims to analyze the manipulation actions used, so that it can be known how fraud perpetrators manipulate other people.The results obtained from this study are 45 scenes that are in accordance with the categorization in the analysis. Identity manipulation was found related to name, job, appearance, social environment, and photos & videos on social media. With the elaboration of self-identity manipulation in this research, it is hoped that the public will be more aware of other people they meet on social media in order to avoid similar scams, as happened in The Tinder Swindler film.

Law Enforcement for Fraud Offenders on behalf of Banks Through Online According to Islamic Criminal Law

This research aims to find out the modus operandi of criminal fraud on behalf of banks through online, to find out law enforcement for fraud perpetrators on behalf of banks through online at the North Sumatra Regional Police, and to find out the review of Islamic criminal law in fraud cases on behalf of banks through online. This research uses a qualitative empirical research strategy in the field of law. Interviews with members of the North Sumatra Regional Police became the main data source, while literature surveys of online journals, papers, and articles related to fraud legislation became secondary data. Data reduction, data presentation, and conclusion drawing are the three stages of qualitative data preparation. Article 378 of the Criminal Code can be used to regulate the crime of online fraud, according to the above study. To strengthen the legal basis, Article 28 paragraph (1) of the ITE Law can be followed. Islamic criminal law, which is based on hadith and the Quran, does not provide clear guidelines on how to deal with internet fraud involving banks. Islamic law includes general principles that should be followed, and their application depends on the interpretation of local scholars or religious authorities. In the case of online fraud on behalf of a bank, which is included in the crime of fraud, it can be subject to ta'zir punishment such as a stern warning, a material fine whose amount is adjusted to the victim's loss, imprisonment, flogging, or also exile from society for a while.

Willingness to pay for insurance against mobile money fraud: evidence from Ghana

PurposeThe rapid growth of the mobile money industry has been matched by a rise in mobile money fraud. The technology required to apprehend perpetrators of such fraud is nonexistent in most developing countries. Hence, the need for individuals to be willing to pay for insurance against such frauds is crucial. This paper aims to examine individuals’ willingness to pay for insurance against mobile money fraud in Ghana.Design/methodology/approachThe paper uses nationally representative data collected from 4,266 adults (persons 18 years and above) in Ghana. Individuals’ willingness to pay premiums for protection against mobile money fraud was elicited by a single-bound dichotomous choice and open-ended contingent valuation designs.FindingsOn average, 24.34% of Ghanaians are willing to pay premiums for insurance against mobile money frauds, with more men (26.37%) being willing than women (22.56%). Similarly, the average monthly premium that men are willing to pay for protection against mobile money fraud is GH¢32.16 (US$8.16), while that of women is GH¢22.5 (US$5.62). Furthermore, the results show that years of schooling, income, previous fraud experience, and using the accounts for saving are all positively associated with willingness to pay. However, using other networks apart from MTN has a negative association with willingness to pay.Originality/valueTo the best of our knowledge, this is the first study that examines willingness to pay for insurance against mobile money fraud. Thus, this is the first that estimate quantitatively how much mobile account holders will pay as premiums for insurance against mobile money fraud.

Analysis of the Liability of Perpetrators of Fraud via BRI Link Transfer (Decision Study Number: 14/Pid.B/2023/PN Bbu)

Accountability of perpetrators of criminal acts is a relevant study in the context of justice and law enforcement. This research illustrates how perpetrators of fraud can be faced with accountability and their actions. Look for various legal approaches and sanctions that can be implemented to ensure that perpetrators of fraud receive appropriate consequences. Accountability for perpetrators of criminal acts is also discussed as part of efforts to create a just and effective legal system. There are factors that influence individuals to be involved in criminal acts. In-depth analysis of social, economic, and psychological dynamics provides insight into behavioral patterns that can be used to prevent and treat crime. In addition, this article highlights the importance of rehabilitation and prevention approaches to change the direction of criminal behavior towards positive reintegration in society. Policy implications and preventive actions are also discussed to create a safer and more just environment. Crime is a complex phenomenon that affects social stability and community security.

The Awakening of Post-Fraud Enthusiasm

Trust is the basis of a person’s reciprocal relationship. Entrusting the management of a business to another party requires strong conviction and a clear agreement between the two parties because it is very vulnerable to fraudulent actions with various motives. This study uses a qualitative phenomenological approach that occurs, in the form of fraudulent acts with abuse of power, by analyzing the fraud triangle. Fraud behavior can be based on trust in the perpetrators of fraud which is used as an opportunity to commit fraud because there is no suspicion and even no control is carried out. The arrogance factor also encourages perpetrator to abuse the trust he has. Even the perpetrator of fraud confidently reports the business owners with allegations of embezzlement of funds as a form of self-defense for the fraud he has committed. This situation forces the business owners to change the director, strengthen internal control systems, and integrate simple technology as an effort to restore business and minimize fraud in the future

Analysis of Hexagon Fraud Model, the S.C.C.O.R.E Model Influencing Fraudulent Financial Reporting on State-Owned Companies of Indonesia

Abstract This research aims to analyze the influence of each Hexagon Fraud factor that causes fraudulent financial reporting, namely Pressure, Opportunity, Rationalization, Arrogance, Capability and Collusion based on respondents’ perceptions of the content. The research methodology used is a quantitative method, sample determination was carried out using a purposive sampling method with certain criteria. The questionnaire was distributed to 3 leaders and 3 officials based on the selected sample. Primary data was obtained to test 6 research hypotheses based on the answers of 96 respondents from 16 State-Owned Enterprises (SOEs) from the selected sample. Data processing uses Smart PLS version 3.00 to test validity and reliability and test research hypotheses. The results of research on hexagon fraud theory show that Opportunity, Arrogance and Capability have a positive and significant effect on Fraudulent Financial Reporting, while Pressure, Rationalization and Collusion do not have a significant effect on Fraudulent Financial Reporting. Research findings reveal that fraud perpetrators are parties who have a deep understanding of the company’s internal control policies, especially knowledge about the effectiveness or ineffectiveness of internal controls, both from within and from outside SOEs. Fraud perpetrators may come from leaders or officials who are knowledgeable about the organizational structure and governance of officials in strategic positions.

Criminal Responsibility For Perpetrators Of Fraud By Means Of Hypnosis

This study aims to analyze the criminal liability of perpetrators of fraud by means of hypnosis. This research is a normative literature research as a legal material collection technique which is then analyzed qualitatively and presented descriptively. As for the results of this study, taking other people's goods by means of hypnosis can be categorized as a criminal act of fraud because of the fulfillment of one of the elements of the offense of fraud, namely the element of deception, which is an act of action carried out in such a way that the act creates trust or confidence in the truth of something to another person where it can influence people to move other people to hand over something to him to be his goal in owning other people's goods. And if done consciously and there are consequences caused by the act. Next, the theory of criminal responsibility that is appropriate to be applied in this case is the doctrine of the essential elements of crime, namely actus reus (physical element) mens rea (mental element), namely the state of mind. The dualism school, on the other hand, states that only the actus reus is an element of an offense, while the mens rea includes the responsibility of the maker. The crime of fraud with hypnosis in its enforcement efforts still has many obstacles, including people who are victims who are reluctant to report, legal substance factors, law enforcement factors, supporting facilities and facilities for crime prevention. And the factor of public awareness of the law.

Consumer Experiences with Gift Card Payment Scams: Causes, Consequences, and Implications for Consumer Protection

ABSTRACT Retail gift cards are requested by fraud perpetrators in many types of mass marketing scams because they are accessible to consumers and card values can be redeemed remotely and anonymously. We interviewed 27 individuals who experienced a gift card payment scam. Five themes emerged: (1) contexts of vulnerability, (2) cognitive and emotional dissociative states, (3) the mixed efficacy of retail interventions, (4) self-blame, and (5) consumer education and other safeguards. Contextual and situational factors, such as work stress, having a recent experience that corresponded with the premise of the scam, and having an unmet financial or socioemotional need, increased vulnerability. Perpetrators used strong emotional appeals to activate a stress response and to interfere with participants’ reasoned decision making. To prevent victimization, direct questioning by retail employees was less effective than outright refusals to sell them gift cards. Several participants reported severe emotional distress and symptoms associated with trauma following victimization. Participants did not hold the retail stores or gift card issuers accountable for their losses and instead expressed self-blame. They advocated for more consumer education about gift card payment scams as well as more empathy and support for victims.

Tinjauan Hukum Pidana Islam terhadap Tindak Pidana Penipuan

Islam forbids all forms of criminal acts including all forms of criminal acts of fraud. Fraud is a crime committed by someone by lying to other people or deception. When viewed from the point of view of the actions and elements contained in fraud, there are similarities between criminal acts of fraud and criminal acts regulated in Islamic law, namely: ghulul, treason, and lying. The research approach used is normative legal research. The purpose of this research is to find out the views of Islamic criminal law on fraud crimes with the following conclusions: In Islamic criminal law the punishment given to perpetrators of fraud is jariman ta'zir because ta'zir is a punishment handed over to the government (ulul amri) especially the judge who imposed the criminal sentence, the judge can determine the type of punishment according to his ijtihad such as the crime of fraud which has been regulated in Article 378 of the Criminal Code.
 Keywords: Islamic Criminal Law and Fraud.

Fraud Triangle as an Audit Tool

The objective of this study is to assess the usefulness of the fraud triangle in fraud detection and to make use of the results to critically examine the Indian Standard on Auditing that describes the responsibilities of auditors related to frauds (SA 240). Based on content analysis and quantitative assessment of publicly documented evidence in the form of press articles covering 19 emblematic Indian cases of fraud that went public between 1992 and 2018, this study establishes the validity of the fraud triangle and recommends that auditors evaluate potential frauds based on the components of the fraud triangle. The study also identifies fraud risk factors not covered in SA 240 and suggests that these risk factors be added to SA 240 to aid the fraud detection efforts of auditors. Further, the behavioural nature of the fraud risk factors missing from SA 240 suggests that the behaviour of prospective fraud perpetrators has not received due consideration in SA 240. The value of this study lies in its ability to demonstrate the usefulness of the fraud triangle as an audit tool and underscore the room for improvement in the Indian auditing standard related to frauds (SA 240).

Aspek Yuridis Penerapan Sanksi Adminisratif Bagi Pelaku Kecurangan (FRAUD) Dalam Program Jaminan Kesehatan Nasional

The National Health Insurance Program is the Government's effort to provide guarantees so that health services are provided to Participants in the National Health Insurance Program. In its implementation, there is a risk in the form of fraud committed by unscrupulous persons. The consequence of fraud is the imposition of sanctions which are an important part of every law and regulation. One of the imposition of sanctions for perpetrators of fraud is administrative sanctions. Administrative sanctions that arise do not erase criminal sanctions in accordance with the provisions of the legislation. Administrative sanctions are considered to be far more effective in forcing people to comply with legal provisions governing business and industry and environmental protection than criminal sanctions. With the imposition of these sanctions it is expected to maintain the sustainability of the National Health Insurance Program

Fraud Behavior in Perspective Human Resource Development

Purpose: This study aims at finding out how the perspective of human resource development is in understanding and interpreting fraud behavior based on the informants' awareness of the state civil apparatus. Theoretical framework: Fraud behavior that will be investigated by researchers is fraud behavior which is the lowest or minor violation in the Human Resources and Human Resources Development Agency, but as a result that is not handled and resolved then the violation increases to moderate and high or severe which can threaten or provide opportunities for the country's civil apparatus likely to be dishonorably discharged. This means that prevention and opportunities to overcome them are not found holistically and comprehensively. For this reason, using the perspective of human resource development to be studied is expected to contribute, especially for the state civil apparatus to focus on developing themselves. Because when a person focuses on developing himself then cheating behavior will not be done because the concerned focus on developing himself because he already knows his potential. Design/methodology/approach: This research uses a phenomenological qualitative research method. Findings: The results of this study indicate that the perpetrators of fraud interpret fraud behavior as an expression of disappointment and dissatisfaction and consider this as something humanist under pressure because it is triggered by the dilemmatic conditions they face. In this case, the perspective of human resource development has three main components, namely the economic, psychological and system dimensions which are based on the ethics of human resource development as a complement to the three components. Research, Practical & Social implications: The researcher elaborates and adds the perspective of developing human resources with fraudulent behavior as an effort to prevent this fraudulent behavior from occurring. Originality/value: The researcher adds that integrity is an additional table leg as the implementation of fraudulent behavior.

Pengaruh Moralitas Individu Dan Efektivitas Pengendalian Internal Terhadap Kecurangan Akuntansi Di LPD Kecamatan Kerambitan

This study aims to examine the effect of individual morality and the effectiveness of internal control on accounting fraud at the Village Credit Institution in Kerambitan District. The population in this study were 90 respondents consisting of the LPD chairman, secretary, treasurer, and LPD supervisory body from 26 LPDs located in Kerambitan District. The analytical technique used in this research is SEM-PLS. The results of this study are individual morality has a positive and significant influence on accounting fraud, the higher the individual's morale, the higher the chance of accounting fraud, allegedly because the respondents involved in this study are still in the pre-processing stage. conventional theory, where according to Kohlberg's moral theory, someone who has individual morality at the preconventional stage, then the opportunity for accounting fraud to occur will be higher. the occurrence of accounting fraud is getting bigger. Allegedly this happened due to the low regulation in an organization (LPD) and the low sanctions given to perpetrators of fraud, so that it did not provide a deterrent effect to the perpetrators.