2021
DOI: 10.1108/jfc-09-2021-0205
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Research on fraud: an overview from small medium enterprises (SMEs)

Abstract: Purpose The purpose of this paper is to present a review of literature on fraud with a specific focus on small and medium enterprises (SMEs). Specifically, it aims to provide further knowledge on recent developments in fraud research and offers suggestions for future research. Design/Methodology/Approach This paper systematically reviews the fraud literature, by organising them into five sections; definition, elements, theories, factors and prevention mechanisms. Findings The most common factors of fraud i… Show more

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Cited by 10 publications
(6 citation statements)
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References 26 publications
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“…Secondary data were used as the data source. Information investigation was completed illustratively and subjectively [7]. Determinations were made utilizing a rational technique, in particular finishing up from general to explicit, particularly those connected with the examination point, specifically MSME Promoting Methodology through Computerized Showcasing for Leyangan Quail Egg Ranchers, East Ungaran Region.…”
Section: Methodsmentioning
confidence: 99%
See 1 more Smart Citation
“…Secondary data were used as the data source. Information investigation was completed illustratively and subjectively [7]. Determinations were made utilizing a rational technique, in particular finishing up from general to explicit, particularly those connected with the examination point, specifically MSME Promoting Methodology through Computerized Showcasing for Leyangan Quail Egg Ranchers, East Ungaran Region.…”
Section: Methodsmentioning
confidence: 99%
“…The wide variety of technology products is another obstacle that makes it difficult for MSME players to select the appropriate solution. [7] Consequently, MSME players need direction in picking the right data innovation as per their sort of business and necessities. Due to consumers' new ability to follow the flow of digitalization, digital marketing has become one of the media that business actors frequently use [6].…”
Section: Introductionmentioning
confidence: 99%
“…The majority of the fraud cases lacked an efficient internal audit team. A weak internal control system also makes fraud more likely to occur (Zainal et al, 2022;Nawawi & Salin, 2018), and in most cases, weak internal control is responsible for fraud management. A proper internal control system, which is carefully implemented by management and should be periodically reviewed by auditors, is the most reliable way to prevent and identify fraud.…”
Section: Literature Review and Hypothesesmentioning
confidence: 99%
“…Fokus penelitian-penelitian tersebut adalah fraud pada tingkat organisasi, sehingga variabel independen beserta indikatornya adalah data sekunder dari informasi yang tersedia di laporan keuangan perusahaan. Terlepas dari penelitian-penelitian serupa yang telah dilakukan sebelumnya, penelitian terkait fraud pada lembaga mikro masih kurang (Zainal et al, 2021). Dengan kata lain, belum ada studi komprehensif dan terintegrasi mengenai penggunaan fraud pentagon theory untuk mengetahui faktor yang paling dominan terhadap penyalahgunaan aset yang dilakukan oleh karyawan pada lembaga keuangan mikro.…”
Section: Pendahuluanunclassified