Trend of Fraud Prevention Researches in Science and Technology Index (SINTA): From Research Design to Analysis

Authors

  • Alvin Surya Widiantara Universitas Mercu Buana Author
  • Setyo Riyanto Universitas Mercu Buana Author
  • Sugeng Santoso Universitas Mercu Buana Author
  • Yanto Ramli Universitas Mercu Buana Author

DOI:

https://doi.org/10.70550/joseb.v2i3.117

Keywords:

Fraud Prevention, Good Corporate Governance, Data Analysis, Scopus, SINTA

Abstract

Objectives: This study intends to examine research publications on fraud prevention that are indexed in Scopus and cataloged in the Science and Technology Index (SINTA).
Methodology: This research employs an approach that analyzes the content of diverse published studies. Data were obtained by content analysis of articles pertaining to fraud prevention. There are 66 articles indexed in Scopus spanning from Quartile 1 to Quartile 4, sourced from SINTA.
Finding: This study revealed a substantial rise in the publication of papers on fraud prevention in Indonesia since 2015, culminating in 2024. The majority of the study forty-six out of sixty-six articles takes a quantitative approach, with SEM-PLS being the most commonly used data analysis tool. The most commonly used data collection instrument is the survey. Qualitative and mixed methods approaches are still rarely used. Qualitative research typically employs the Miles and Huberman data analysis model, which comprises data reduction, data presentation, and conclusion formulation. These findings provide a comprehensive overview of the direction and methodology of research on fraud prevention in Indonesia.
Conclusion: This research concludes that the academic world's attention to fraud prevention in Indonesia continues to increase, but the methodological approaches used are still dominated by quantitative methods. The minimal use of qualitative and mixed methods indicates an opportunity for deeper exploration of behavioral and contextual aspects in fraud prevention. This finding serves as the basis for the development of further research that is more diverse and in-depth in its analytical approach.

Downloads

Download data is not yet available.

Author Biographies

  • Alvin Surya Widiantara, Universitas Mercu Buana

    Universitas Mercu Buana

  • Setyo Riyanto, Universitas Mercu Buana
    Universitas Mercu Buana
  • Sugeng Santoso, Universitas Mercu Buana
    Universitas Mercu Buana
  • Yanto Ramli, Universitas Mercu Buana
    Universitas Mercu Buana

References

Association of Certified Fraud Examiners. (2024). Occupational Fraud 2024: A Report to the Nations (13th ed.). https://www.acfe.com/rttn .

Garner, B. A. (Ed.). (2019). Black’s law dictionary (11th ed.). Thomson Reuters.

Haliah, Hasan, H., Syamsuddin, Fatmawati, Dewi, A. R. S., Oemar, M. A. F. I., & Razak, L. A. (2025). The effect of political will, information technology, and the quality of financial reporting information on fraud prevention. Public and Municipal Finance, 14(1), 13–22. https://doi.org/10.21511/pmf.14(1).2025.02 .

International Auditing and Assurance Standards Board. (2009). ISA 240: The auditor’s responsibilities relating to fraud in an audit of financial statements. In Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements. https://www.ifac.org .

Khusnah, H., & Soewarno, N. (2022). Mediation Effects of Moral Reasoning and Integrity in Organizational Ethical Culture on Accounting Fraud Prevention. ABAC Journal, 42(4), 78-93. https://doi.org/10.14456/abacj.2022.54 .

Lubis, H. Z., Sari, M., Ramadhany, A. A., Ovami, D. C., & Brutu, I. R. (2024). Effect of internal audit, internal control, and audit quality on fraud prevention: Evidence from the public sector in Indonesia. Problems and Perspectives in Management, 22(2), 40-50. https://doi.org/10.21511/ppm.22(2).2024.04 .

Sabol, M., Hair, J. F., Cepeda-Carrion, G. A., & Roldán, J. L. (2023). PLS-SEM in information systems: Seizing the opportunity and marching ahead full speed to adopt methodological updates. Industrial Management & Data Systems. Advance online publication. https://doi.org/10.1108/IMDS-07-2023-0429.

Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill-building approach (7th ed.). John Wiley & Sons.

Sheikh, M. A., Bajwa, F., Aslam, M. J., & Mir, B. (2024). Survey research: Descriptive and analytical power, types and usages. International Journal of Politics & Social Sciences Review (IJPSSR), 3(3), 231–245. https://www.researchgate.net/publication/385828054

Susetyarini, E., & Fauzi, A. (2019). Trend of critical thinking skill researches in biology education journals across Indonesia: From research design to data analysis. International Journal of Instruction, 13(1), 535–550. https://doi.org/10.29333/iji.2020.13135a .

Transparency International Indonesia. (2025, February 11). Corruption Perception Index 2024: Korupsi, Demokrasi dan Krisis Lingkungan. https://ti.or.id .

Usman, A., & Sundari, S. (2024). The influence of village financial system (Siskeudes application), transparency, and internal control on fraud prevention. Public and Municipal Finance, 13(2), 24–30. https://doi.org/10.21511/pmf.13(2).2024.03 .

Wahyudi, S., Achmad, T., & Pamungkas, I. D. (2022). Prevention village fund fraud in Indonesia: Moral sensitivity as a moderating variable. Economies, 10(1), 26. https://doi.org/10.3390/economies10010026 .

Downloads

Published

2025-07-22

Most read articles by the same author(s)

Similar Articles

41-50 of 56

You may also start an advanced similarity search for this article.