Fraud Behavior in Perspective Human Resource Development




Fraud Behavior, Human Resource Development, Economic, Psychological, System, Integrity


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.


Download data is not yet available.


Adriansyah, M. A., Apriliana, F., Nadzifah, E. R., Febrianti, A. A., & Pramesti, S. A. (2022). Overview of Work Engagement to Remote Worker. International Journal of Social Science and Business, 7(1).

Adriansyah, M. A., & Muhliansyah, M. (2022). Improving Personal Life in Mental Health to Build Work-Life Balance in The Era of Digitalization. Jurnal Aisyah : Jurnal Ilmu Kesehatan, 7(4).

Aspers, P., & Corte, U. (2019). What is Qualitative in Qualitative Research. Qualitative Sociology, 42(2).

Bohonos, J. W., & James-Gallaway, A. C. (2022). Enslavement and the Foundations of Human Resource Development: Covert Learning, Consciousness Raising, and Resisting antiBlack Organizational Goals. Human Resource Development Review, 21(2).

Brinkmann, J. (2015). Socratic dialogue – designed in the Nelson–Heckmann tradition: A tool for reducing the theory–practice divide in business ethics. In Business and the Greater Good: Rethinking Business Ethics in an Age of Crisis.

Cheliatsidou, A., Sariannidis, N., Garefalakis, A., Azibi, J., & Kagias, P. (2023). The international fraud triangle. Journal of Money Laundering Control, 26(1).

Clinard, M. B., & Cressey, D. R. (1954). Other People’s Money: A Study in the Social Psychology of Embezzlement. American Sociological Review, 19(3).

Creswell, W. (2013). Penyelidikan kualitatif dan desain penelitian: Memilih di antara lima pendekatan. Yogyakarta: Pustaka Pelajar.

Davis, J. S., & Pesch, H. L. (2013). Fraud dynamics and controls in organizations. Accounting, Organizations and Society, 38(6–7).

De Rose, C. (2019). Corruption in Public Procurement: How to Fight and Prevent it? Journal of Public Finance and Public Choice, 31(1–3).

Dyck, A., Morse, A., & Zingales, L. (2023). How pervasive is corporate fraud? Review of Accounting Studies.

Fitri, F. A., Syukur, M., & Justisa, G. (2019). Do the fraud triangle components motivate fraud in Indonesia? Australasian Accounting, Business and Finance Journal, 13(4).

Ghazali, M. Z., Rahim, M. S., Ali, A., & Abidin, S. (2014). A Preliminary Study on Fraud Prevention and Detection at the State and Local Government Entities in Malaysia. Procedia - Social and Behavioral Sciences, 164.

Gontijo, T. S., & Alves, F. A. M. (2019). A bibliometric study on industry 4.0 [Indústria 4.0: Um estudo bibliométrico]. International Journal of Professional Business Review, 4(2).

Graycar, A. (2019). Mapping corruption in procurement. Journal of Financial Crime, 26(1).

Graycar, A., & Prenzler, T. (2013). Preventing Corruption in Public Sector Procurement. In Understanding and Preventing Corruption.

Hilal, W., Gadsden, S. A., & Yawney, J. (2022). Financial Fraud: A Review of Anomaly Detection Techniques and Recent Advances. In Expert Systems with Applications (Vol. 193).

Kagias, P., Cheliatsidou, A., Garefalakis, A., Azibi, J., & Sariannidis, N. (2022). The fraud triangle – an alternative approach. Journal of Financial Crime, 29(3).

Karpoff, J. M. (2021). The future of financial fraud. Journal of Corporate Finance, 66.

López-Valcárcel, B. G., Jiménez, J. L., & Perdiguero, J. (2017). Danger: Local corruption is contagious! Journal of Policy Modeling, 39(5).

Lubis, L., & Fazira, E. (2022). Connection Management Self-Concept and Social Support With Student Confidence. Nidhomul Haq: Jurnal Manajemen Pendidikan Islam, 7(1), 31–38.

Mardatillah, M., Irianto, J., & Mariyanta, A. (2020). PHENOMENA BEHAVIOR FRAUD IN GOVERNMENT. JURNAL APLIKASI MANAJEMEN, 18(2), 300–306.

Moore, J. (2018). The Relationship Between Organization Size and Occupational Fraud. International Research Journal of Applied Finance, 9(5).

Olsen, A. L., Hjorth, F., Harmon, N., & Barfort, S. (2019). Behavioral Dishonesty in the Public Sector. Journal of Public Administration Research and Theory, 29(4).

Ramamoorti, S., Morrison III, D. E., Koletar, J. W., & Pope, K. R. (2013). ABC’s of behavioral forensics: applying psychology to financial fraud prevention and detection. John Wiley & Sons.

Rashid, M. A., Al-Mamun, A., Roudaki, H., & Yasser, Q. R. (2022). An Overview of Corporate Fraud and its Prevention Approach. Australasian Accounting, Business and Finance Journal, 16(1).

Ross, I. (2015). Exposing fraud: Skills, process and practicalities. John Wiley & Sons.

Salter, M. S. (2012). Lawful But Corrupt: Gaming and the Problem of Institutional Corruption in the Private Sector. SSRN Electronic Journal.

Sánchez, M., Torres, J., Zambrano, P., & Flores, P. (2018). FraudFind: Financial fraud detection by analyzing human behavior. 2018 IEEE 8th Annual Computing and Communication Workshop and Conference, CCWC 2018, 2018-January.

Sánchez-Aguayo, M., Urquiza-Aguiar, L., & Estrada-Jiménez, J. (2021). Fraud detection using the fraud triangle theory and data mining techniques: A literature review. In Computers (Vol. 10, Issue 10).

Schwartz, J. S. J. (2013). On the moral permissibility of terraforming. Ethics and the Environment, 18(2).

Sofo, F., Fitzgerald, R., & Jawas, U. (2012). Instructional leadership in Indonesian school reform: Overcoming the problems to move forward. School Leadership and Management, 32(5).

Soni, M. S. M., & Smallwood, J. J. (2023). Perceptions of Corruption in the South African Construction Industry. International Journal of Construction Education and Research.

Swanson, R. A. (2009). Human resource development quarterly: In the beginning. Human Resource Development Quarterly, 20(1).


World Bank. (2017). Public Sector Internal Audit:Focus on Fraud. Centre for Financing Reporting Reform: World Bank Group.

Yustiarini, D., & Soemardi, B. W. (2020). A review of corruption in public procurement in Indonesia. IOP Conference Series: Materials Science and Engineering, 849(1).




How to Cite

Mardatillah, Marlindawaty, Gazali, S., & Lumbaa, M. (2023). Fraud Behavior in Perspective Human Resource Development. International Journal of Professional Business Review, 8(5), e02030.