Cashless Transaction Policy: The Strategy of Fraud Prevention in Jakarta Province, Indonesia

DOI

10.2991/aebmr.k.200606.023How to use a DOI?

Keywords

Cashless payment, Cashless transaction, Fraud Triangle, Fraud Prevention, The Government of DKI Jakarta Province

Abstract

This research aims to reveal the fraud potency after the implementation of cashless transaction policy at the government of DKI Jakarta Province. The claim that cashless transaction can minimize fraud, propels the researcher to use fraud triangle as the analysis technique. The results show that cashless transaction policy can strengthen the internal control at once improve the transparency and accountability of local government financial management. As the consequence, it cut the culture which causes fraud occurance until the opportunity of fraud practice can be minimized. However, it is still cannot be terminated. This finding supports at once confirms that cashless transaction can become the strategy of fraud prevention.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Firman Rato Risky
AU  - Gugus Irianto
AU  - Imam Subekti
PY  - 2020
DA  - 2020/06/09
TI  - Cashless Transaction Policy: The Strategy of Fraud Prevention in Jakarta Province, Indonesia
BT  - Proceedings of the 23rd Asian Forum of Business Education(AFBE 2019)
PB  - Atlantis Press
SP  - 149
EP  - 153
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200606.023
DO  - 10.2991/aebmr.k.200606.023
ID  - Risky2020
ER  -