Cashless Transactions and Retail Fraud
- DOI
- 10.2991/assehr.k.210909.049How to use a DOI?
- Keywords
- cashless, retail fraud
- Abstract
This study focuses on the role of cashless transactions in mediating the relationship between these factors and local government spending fraud. Researchers conducted literature searches, observations, and interviews with respondents and obtained baseline data through the distribution of questionnaires. Respondents to this survey are civil servants who were and still are involved in the local government spending process in Indonesia from 2013 to the fiscal year 2020. 324 The questionnaire was responded to, but only 307 responses could be processed because 17 data were damaged because they were filled in by the same person and not written by the authorized official. The data obtained were processed by SmartPLS. The results showed that cashless transaction implementation, law enforcement, and protection had a negative and significant impact on in-store fraud, but the technology did not have a significant impact on fraud. at the store. Law enforcement and protection variables, as well as technology, have a positive and significant impact on the execution of non-monetary transactions, the variable implementation of non-monetary transactions mediates the relationship between law enforcement and protection against fraud in local government spending, but not the technological variable. This study is limited to the factors that contribute to the success of non-monetary transactions.
- Copyright
- © 2021, 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/).
Cite this article
TY - CONF AU - Citra Dewi AU - Erlina AU - Zulkarnain AU - Syukriy Abdullah PY - 2021 DA - 2021/09/11 TI - Cashless Transactions and Retail Fraud BT - Proceedings of the 2nd International Conference on Science, Technology, and Modern Society (ICSTMS 2020) PB - Atlantis Press SP - 217 EP - 222 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.210909.049 DO - 10.2991/assehr.k.210909.049 ID - Dewi2021 ER -