Proceedings of the 2nd International Interdisciplinary Conference on Environmental Sciences and Sustainable Developments (IICESSD) 2022 Education and Green Economy (IICESSD EGE 2022)

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Fraud Prevention by Integrating Tri Hita Karana Value as Organizational Culture

Authors
Ni Putu Riski Martini1, *, Made Sudarma2, Lilik Purwanti3, Noval Adib4
1A Lecturer in Accounting Department, Warmadewa University, Denpasar, Indonesia
2Economics and Business Faculty, Brawijaya University, Malang, Indonesia
3Economics and Business Faculty, Brawijaya University, Malang, Indonesia
4Economics and Business Faculty, Brawijaya University, Malang, Indonesia
*Corresponding author. Email: riskimartini@gmail.com
Corresponding Author
Ni Putu Riski Martini
Available Online 31 December 2023.
DOI
10.2991/978-2-38476-172-2_66How to use a DOI?
Keywords
—Tri Hita Karana; Fraud Diamond Theory; Village Credit Institutions (LPD)
Abstract

Purpose This study aims to integrate the value of Tri Hita Karana (THK) as an organizational culture in fraud prevention efforts. Design/methodology/approach– This study uses a qualitative approach with an ethnographic research design. Data collection was carried out through participatory observation, interviews, and analysis of artifacts. The interview was conducted at the Pecatu Traditional Village LPD as the LPD with the largest assets and profit contributors who were not involved in fraud.

Finding– The results of this study provide an illustration that in terms of religiosity based on the dimensions of Ozer et al. [1] namely behavior, effect, and affect, the LPD of the Pecatu Traditional Village has implemented the THK practice well. Based on the fraud prevention carried out by the Pecatu Traditional Village LPD, it has implemented fraud prevention based on the Thompson dimension [2] which is internalized with THK. Based on the diamond fraud theory, the Pecatu Traditional Village LPD implements prevention to mitigate the factors causing fraud which are internalized with THK. The results of this study are that there is an internalization of THK in LPDs that are not involved in fraud. This study also proves that the values in THK are in line with the values needed in fraud prevention efforts.

Originality/value– Research that examines the internalization of THK in fraud prevention efforts, especially in LPD, is still limited. On the other hand, LPDs, especially in Bali, have a very large role so that research in the context of fraud prevention efforts in LPDs is very necessary.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2nd International Interdisciplinary Conference on Environmental Sciences and Sustainable Developments (IICESSD) 2022 Education and Green Economy (IICESSD EGE 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
31 December 2023
ISBN
978-2-38476-172-2
ISSN
2352-5398
DOI
10.2991/978-2-38476-172-2_66How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Ni Putu Riski Martini
AU  - Made Sudarma
AU  - Lilik Purwanti
AU  - Noval Adib
PY  - 2023
DA  - 2023/12/31
TI  - Fraud Prevention by Integrating Tri Hita Karana Value as Organizational Culture
BT  - Proceedings of the 2nd International Interdisciplinary Conference on Environmental Sciences and Sustainable Developments (IICESSD)  2022 Education and Green Economy (IICESSD EGE 2022)
PB  - Atlantis Press
SP  - 395
EP  - 401
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-172-2_66
DO  - 10.2991/978-2-38476-172-2_66
ID  - Martini2023
ER  -