Employee Watchlist as an Effort to Prevent Fraud in Banking in Indonesia

Authors

  • Adirama Chrisna Putra Magister Akuntansi Universitas Tanjungpura
  • Umianty Hamzani Magister Akuntansi Universitas Tanjungpura
  • Muhammad Fahmi Magister Akuntansi Universitas Tanjungpura
  • Syarif M Helmi Magister Akuntansi Universitas Tanjungpura
  • Nina Febriana Dosinta Magister Akuntansi Universitas Tanjungpura

Keywords:

Employee Watchlist, Fraud Triangle Theory, Know Your Employee, Prevention

Abstract

This study aims to develop a data-based Employee Watchlist system as a fraud prevention strategy in the banking sector in Indonesia. This study is based on the Fraud Triangle Theory, focusing on two main elements, namely motivation and opportunity, and strengthening the implementation of the Know Your Employee (KYE) strategy as regulated in POJK No. 12 of 2024 concerning Anti-Fraud Strategy. The method used is a case study with a descriptive-quantitative approach at Bank ABC. The data analyzed includes internal employee indicators such as Debt Service Ratio (DSR), leave patterns, and length of service in one position. The results of the study indicate that employees with DSR> 70%, do not take block leave, and hold the same position for more than two years have a high risk of fraud. This study supports the preparation of an Employee Watchlist system that is integrated with individual risk indicators predictively. This study also contributes to designing data-based supervision of employee behavior as part of the transformation of human resource risk management in the financial sector.

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Published

2025-07-04

How to Cite

Putra, A. C., Hamzani, U., Fahmi, M., Helmi, S. M. and Dosinta, N. F. (2025) “Employee Watchlist as an Effort to Prevent Fraud in Banking in Indonesia”, Sebatik, 29(1), pp. 103–109. Available at: https://jurnal.wicida.ac.id/index.php/sebatik/article/view/2599 (Accessed: 13 July 2025).

Issue

Vol. 29 No. 1 (2025): June 2025

Section

Articles

License

Copyright (c) 2025 Adirama Chrisna Putra, Umianty Hamzani, Muhammad Fahmi, Syarif M Helmi, Nina Febriana Dosinta

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This work is licensed under a Creative Commons Attribution 4.0 International License.

 

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