Strategies for Strengthening Anti-Fraud Culture in the Digital Era through Knowledge Sharing, Internal Control, Employee Rotation and Work Pressure Management as an Efforts to Prevent Fraud at Bank XYZ (A Study in the Sumatera Region)

Syaiful Anam; Kadarusman Kadarusman

doi:10.55927/ajabm.v4i3.402

Authors

Syaiful Anam Sekolah Tinggi Ilmu Ekonomi Malangkucecwara
Kadarusman Kadarusman Sekolah Tinggi Ilmu Ekonomi Malangkucecwara

DOI:

https://doi.org/10.55927/ajabm.v4i3.402

Keywords:

Anti-Fraud Culture, Knowledge Sharing, Internal Control, Employee Rotation, Work Pressure Management

Abstract

This study aims to test the effectiveness of implementing a strategy to strengthen an anti-fraud culture through four main variables: knowledge sharing, internal control, employee rotation, and work stress management. The study used a quantitative approach with a Quasi-Experimental design. The results of the paired t-test showed a significant difference between the conditions before and after the intervention. The regression before the intervention was carried out showed that the variables of internal control, employee rotation, and work stress management had a significant effect on the anti-fraud culture, while knowledge sharing was not significant. However, the results after the intervention were carried out for 6 months showed a significant change in knowledge sharing. The overall regression model produced a coefficient of determination of 65.8%. These findings indicate that the four variables can simultaneously strengthen the anti-fraud culture in the XYZ Bank environment and have proven effective in reducing the opportunities and motivations for fraud in the XYZ Bank environment, as seen from the 14% reduction in fraud risk.

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