The Role of Organizational Citizenship Behavior in Implementing Anti-Fraud Strategies at Bank Sulselbar
DOI:
https://doi.org/10.37899/mjde.v2i3.223Keywords:
Organizational Citizenship, Behavior, Anti-Fraud StrategyAbstract
The implementation of effective anti-fraud strategies relies not only on clear policies and procedures but also on the involvement of all members across the organization. In this case, organizational citizenship behavior plays a very important role. This study aims to analyze organizational citizenship behavior in the implementation of anti-fraud strategies at Bank Sulselbar in South Sulawesi and West Sulawesi Provinces. This study uses a descriptive quantitative research approach with data collection methods, namely questionnaires and review documents. Samples in this research are Bank Sulselbar employees. Data sources consist of primary and secondary data. While the technique of data analysis uses inferential statistics. The results of the study show that organizational citizenship behavior in implementing anti-fraud strategies at Bank Sulselbar in South Sulawesi and West Sulawesi Provinces is 20,730 or 88% of the maximum percentage. If seen from the value range table it can be concluded that organizational citizenship behavior in implementing anti-fraud strategies at Bank Sulselbar in South Sulawesi and West Sulawesi Provinces is relatively very high.
References
ACFE. (2020). Indonesia fraud survey 2019. Association of Certified Fraud Examiners – Indonesia Chapter.
Aldag, R., & Resckhe, W. (1997). Employees value added: Measuring discretionary effort and its value to the organization (pp. 1–8). Center for Organization Effectiveness, Inc.
Alfian, N., Tarjo, T., & Haryadi, B. (2017). The effect of anti fraud strategy on fraud prevention in banking industry. Asia Pacific Fraud Journal, 2(1), 61-72. https://doi.org/10.21532/apfj.001.17.02.01.05
Ariyanto, R., & Bone, H. (2020). Fraud awareness in Indonesian governmental sector: Multi-agency responses. Review of Integrative Business and Economics Research, 9, 209-222.
Balsiukaitė, I. (2022). " Project management during implementation of anti-fraud software" (Doctoral dissertation, Vilniaus universitetas.).
Barker, R. (2020). The use of proactive communication through knowledge management to create awareness and educate clients on e-banking fraud prevention. South African Journal of Business Management, 51(1), 1-10. http://dx.doi.org/10.4102/sajbm.v51i1.1941
Baron, R. A., & Greenberg, J. (2000). Behavior in organizations (8th ed.). McGraw Hill.
Bartsiotas, G. A., & Achamkulangare, G. (2016). Fraud prevention, detection and response in united nations system organizations. Jenewa: United Nations.
Bello, O. A., & Olufemi, K. (2024). Artificial intelligence in fraud prevention: Exploring techniques and applications challenges and opportunities. Computer science & IT research journal, 5(6), 1505-1520. http://dx.doi.org/10.51594/csitrj.v5i6.1252
Biegelman, M. T., & Bartow, J. T. (2012). Executive roadmap to fraud prevention and internal control: Creating a culture of compliance. John Wiley & Sons.
Chhabra Roy, N., & P, S. (2024). Proactive cyber fraud response: a comprehensive framework from detection to mitigation in banks. Digital Policy, Regulation and Governance, 26(6), 678-707. http://dx.doi.org/10.1108/DPRG-02-2024-0029
Elster, J. (2006). Altruistic behavior and altruistic motivations. Handbook of the economics of giving, altruism and reciprocity, 1, 183-206. https://doi.org/10.1016/S1574-0714(06)01003-7
Guptam, M. D. (2024). Corporate Governance And The Prevention Of Fraud-An Analytical Study. International Journal of Multidisciplinary Research and Explorer, 4(2), 38-53.
Hashim, H. A., Salleh, Z., Shuhaimi, I., & Ismail, N. A. N. (2020). The risk of financial fraud: a management perspective. Journal of Financial Crime, 27(4), 1143-1159. http://dx.doi.org/10.1108/JFC-04-2020-0062
Herawaty, N., & Hernando, R. (2020). Analysis of internal control of good corporate governance and fraud prevention (Study at the Regional Government of Jambi City). Sriwijaya International Journal of Dynamic Economics and Business, 103-118. https://doi.org/10.29259/sijdeb.v4i2.103-118
Indonesia Corruption Watch (ICW). (2022). Number of corruption cases in BUMN environment based on sector. https://antikorupsi.org
Kerlinger, F. N. (1973). Multiple regression in behavioral research. Holt, Rinehart & Winston, Inc.
McKeever, G. (1999). Fighting fraud: An evaluation of the government's social security fraud strategy. The Journal of Social Welfare & Family Law, 21(4), 357–371. https://doi.org/10.1080/09649069908410268
Mwangi, S. W., & Ndegwa, J. (2020). The influences of fraud risk management on fraud occurrence in Kenya listed companies. International Journal of Finance & Banking Studies, 9(4), 147–160. https://doi.org/10.20525/ijrbs.v9i4.913
Organ, D. W., Podsakoff, P. M., & MacKenzie, S. B. (2006). Organizational citizenship behavior: Its nature, antecedents, and consequences. Sage Publications, Inc.
Rahayu, D., Hartanto, R., Rohayati, I., & Harni, R. (2024). Fraud Prevention Strategies In Indonesian MSMEs: The Significance of Honesty And Internal Control Factors. Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan, 1(4), 427-440. https://doi.org/10.59407/jakpt.v1i4.879
Ramos, S., Perez-Lopez, J. A., Abreu, R., & Nunes, S. (2024). Impact of fraud in Europe: Causes and effects. Heliyon, 10(22). https://doi.org/10.1016/j.heliyon.2024.e40049
Rathakrishnan, S., Baskar, T., & Campus, T. (2024). Fortifying financial integrity: Insights into fraud detection and prevention strategies across various financial companies in Sri Lanka from the perspectives of accountants and internal auditors in an Analytical Review. International Journal of Research and Innovation in Social Science, 8(6), 2168-2181. http://dx.doi.org/10.47772/IJRISS.2024.806163
Remeikienė, R., & Gaspareniene, L. (2023). Effects on the Economic and Sustainable Development and on the Poverty and Social Inequality. In Economic and Financial Crime, Sustainability and Good Governance (pp. 205-234). Cham: Springer International Publishing. http://dx.doi.org/10.1007/978-3-031-34082-6_9
Rezaee, Z. (2005). Causes, consequences, and deterence of financial statement fraud. Critical perspectives on Accounting, 16(3), 277-298. https://doi.org/10.1016/S1045-2354(03)00072-8
Robbins, S. P., & Judge, T. A. (2008). Organizational behavior (Translated by D. Angelica). Salemba Empat.
Rukmana, H. S. (2021). Determinants of Pentagon Fraud in detecting financial statements fraud and company value. Wise Science Magazine, 18(1), 109–117. https://doi.org/10.31334/bijak.v18i1.1345
Sears, D. O. (2005). Social psychology (5th ed.). Erlangga.
Shonhadji, N., & Irwandi, S. A. (2024). Fraud prevention in the Indonesian banking sector using anti-fraud strategy. Banks and Bank Systems, 19(1), 12. http://dx.doi.org/10.21511/bbs.19(1).2024.02
Simbolon, R., Ahmad, N., & Elviani, S. (2019). Are the models of fraud triangle elements sufficient enough to prevent fraud? Evidence in North Sumatra Province. In Proceedings of the 1st International Conference on Social Science and Interdisciplinary Studies (ICSSIS 2018). Atlantis Press. https://doi.org/10.2991/icssis-18.2019.4
Sipayung, E. S. N., Yanti, H. B., & Setya, A. B. (2022, December). Impact of Anti-Fraud Awareness, Fraud Detection Procedures, and Technology to Fraud Detection Skill. In 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021) (pp. 783-787). Atlantis Press. http://dx.doi.org/10.2991/978-2-494069-49-7_132
Todorović, Z., Tomaš, D., & Todorović, B. (2020). Anti-fraud strategy. ECONOMICS-Innovative and Economics Research Journal, 8(2), 69-78.
Umar, H. (2013). Government financial management, strategy for preventing corruption in Indonesia. The South East Asian Journal of Management. https://doi.org/10.21002/seam.v5i1.1793
Vigoda-Gadot, E. (2007). Redrawing the boundaries of OCB? An empirical examination of compulsory extra-role behavior in the workplace. Journal of business and psychology, 21(3), 377-405. http://dx.doi.org/10.1007/s10869-006-9034-5
Zahra, S. A., Priem, R. L., & Rasheed, A. A. (2007). Understanding the causes and effects of top management fraud. Organizational Dynamics, 36(2), 122-139. http://dx.doi.org/10.1016/j.orgdyn.2007.03.002
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Mustard Journal De Ecobusin

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
This journal provides direct open access to it's content on the principle that research is freely available to the public supporting a greater global exchange of knowledge. All articles published by Open Access will soon and forever be free for everyone to read and download. The license options defined for this journal are Creative Commons Attribution-ShareAlike (CC BY-SA)

