HU Model: Incorporation of Fraud Star in Detection of Corruption
International Journal of Economics and Management Studies |
© 2020 by SSRG - IJEMS Journal |
Volume 7 Issue 12 |
Year of Publication : 2020 |
Authors : Haryono Umar, Rahima Br. Purba |
How to Cite?
Haryono Umar, Rahima Br. Purba, "HU Model: Incorporation of Fraud Star in Detection of Corruption," SSRG International Journal of Economics and Management Studies, vol. 7, no. 12, pp. 1-8, 2020. Crossref, https://doi.org/10.14445/23939125/IJEMS-V7I12P101
Abstract:
This study aims to implement the integration of fraud stars (pressure, Opportunity, capability, Rationality, and lack of integrity) to detect corruption crimes. Corruption, as an abuse of authority or an act of benefiting oneself and a group, arises because of the lack of control over the power held and the opening of opportunities to divert the power, in addition to the uncertainty/absence of sanctions. Personal factors, such as a desire to be rich, respected, and appreciated, wishing for a luxurious lifestyle, and internal or external pressure from those around are among the factors that encourage corruption. Given the complexity of a criminal offense of corruption, there is an urgent need to establish a detection tool that identifies corruption occurrences in all activities, programs, units, work units, ministries/agencies, local governments, BUMN/ DUMD, or other organizations. With these various complexities, it is necessary to develop a model which is called the HU-Model to detect corruption.
Keywords:
HU model, Fraud Star, detection of corruption
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