Specialty literature and solutions in the market have been focusing last decade on collecting aggregating significant amounts of data about transactions (and user behavior) refining algorithms used to identify fraud. At same time, legislation European Union has adopted direction (e.g., PSD2) order impose obligations stakeholders However, one hand, provides a high-level description this legal ob...

When a business suffers from unsuccessful competitive strategies, poor products, or pricing disadvantages, it generally tends to suffer a steady erosion of corporate value and credit quality, but no abrupt death. By contrast, revelation of large-scale earnings manipulation usually results in a quick and abrupt failure of the corporation, often in a span of just weeks or months. Thus the sudden ...

Online payment is significant for paperless trading, but the problem about money laundering and credit fraud is the biggest bottleneck for its development. Making the abundant customer data and financial transaction data be well ordered is a reliable clue of effectively identifying suspicious financial transactions, which is the core of financial supervision. Based on the analysis of existing p...

The COVID-19 pandemic has caused nationwide economic losses. This condition forces companies to try keeping financial performance stable. What needs be watched out for during this is hiding or manipulating company statements improve investors’ interest in investing on the pandemic. Before pandemic, statement fraud cases had often occurred Indonesia, such as of auditor failure, revising statemen...

With the continuing growth of E-commerce, credit card fraud has evolved exponentially, where people are using more on-line services to conduct their daily transactions. Fraudsters masquerade normal behaviour of customers to achieve unlawful gains. Fraud patterns are changing rapidly where fraud detection needs to be re-evaluated from a reactive to a proactive approach. In recent years Deep Lear...

In parallel to the increase in the number of credit card transactions, the financial losses due to fraud have also increased. Thus, the popularity of credit card fraud detection has been increased both for academicians and banks. Many supervised learning methods were introduced in credit card fraud literature some of which bears quite complex algorithms. As compared to complex algorithms which ...

The purpose of this study was to determine the effect fraud diamond and financial stability on fraudulent statement with anti-fraud as a moderating variables in banking companies listed Indonesia stock exchange 2016-2020. sample used is 28 companies. data secondary data. analysis technique quantitative. Structural Equation Modeling an help Smart SPSS software version 25. results indicate that p...