Fraud Behavior in Perspective Human Resource Development

• Autores: Mardatillah Mardatillah, Marlinda Waty, Sani Gazali, Markus Lumbaa
• Localización: International Journal of Professional Business Review: Int. J. Prof.Bus. Rev., ISSN 2525-3654, ISSN-e 2525-3654, Vol. 8, Nº. 5, 2023 (Ejemplar dedicado a: Continuous publication; e01897)
• Idioma: inglés
• DOI: 10.26668/businessreview/2023.v8i5.2030
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• Resumen

  • Purpose:   This study aims at finding out how the perspective of human resource development is in understanding and interpreting fraud behavior based on the informants' awareness of the state civil apparatus.

      Theoretical framework:   Fraud behavior that will be investigated by researchers is fraud behavior which is the lowest or minor violation in the Human Resources and Human Resources Development Agency, but as a result that is not handled and resolved then the violation increases to moderate and high or severe which can threaten or provide opportunities for the country's civil apparatus likely to be dishonorably discharged. This means that prevention and opportunities to overcome them are not found holistically and comprehensively. For this reason, using the perspective of human resource development to be studied is expected to contribute, especially for the state civil apparatus to focus on developing themselves. Because when a person focuses on developing himself then cheating behavior will not be done because the concerned focus on developing himself because he already knows his potential.

      Design/methodology/approach:  This research uses a phenomenological qualitative research method.

      Findings:  The results of this study indicate that the perpetrators of fraud interpret fraud behavior as an expression of disappointment and dissatisfaction and consider this as something humanist under pressure because it is triggered by the dilemmatic conditions they face. In this case, the perspective of human resource development has three main components, namely the economic, psychological and system dimensions which are based on the ethics of human resource development as a complement to the three components.

      Research, Practical & Social implications:  The researcher elaborates and adds the perspective of developing human resources with fraudulent behavior as an effort to prevent this fraudulent behavior from occurring.

      Originality/value:  The researcher adds that integrity is an additional table leg as the implementation of fraudulent behavior.

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