JEFMS Journal

ABSTRACT:

This study aims to evaluate and document the development of research related to fraud in Indonesia so that it can become a literature review material for further analysis. This study uses the "Charting the Field" method developed by Hesford et al. (2007) with a population of 20 articles published in accredited national and international journals that examine factors influencing fraud in the government sector, with a period of 2013-2022, all of which can be accessed online. The research results show that systems and people can be the leading causes of fraud. The system may consist of a financial management system and officers or other individuals with power over finances. The main sources of fraud are weak institutions and dishonest officials and individuals.

KEYWORDS:

Fraud, Indonesia.

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