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Open Access
Article
Publication date: 17 September 2024

Haryono Umar, Rahima Purba, Magda Siahaan, Siti Safaria, Welda Mudiar and Markonah Markonah

This paper aims to test the effectiveness of the Haryono Umar (HU)-model used in corruption prevention strategies through corruption detection as a tool for detecting corruption…

Abstract

Purpose

This paper aims to test the effectiveness of the Haryono Umar (HU)-model used in corruption prevention strategies through corruption detection as a tool for detecting corruption because the mode of corruption is increasingly dynamic and complex by focusing on the causes of corruption: pressure, opportunity, rationalization, capability and lack of integrity.

Design/methodology/approach

The research uses multiple regression methods, classification and regression trees and the HU-model application system developed by researchers. The research sample uses secondary data from financial reports on the Indonesia stock exchange according to organizational clustering (such as red, grey and green areas).

Findings

The research result showed that of the 470 sample companies, there were 445 companies, or 98.9%, in the red cluster (indicated corruption), 19 companies, or 4.04, in the green clusters or not indicated corruption and six companies, or 1.28%, were included in the grey cluster or potential corruption. By knowing the cluster of an organization, efforts to prevent corruption can be made effective and efficient. Implementing the HU-model proves that the amount of pressure, the abundance of opportunities, the ease of rationalization and the high level of position and authority strengthen the drive for corruption if there is a lack of integrity.

Research limitations/implications

Each internal organization can use this model independently and find conditions related to corruption so that they can immediately take action to prevent it.

Originality/value

The application of the HU-model is a discovery in preventing corruption by focusing on the possibility of corruption occurring in each organization through organizational clustering.

Details

Journal of Money Laundering Control, vol. 27 no. 7
Type: Research Article
ISSN: 1368-5201

Keywords

Open Access
Article
Publication date: 24 February 2022

Magda Siahaan, Harry Suharman, Tettet Fitrijanti and Haryono Umar

Business Principles for Countering Bribery, 2003, helps companies design and implement anti-bribery policies, one of anti-corruption. Since then, the business environment has…

3884

Abstract

Purpose

Business Principles for Countering Bribery, 2003, helps companies design and implement anti-bribery policies, one of anti-corruption. Since then, the business environment has changed, can carry out anti-corruption activities from within the organization through a management system. Currently, the business world recognizes the existence of an integrated governance, risk management and compliance (GRC), where one of the goals is to overcome the risk of corruption in the organization. Therefore, this study aims to clarify the concept of integrated GRC implementation within the organization through previous studies from 2007 to 2021.

Design/methodology/approach

This study was designed in a systematic literature review based on five journal publishers’ articles/journals from the Web of Science, Scopus and Google Scholar databases. Keywords used to search consist of Anti-Corruption (AC); Governance (G); Risk Management (RM); Compliance (C); GRC. The four keywords G, RM, C and GRC, are filtered based on articles that correlate with AC.

Findings

Overall, this review shows a few concepts for integrated GRC implementation in organizations that effectively support the prevention and detection of corruption. Although no empirical research has been found in the literature review, these three GRC silos – governance, risk management and compliance – support anti-corruption. In other words, it is hoped that the successful implementation of the integrated GRC in the future can improve the anti-corruption capabilities to be achieved in every organization.

Research limitations/implications

Research only discusses one internal function within the organization, of the many internal functions that are known to detect and prevent corruption.

Practical implications

Organizations can use this review to understand the importance of internal functions in combating the risk of corruption with a more consistent and committed commitment to implementing an integrated GRC.

Originality/value

As far as the authors’ search is concerned, there is no review of the concept of integrated GRC implementation against anti-corruption. It invites researchers to examine the actual implementation of this integrated GRC in organizations.

Details

Journal of Financial Crime, vol. 30 no. 1
Type: Research Article
ISSN: 1359-0790

Keywords

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