Dampak Pelatihan Anti-Fraud terhadap Kesadaran dan Perilaku Karyawan

Fraud threats within organizations are often driven more by low individual integrity than by mere systemic weaknesses. This issue becomes critical in the tax consultancy sector, which relies heavily on client trust. This study aims to analyze how anti-fraud training shapes the awareness of employe Fraud within organizations is often driven more by weak individual integrity than by systemic weakness alone, and Islamic teaching frames this failure as a breach of amanah (trustworthiness) and siddiq (honesty) rather than a mere technical governance problem. This study examines how anti-fraud training shapes employee awareness and behavior at Konsultan Pajak Ratna, and interprets that process through the values of amanah, muraqabah (the consciousness of being watched by God), and siddiq. A qualitative case study design was used, with data gathered through in-depth interviews, observation, and documentation involving the Director, a Supervisor, and administrative staff. The findings show that training shifted employees’ understanding of fraud from a physical crime to sensitivity toward daily administrative vulnerabilities, a shift that substantively reflects the growth of muraqabah, an internalized form of self-supervision that operates even without external monitoring. This awareness translated into concrete practices — clear desk policy, independent e-Faktur verification, and the courage to report irregularities — each an operational expression of amanah in safeguarding client data and siddiq in disclosing wrongdoing. The study concludes that anti-fraud training is most effective when built not merely as procedural compliance but as a process of internalizing religious values that shape employees’ self-control. Tax consulting firms are encouraged to embed amanah and muraqabah explicitly into training content so that compliance becomes durable rather than merely sanction-driven. es at Konsultan Pajak Ratna in recognizing, assessing, and responding to fraud risk. Using a qualitative approach and a case study method, data were collected through in-depth interviews, observation, and documentation. The findings show that anti-fraud training effectively transformed employees’ perception of fraud, shifting it from a mere physical crime to sensitivity toward daily administrative vulnerabilities. This cognitive transformation directly encouraged positive work behaviors, such as data security discipline, routine double-checking of documents, and the courage to report indications of fraud without reluctance. In conclusion, continuous training and exemplary leadership conduct are proven crucial in building anti-fraud awareness and a culture of integrity. The implication is that management needs to routinize training and provide safe reporting channels, while further research is recommended to explore this phenomenon in larger-scale corporations.