Early Fraud Audit Education Strengthens Anti-Fraud Awareness Among SMK Triratna Students

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FORMOSA NEWS

On January 19, 2026, a team of lecturers from the Trisakti School of Management consisting of Ade Hanifa Putri, Rutji Satwiko, and Hery Gunawan conducted a community service program providing fraud audit education for Grade 12 Accounting students at SMK Triratna in Jakarta. This initiative is crucial for building anti-fraud awareness and equipping prospective workers with an understanding of ethics, professionalism, and integrity to anticipate fraud risks in the modern work environment.

Digital transformation and business process automation currently increase the opportunities for fraud, which can cause financial losses while damaging an organization's reputation. A report by the Association of Certified Fraud Examiners (ACFE) notes that organizations worldwide lose approximately 5% of their annual revenue due to occupational fraud. Therefore, introducing fraud risks, regulations, and internal controls needs to be instilled early on in vocational high school students who will eventually manage administration and finance.

This educational program uses an educational-participatory approach that combines interactive lectures, real-world case studies, group discussions, and question-and-answer sessions. The material is delivered practically and evaluated qualitatively through the level of participant engagement in responding to the material and participating in discussions.

The results of the activity show several key findings:

• Participants demonstrated extremely active participation and high enthusiasm during the discussion of real case studies in Indonesia.
• Students were able to understand the basic concepts of fraud based on OJK Regulation (POJK) Number 12 of 2024 as well as ACFE's fraud tree classification, which covers asset misappropriation, corruption, and financial statement fraud.
• Participants successfully recognized behavioral red flags or suspicious behavior indicators, such as inappropriate lifestyles and a reluctance to share tasks, as early signals for fraud prevention.

This practical, case-based education proves that fraud auditing literacy effectively supports the establishment of a culture of integrity and professional ethics for prospective workers before they enter the industrial world. According to the service team from the Trisakti School of Management, integrating regulations, theory, and concrete case examples can strengthen students' professional competence in understanding the importance of internal control systems.

Author Profiles:

• Ade Hanifa Putri, S.Ak., M.Ak., CAP. – Lecturer and Researcher at the Trisakti School of Management, Jakarta, Indonesia.
• Rutji Satwiko, S.E., M.Si., CPMA. – Lecturer and Researcher at the Trisakti School of Management, Jakarta, Indonesia.
• Drs. Hery Gunawan, M.M. – Lecturer and Researcher at the Trisakti School of Management, Jakarta, Indonesia.

Research Sources:

• Article Title: Fraud Audit Education for Vocational High School Students: Prevention, Detection, and Investigation
• Publication Year: 2026
• Affiliation: Trisakti School of Management, Jakarta, Indonesia