“…The perpetration of fraudulent activities permeates all strata of society, from the affluent to lower-level employees, leaving no institution or organization immune to its potential occurrence. Instances of fraud have been documented across diverse sectors, including public (Setiawan, 2023b), private (Dewi et al, 2023;, social finance (Arshad et al, 2015;Ohalehi, 2019;Setiawan, 2023a;Setiawan & Alim, 2022), digital and technological domains , and the educational sector (Ebaid, 2022;Sofyani et al, 2022;Sunaryo & Utami, 2021). The ramifications of fraud are multifaceted, encompassing financial loss, reputational damage, erosion of trust, psychological distress, and significant law enforcement expenditures (Maulidiyah, 2023).…”