Prof. Dr. Dra. Lilik Purwanti, M.Sc., Ak was inaugurated as Professor in the Field of Behavioral Accounting, Tuesday (02/25/2025), at the Samantha Krida building, Universitas Brawijaya (UB). She is the 33rd active Professor at the Faculty of Economics and Business (FEB), the 236th active Professor at UB, and the 412th Professor of all Professors produced by UB.
Her scientific oration was entitled “WETON-HEPTAGON MODEL (WHM): A New Approach to Fraud Detection Based on Local Wisdom”. This research is a development of the Fraud Hexagon Theory which integrates local wisdom in fraud detection.
WHM adds Weton (calculation of birth day in Javanese tradition) as the seventh element, completing the six conventional components: Pressure, Opportunity, Rationalization, Ability, Arrogance, and Collusion.
WHM provides several practical advantages, namely (1) Allowing organizations to take more effective and personalized preventive measures. (2) Facilitating early identification of employees who have the potential to commit fraud. (3) Enriching the series of fraud mitigation strategies with relevant cultural dimensions. (4) Providing a more comprehensive analytical framework in fraud risk management.
In terms of implementation, WHM offers a variety of potential applications, from screening systems in recruitment to developing early fraud detection mechanisms.
This model is built on the assumption that the basic character of an individual reflected in the weton can be a predictor of fraud behavior patterns, a premise that bridges the gap between local wisdom and modern needs in fraud prevention. [Irene/ UB PR/ Trans. Iir]
