HOLISTIC JUSTICE: A PROPOSED COMPREHENSIVE JUSTICE APPROACH TO PREVENT FRAUD

Abstract

This study presents the exploration organizational justice concept more comprehensively by including retributive justice. The ACFE survey during 2008-2012 and the 2016 ACFE Indonesia survey showed that there was not much law enforcement against perpetrators of fraud or corruption. This does not produce a deterrent effect because there is an injustice in punishment. Furthermore, management science research shows the concept of organizational justice, but the dimensions discussed are justice related to reward. Though management research states that injustices in rewards encourage WDB, CWB, or fraud as reciprocal due to anger or revenge. Through this normative research approach, for the perspective of fraud prevention, organizational justice should include justice in punishment known as retributive justice. Therefore, it can be concluded that building fraud prevention requires holistic justice, which is an extension of organizational justice by including retributive justice.