Title:
Application of Neuro-linguistic Programming (NLP) in Fraud Prevention Efforts at CV. Globalindo Kencana Sakti

Authors:
Ezra Ariella Wibowo, Fidiana Fidiana, Titik Mildawati, Indonesia

Abstract:

This study investigates the role of Neuro-Linguistic Programming (NPL) in preventing fraud at CV. Globalindo Kencana Sakti. It applies qualitatively. Furthermore, the data were taken from the company's director and head of accounting division as key informants who understand the practice of internal control and organizational dynamics. The data were collected through in-depth review, documentation, and indirect analysis on companies’ policy, procedure, and managerial practice. Moreover, the data were analyzed through data reduction and presentation with NVivo software to identify pattern, theme, and connection between findings. The data validation was analyzed through source triangulation to ensure consistency, credibility, and validity of the result. The research shows that fraud prevention does not only depend on the internal control system which is technical and procedural, but also mostly influenced by psychological approach through NLP implementation which builds mindset, communication, and employees’ behavior. Additionally, building organizational culture which highlights integrity, disclosure, and responsibility values can empower the internal control effectiveness of multilayers. In addition, integration among NLP, integrity culture, and mechanism of internal control is proven to contribute significantly in lowering the potency of fraud in the surrounding environment.

DOI: https://doi.org/10.51505/IJEBMR.2026.10615