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All Journal Asia Pacific Fraud Journal Prosiding Konferensi Nasional Penelitian Matematika dan Pembelajarannya JURNAL ABDIMAS PLJ Media Akuntansi Perpajakan
Sari, Eko Gumaya
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Asia Pacific Fraud Journal

 1 
THE EFFECT OF FEE AND MOTIVATION ON CORRUPTION ERADICATION USING KPK PERFORMANCE AS THE INTERVENING VARIABLE Eko Gumaya Sari; Dede Rahmat; Sofyan Widjaya
Asia Pacific Fraud Journal Vol 5, No 2: Volume 5, No. 2nd Edition (July-December 2020)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v5i2.159

Abstract

This research aims to find out the effect of fee and motivation on the eradication of corruption. Rewarding or giving fees has been set in Government Regulation Number 43 of 2018 concerning procedures for involving community participation and awarding in the prevention and eradication of criminal acts of corruption. Based on the Government Regulation No. 43 of 2018, those who provide information to law enforcers regarding allegations of corruption will get awards in the form of charter and premiums, or also called fees/rewards, ranging up to a maximum of IDR 200 million. In addition, certain motivation will also influence community to play a role in eradicating corruption.This research uses qualitative data or primary data obtained through questionnaires distributed to the public, economic observers, and practitioners. Data testing is done using Data Path analysis with Smart PLS. The number of valid and reliable sample data to be analyzed is as many as 40 samples. The results of this research show that fees/rewards have a positive and significant effect on corruption eradication. Motivation has a negative and not significant effect on corruption eradication. The variable of fees/rewards has a positive effect on corruption eradication mediated by the KPK performance. Motivation has a negative effect on corruption eradication mediated by the KPK performance. In this digital era,with super-sophisticated technology, the millennia generation has a very critical mindset in assessing the performance of the KPK. The Corruption Eradication Commission (Indonesia: Komisi Pemberantsan Korupsi/KPK), however, can provide confidence to the public that the community participation will make it easy for the KPK to carry out its work.
Fraud Risk Analysis Using Fraud Hexagon Model and Beneish M-Score in the Financial Report of PT Indo Listrik Nusantara Period 2021-2023 Sari, Eko Gumaya; Cahyana
Asia Pacific Fraud Journal Vol. 10 No. 1: 1st Edition (January-June 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i1.365

Abstract

The purpose of this study is to analyze and identify the possibility of Fraud in the financial report of PT. Indo Listrik Nusantara. Using a mixed qualitative and quantitative methodology. The quantitative technique calculates the Beneish index ratio, while the qualitative method selects a sample of questionnaire responses from 52 respondents who are considered significant to be examined. An overall analysis of PT Indo Listrik Nusantara for the past three years, namely 2021 to 2023, revealed a risk of Fraud based on respondent responses. Additional searches and interviews revealed that the Company had double-booked on two different databases, namely internal management and taxation, which had an impact on the decline in the Company’s performance. Although activities like this often occur, the 2022 financial report with the calculation of the Beneish index ratio is an example of organized Fraud. This shows that the Company will not have a strong financial performance in 2022 because high sales figures are followed by high overall costs. The Beneish index ratio and the fraud hexagon are excellent tools for determining the risk of Fraud in a company’s financial statements.
Co-Authors Ali, Kurnia Fatimah cahyana Dede Rahmat Fajriah, Anisa Nur Fazriah, Siti Lilis Sulastri Pramayanti, Dian Ikha Purwaningrum, Fajar Adhi Rosmawati, Risa Sofyan Widjaya Zikri, Arian