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All Journal Journal of Auditing, Finance, and Forensic Accounting Asia Pacific Fraud Journal RANDANG TANA - Jurnal Pengabdian Masyarakat Istithmar: Jurnal Studi Ekonomi Syariah
Mohammad Nizarul Alim
Universitas Trunojoyo Madura
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Journal : Asia Pacific Fraud Journal

 1 
THE EFFECT OF MONOPOLY POWER AND INTEGRITY ON THE TENDENCY TO COMMIT FRAUD IN E-PROCUREMENT Hadi Avianto; Moh. Nizarul Alim; Tarjo Tarjo
Asia Pacific Fraud Journal Vol 4, No 1: Volume 4, No. 1st Edition (January-June 2019)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.091 KB)

Abstract

The main objective of this study is to examine the influence of Monopoly Power and Integrity on fraud that occurs in the e-procurement process. This study involved parties directly related to the procurement of goods and services and the development of electronic procurement systems incorporated in the Procurement Service Unit (referred to in Indonesia as Unit Layanan Pengadaan / ULP) and the Electronic Procurement Services (or referred to Layanan Pengadaan Secara Elektronik / LPSE). This study used a quantitative approach and primary data in the form of questionnaire as measurement instrument. The method of analysis was done using SmartPLS 3. Path analysis and bootstrapping technique were used to test the hypothesis. The results of this study show that power monopoly has a significant positive effect on fraud in e-procurement, while integrity has a significant negative effect on fraud in e-procurement.
POTENTIAL FOR FRAUD IN THE MANAGEMENT OF JKN FUNDS AT COMMUNITY HEALTH CENTERS (Case study at Community Health Centers in “Hastinapura” District) Himmayatul W; Mohammad Nizarul Alim; Prasetyono Prasetyono
Asia Pacific Fraud Journal Vol 3, No 2 (2018): Volume 3, No.2nd Edition (July-December 2018)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.559 KB) | DOI: 10.21532/apfjournal.v3i2.81

Abstract

The purpose of this study is to assess the potential for fraud in the management of the National Health Insurance (Indonesian: Jaminan Kesehatan Nasional /JKN) funds at Community Health Center. The research is conducted using qualitative method with case study design in Hastinapura District. The methods of data collection used are documentation, unstructured interviews and observations, which are then analyzed based on interpretation recorded by researchers. The informants consisted of 2 treasurers of JKN Health Center, 1 member of JKN team of Health Department, and 1 medicine manager of Health Center. The results of this research show that the potential for fraud in JKN funds at Health Center includes: the utilization of capitation fund which is not in accordance with the provisions of legislation, the division of service is potential for moral hazard, the operational cost of the Health Centers is colored by the entrusted activities from health department, and the excessive medicine stocks in remote Health Centers. The additional cost occurs because the Health Center is running out of medicine stock so that the patient has to increase the cost for the purchase of the medicine. The potential for fraud in non-capitation funds is that participants have to pay for actual family planning services that actually can be claimed, due to the prolonged disbursement process.
THE PHENOMENON OF MUSRENBANG IN TERMS OF LOCAL WISDOM: AN EFFORT TO PREVENT CORRUPTION IN THE LOCAL GOVERNMENT Ahmad Taufiq Masbuhin; M. Nizarul Alim; Tarjo Tarjo
Asia Pacific Fraud Journal Vol 3, No 2 (2018): Volume 3, No.2nd Edition (July-December 2018)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.08 KB) | DOI: 10.21532/apfjournal.v3i2.91

Abstract

This study viewsthe Deliberation of Development Planningof Local Government Work Plan(Musrenbang-RKPD) process inlocal government in terms of local wisdom. This research explores the values contained in the motto “Hurub Hambangun Praja” finds out the extent to whichthe local wisdom value of “Hurub Hambangun Praja” is implemented in the Musrenbang RKPD process. The method used is qualitative with ethnography approach. In the motto “Hurub Hambangun Praja” containsthe values of willing to sacrifice, mutual cooperation, and unity in motion. Sources of data or research information are obtained from interviews, secondary data and observations with research sites in Blitar Regency. The results of this study show that the application of the values of willing to sacrifice, mutual cooperation, and unity in motionin the implementation of Musrenbang is still low.
Co-Authors - Hariri Ahmad Taufiq Masbuhin Alexander Anggono Alfazaki Ikbaar Hibatullah Lilik Nurul Almaidah Atik Emilia Sula Deni Septiawan Hadi Avianto Hanif Yusuf Seputro Himmayatul W Mohammad Faris Muhammad Asim Asy’ari Prasetyono Prasetyono Rahma Qumil Laila Rilla Izzatul Haqqi Robiatul Auliyah Siti Musyarofah Siti sholihah T. Tarjo Tarjo Tarjo Tarjo Tiffany Dewi Attiqah Sari3