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All Journal Jurnal Hukum Novelty Jurnal Cakrawala Hukum Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Literasi Hukum Jurnal Yuridis Jurnal Ilmiah Penegakan Hukum Kosmik Hukum Asia Pacific Fraud Journal Kanun: Jurnal Ilmu Hukum

Mustika Prabaningrum Kusumawati, Mustika Prabaningrum

Fakultas Hukum Universitas Islam Indonesia

Author-ID : 2446421

Religion Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 23 Documents Claim Missing Document

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THE PHENOMENON OF LEADERSHIP IN CONGLOMERATE SUBSIDIARIES IN CREATING ANTI-FRAUD CULTURE Mustika Prabaningrum Kusumawati; Ari Nur Rahman; Panzi Aulia Rahman
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

Leadership is a process of influencing leaders and followers to achieve organizational goals through change, where there are elements of Leader-Followers, Influence, Organizational Objectives, Change, and People. The existence of a corporate conglomerate can create an interconnected fraud link between conglomerate subsidiaries. Two main factors are the strong culture of nepotism and mental readiness of the heads of subsidiaries which are usually mostly employees placed from the holding company.Being a whistleblower is a step to get to a tiger cage, so if one of the tigers can be caught, then the other tiger is ready to pounce and make it a meal. One factor of ineffectiveness of the whistleblowing system (WBS) as part of the internal company or state institution, is the low level of employee or community participation due to fear of the consequences of being a whistleblower, so whistleblowing system (WBS) only becomes a system contained within a company to qualify for GCG sustainability.The ineffectiveness of the whistleblowing system (WBS) and the occurrence of social inequality, especially on income or salary among employees of the same rank, but having the background as the genuine employees of subsidiaries with former employees or placements of the holding company can create intentions to commit fraud or corruption within the internal conglomerate subsidiaries.

ANALYSIS OF THE READINESS OF INDONESIAN PEOPLE AND REGULATIONS IN HANDLING FRAUD ON TECHNOLOGY EXPLOITATION Mustika Prabaningrum Kusumawati; Ari Nur Rahman; Panzi Aulia Rahman; Henry Adrian Sumule; Endrojoyo Sigit Triyono
Asia Pacific Fraud Journal Vol 5, No 1: Volume 5, No. 1st Edition (January-June 2020)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

The development of information technology has a big influence in supporting business continuity among producers, consumers, distributors, and financial service institutions. The development of Financial Technology (Fintech) has now become a trend in modern society that follows the current developments. The positive side of technological development, especially in supporting fast and smooth financial services, can actually create a large gap in the readiness of the use of technology in the industrial revolution 4.0. Without strong preparation, this will increasingly create a big gap in the formation of the Fintech technology-based fraud chain. This paper discusses how a qualitative research using the grounded research model can find out the use of recht vacuum loopholes to commit fraud in the exploitation of technology. In addition, it also encourages the establishment of a regulation that supports the creation of a healthy Fintech ecosystem which is the main key in increasing Indonesia's economic growth. Factors influencing the occurrence of fraud include the lack of public knowledge about how to transact using Fintech, the looseness of applicable regulations, the arrogance of Fintech consumer in utilizing bug software Fintech to get profit as much as possible without thinking about legal consequences, the arrogance of the Fintech company in minimizing the large risks that will occur, and not maximum formation of the Fintech ecosystem with other traditional financial service institutions. The situation is exacerbated by the unavailability of the Whistleblowing System (WBS) through a complaint channel specifically for Fintech. The establishment of the Fintech ecosystem, with the adoption of an anti-fraud system as one of the factors that drive Indonesia's economic growth, can be done by creating a technology-savvy community, especially Fintech; making an integrity pact to support anti-fraud and anti-money laundering among regulators, the Fintech association, and the Fintech companies at the time of making official registration with the regulator; Regulators need to get rid of egotism between institutions by synchronizing verbally or nonverbally through technology channels that are automatically integrated between state institutions and preparing special channels for whistleblower systems or consumer complaints channel specifically for Fintech.

Implementation of Regulatory and Supervisory Policy Authority in the Establishment of Internal SOP Against Credit Fraud in Indonesian Banking Mustika Prabaningrum Kusumawati; Ari Nur Rahman; Panzi Aulia Rahman
Asia Pacific Fraud Journal Vol 6, No 2: Volume 6, No. 2nd Edition (July-December 2021)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v6i2.221

Banking is one of the drivers and centers of a country's economy. Based on the authority they have, it is not surprising that the risk held by banks is very high. Therefore, banking is one of the business sectors that have very strict supervision. This paper discusses how the implementation of regulatory policy authorities applicable in Indonesia related to the establishment of internal banking Standard Operating Procedures (SOPs) in minimizing the potential for credit fraud and how internal and external supervisory authorities can become benchmarks in supporting the creation of anti-fraud policies, especially in credit fraud. There are two main factors that can create a potential credit fraud chain that leads to financial statement fraud: first, delays in updating regulatory policies; and second, ineffective and insensitive internal and external banking supervision. In addition, there needs to be a certain regulatory policy that deals with credit fraud, whether issued by the government, Bank Indonesia, OJK or internal Banking SOP itself.

LEADERSHIP IN GOOD CORPORATE GOVERNANCE (GCG) AS A ROLE MODEL OF ANTI-FRAUD CULTURE Mustika Prabaningrum Kusumawati
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.v5i2.165

The presence of Good Corporate Governance (GCG) in Indonesia is one of the solutions in creating activities that can help to avoid any form of scandal in the company including fraud. However, the reality of Good Corporate Governance (GCG) to date has not been fully implemented. The rules of Good Corporate Governance (GCG) itself can not necessarily be applied well by the parties in the company. It takes a leadership and maximal support from regulators in the form of legal umbrella that is expected to create an anti fraud culture in the implementation of Good Corporate Governance (GCG). In order to succeed, an organization requires a strong leader. The success and the failure of an organization are determined by its leader. It takes a leader who is able to carry out collaboration, inspire and motivate subordinates he leads because leadership is the main factor of the success or even the failure of an organization. In addition, a positive leadership type will also form a positive culture in a company that will eventually become a role model of anti fraud culture.

THE INFLUENCE OF THE ASPECTS OF CULTURE, PERSONALITY, AND PUBLIC-PRIVATE RELATIONSHIP ON CORRUPTION IN INDONESIA Ari Nur Rahman; Mustika Prabaningrum Kusumawati
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

The history of corruption in Indonesia is marked by reforms in handling corruption cases. However, these reforms will not succeed if the culture that drives corruption is still maintained. A low level of trust can increase corruption, because it does not encourage good cooperation between the community and the government.Geographical and historical aspects correlate with the level of corruption. Therefore, certain former colonies also correlate with the level of corruption. Personality is a character owned by a person and is integrated in a unique unit, so that the person can modify and determine the adjustment. This can be seen from the high number of officials in developed countries who resigned after being suspected of being involved in corruption cases.Corruption reduces the performance of institutions in the democratic order, suppresses economic growth, exacerbates the income gap, and causes government instability. Therefore, aspects of culture, personality, and public-private relationship are directly proportional to the occurrence of corruption in Indonesia.

The Phenomenon of Internal Audit Supervision in Fighting Corruption and Creating an Anti-Fraud Culture in Corporations in Indonesia Mustika Prabaningrum Kusumawati; Ari Nur Rahman; Panzi Aulia Rahman
Asia Pacific Fraud Journal Vol 7, No 2: 2nd Edition (July-December 2022)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v7i2.246

Indonesia was shocked by the disclosure of a scandal in a corruption case involving a prominent company engaged in aviation services. This is closely related to the public’s question regarding how and to what extent the internal audit function within a company can fight against corruption and create an anti-fraud culture within the company itself. In fact, the phenomenon of internal auditors in eradicating corruption and creating an anti-fraud culture in a corporation can create two sides of a knife with common interests. These interests are supported by one side of the internal auditor and another in terms of culture and regulations that are less supportive of creating anti-fraud and anti-corruption. Two main factors that weaken the internal auditors the lack of integrity due to conflicts of interest between internal auditors and company employees, and the lack of individual capabilities in the technological era. Various ways can be done by the Government and stakeholders, as regulators, to optimize the role of internal auditors in eradicating corruption and creating an anti-fraud culture.

Construct Validity Test of Integrity and Suryomentaram-style Introspection in Creating Anti-Fraud Mustika Prabaningrum Kusumawati; Ari Nur Rahman
Asia Pacific Fraud Journal Vol. 8 No. 1: Volume 8, No. 1st Edition (January-June 2023)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v8i1.274

The high level of corruption and fraud in Indonesia is one of the crucial problems that must be resolved immediately by the Government of Indonesia. Various efforts to eradicate corruption and the creation of anti-fraud will not be optimal if the habit of applying the meaning of integrity in actions and behavior, which begins with the determination of an employee or public official, is still mixed with the desire to enrich oneself and one’s class. The identification of the problem in this study includes 3 (two) things. First, does the construct of measuring instrument of integrity and Suryomentaram-style introspection supports the efforts to prevent fraud and corruption and fulfill unidimensionality by using confirmatory factor analysis? Second, does the measuring instrument of integrity and Suryomentaram-style introspection in this study consists of items that fit in measuring integrity and Suryomentaram-style introspection using the application of the polytomous IRT model? Third, do the items in the measuring instrument of integrity and Suryomentaram-style introspection in this study contain a response bias based on gender that can be detected through differential item functioning (DIF)?. This research was conducted with the aim of obtaining measuring instrument of integrity and Suryomentaram-style introspection that supports steps to prevent fraud and corruption at the level of implementing employees to managers in Indonesian companies and/or state institutions.

Co-Authors Ahmad Khairun Hamrany Ahmad Khairun Hamrany Ari Nur Rahman Ari Nur Rahman Ari Nur Rahman Ari Nur Rahman Ari Nur Rahman Endrojoyo Sigit Triyono Hamrany, Ahmad Khairun Henry Adrian Sumule Mumpuni, Niken Wahyuning Retno Panzi Aulia Rahman Panzi Aulia Rahman

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