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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmu Lingkungan Kinerja Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Akuntansi Krida Wacana Jurnal Akuntansi Multiparadigma Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Wahana Akuntansi Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting International Journal of Supply Chain Management Kritis Research In Management and Accounting (RIMA) Jurnal Akuntansi dan Bisnis Eksis: Jurnal Riset Ekonomi dan Bisnis Jurnal Online Insan Akuntan Asia Pacific Fraud Journal Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Journal of Contemporary Accounting JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Bisnis The Indonesian Journal of Accounting Research Patria : Jurnal Pengabdian Kepada Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JKTP COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) International Journal of Accounting & Finance in Asia Pasific Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Research In Management and Accounting (RIMA)
Intiyas Utami
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Journal : Asia Pacific Fraud Journal

 1 
WHISTLEBLOWING FOR FRAUD: PERSPECTIVE OF LEADERSHIP TYPES AND ACCOUNTABILITY PRESSURE Aulia Damar Sustika; Intiyas Utami; Aprina Nugrahesthy Sulistya Hapsari
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.v5i2.153

Abstract

The increasing number of frauds has become a serious threat to stakeholders. The best method for preventing fraud is to disclose fraud in an organization. This study aims to examine the potential for whistleblowing actions undertaken by employees under transformational and transactional leadership styles. The method used in this study is a 2x2 experiment between research subjects involving 96 undergraduate students of a state university in Central Java. The results of this study prove that the subjects have greater whistleblowing intentions when they are under transformational leadership than transactional leadership, the subjects have greater whistleblowing intentions when they are under high accountability pressure than low accountability pressure, and the interaction between transformational leadership and high accountability pressure has a significant influence on whistleblowing intentions.
AN EXPERIMENTAL STUDY OF WHISTLE-BLOWING: THE INFLUENCE OF OBEDIENCE PRESSURE AND ETHICAL DILEMMAS Priska Tandi Gala; Intiyas Utami; Ari Budi Kristanto; Aprina Nugrahesthy Sulistya Hapsari
Asia Pacific Fraud Journal Vol 3, No 1 (2018): Volume 3, No.1st Edition (January-June 2018)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1981.37 KB) | DOI: 10.21532/apfjournal.v3i1.71

Abstract

A pressure from other parties and ethical dilemmas can influence accounting staff’s intention to take whistle-blowing action. This study aims to provide empirical evidence about the intention of accounting students to take whistle-blowing action from the perspectives of obedience pressure and ethical dilemmas. Experimental design 2 x 2 between subjects is used by involving 80 participants. The treatment is given in the form of obedience pressure (high and low) and ethical dilemmas (individualist and collectivist).The findings show that the groups with lower obedience pressure and individualist treatment have a higher intention to take whistle-blowing action than the group with higher obedience pressure and collectivist treatment.
Integrity Disclosure in Banking Companies in Indonesia Christina Seva Pranata; Intiyas Utami; Natasia Alinsari
Asia Pacific Fraud Journal Vol. 8 No. 2: 2nd Edition (July-December 2023)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v8i2.287

Abstract

Fraudulent practices such as corruption can lead losses and are one of the obstacles to achieving company goals. This has a lot to do with a lack of integrity. Integrity is a concept related to a commitment to comply with the ethics, values, and norms in society. The purpose of this study is to identifythe integrity disclosure in banking companies in Indonesia. The research method is content analysis based on information from the bank’s official website. The measurement uses the Integrity Framework Disclosure Index (IFDi) which includes 13 indicators with 47 disclosure items. Integrity disclosure measurement is conducted on 107 online websites of Indonesian banking companies that are registered in the Financial Services Authority (OJK). The results of this study indicate that integrity disclosure in banking companies in Indonesia is high with an average score of 37 out of 47 disclosure items, or 79.44%. The state-owned bank group has the highest integrity disclosure with an average score of 44.25 out of 47 disclosure items.
Disclosing the Potential for Fraud in the Flow of Funds at “Dana” Cooperative Aprina Nugrahesthy Sulistya Hapsari; Intiyas Utami; Yohanes Yakobus Werang Kean; Gracella Theotama
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.v8i1.304

Abstract

Apart from being a pillar of national economic development, cooperatives also play a role in improving the welfare of their members. The whole process of managing cooperatives must be based on the principles of good organizational governance. However, the good role of cooperatives in supporting the national economy has not been realized properly. Cases of fraud still often occur in the process of managing cooperative funds which have an impact on the sustainability of cooperatives and stakeholders. In every case of fraud there must be motives behind it. This study aims to identify the potential for fraud and its motives at “Dana” Cooperative in X Village, Y Regency, East Nusa Tenggara Province. This research uses a qualitative approach with a case study method. The data used in this study are primary data, obtained through Focus Group Discussions (FGD) and interviews, and secondary data from supporting documents. The results of this study indicate that there is a potential for fraud in managing funds at “Dana” Cooperative in the form of asset misappropriation. The funds managed by the cooperative are funds obtained from funding program for the independent villages launched by the provincial government. Fraud motives include pressure, opportunity, and rationalization.
Co-Authors Abraham Kurniawan Adrianus Jori Agus Supriyono Aida Sari Situmeang Ali Muktiyanto Alifuddin, Andreas anggi saputra Aprina Nugrahesthy Sulistya Hapsari Aprina Nugrahesty Sulistya Hapsari Aprina Nugrahesty Sulistyo Hapsari Ari Budi Kristanto Ari Wicaksono Arismaya, Anisa Aritha Chintya Dewi Astrid Febriana Loru Ngara Ledewara Astrid Putri Rahmajati Augustinus Ignatius Kristijanto Aulia Damar Sustika Ayuananda, Tri Ika Ayuananda, Tri Ika Bungtilu Laiskodat, Viktor Choironi Ardiyansyah Christina Dwi Cahyaningrum, Christina Dwi Christina Seva Pranata Daniel D Kameo David Adechandra Ashedica Pesudo Eka Widi Libriani Ema Yulianing Tyas Ertambang Nahartyo Ertambang Nahartyo Etty Puji Lestari Freitas, Jorge Ribeiro Gideon Felix Gunawan Gracella Theotama Hari Sunarto Hary Jocom Hellenikapoulos, Maria Hidayattulloh, Wakhyu I Gede Cahyadi Putra Ika Kristianti Indrawati, Fenny Intan Chelsye Rossa Rumbino Intan Putri Estikasari Jonathan Wiyarta Setiawan Jony Oktavian Haryanto Krestiwanda, Laurentia Julinda Vike Kurniawan, Abraham Laksono Trisnantoro M.A Therik, Wilson mansyur abdul hamid Marryella Violetha Patiran MARWATA, MARWATA Mika Puspitasari Muskita, Frandyo Izak Natasia Alinsari Nico Octavian Nike Kurniasari Nindya Krismonica Titania Novrilia Wulandari Patiran, Marryella Violetha Pawe, Dominika Odelberta Gaudenzia Pebri Harto Pranata, Tan, Debora Agnez Priska Tandi Gala Rahmajati, Astrid Putri Rambing, Yolanda Christina Rina Silvia Rizky Sandhi Setyaki Romaito Situmeang Rulyanti Susi Wardhani Salma Mutiara Salsabil SATRIYAS ILYAS Selvi Andriani Siti Rahayu Situmeang, Aida Sari Situmorang, Tumpal Pangihutan Stanis Man Sumiwi Bonussyeani, Nur Endah Supramono Sutarto Wijono Suzy Novianti Suzy Noviyanti Tan, Debora Agnez Pranata Teguh Wahyono Tri Ika Ayuananda Ulfa Ulfa Valensya Soukotta Vania Yunita Setianto Viktor Bungtilu Laiskodat Viona Christalia Nugrahanti Wimar Angga Pradana Yefta Andi Kus Noegroho Yohanes Yakobus Werang Kean Yulius Galendra Tulis Yuyun, Yuyun