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All Journal Jurnal Reviu Akuntansi dan Keuangan AKUNTABILITAS Jurnal Akuntansi Multiparadigma Infestasi Journal of Auditing, Finance, and Forensic Accounting Akuisisi : Jurnal Akuntansi Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara EKUITAS (Jurnal Ekonomi dan Keuangan) Asia Pacific Fraud Journal Jurnal Ilmiah Edunomika (JIE) Community Development Journal: Jurnal Pengabdian Masyarakat Proceedings of the International Conference on Nursing and Health Sciences JIPMukjt:Jurnal Ilmu Pendidikan Muhammadiyah Kramat Djati Journal of Social Science Indonesian Research Journal on Education Prosiding Seminar Informasi Kesehatan Nasional Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Al-Zayn: Jurnal Ilmu Sosial & Hukum Journal of Community Service (Abdisci) SENMEA Jurnal Penelitian Keperawatan Jurnal Online Skripsi Manajemen Rekayasa Konstruksi (JOS-MRK) Pase: Journal of Contemporary Islamic Educational
Siti Musyarofah
Universitas Trunojoyo Madura
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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Journal : Asia Pacific Fraud Journal

 1 
FRAUD PATTERNS ON NGO FUNDS ACCOUNTABILITY REPORTS Subaida Subaida; Siti Musyarofah; 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 (325.158 KB) | DOI: 10.21532/apfjournal.v3i2.89

Abstract

The purpose of this study is to identify and analyze the fraud patterns on NGO funds accountability reports. The methodological approach used in this study is case study by conducting interview, observation and document review. The findings of this study show that the fraud patterns on the accountability report includes 1) documentation of fictitious activities, 2) fictitious term of reference, 3) fictitious narration, 4) fictitious attendance list, 5) fictitious receipts, 6) lack of controlling, and 7) auditor is not independent.
Effectiveness of the Internal Control System Against Fraud Tendencies “Meta-Analysis Study” Faisol Faisol; Bambang Haryadi; Siti Musyarofah; Anggi Pradhita Iswahyudi
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.v8i2.308

Abstract

The aim of this research is to evaluate the impact of internal control on fraud tendencies. This research uses a meta-analysis approach by reviewing comparable previous studies. This study invloves 20 previous studies published from 2017 to 2021 with themes related to the effect of internal control systems on fraud tendencies as the research sample. The aim of using the most recently published research is to maximize the effectiveness of this research. The JASP (Jaffreys’ Amazing Statistical Application) and Microsoft Excel programs are used to process the data in the meta-analysis. The outcome show that internal control system has a negative and significant effect on fraud tendencies. This is consistent with the theory and results of previous studies which show that the more effective the internal control system is implemented, the less likely fraud to occur in organizations. Therefore, based on the findings of this study, businesses and governmental organizations must have internal control systems in place to lessen the likelihood of fraud
Revealing Fraudulent Practices in Management of Community Group Regional Grant Funding Faisol, Faisol; Haryadi, Bambang; Musyarofah, Siti
Asia Pacific Fraud Journal Vol. 9 No. 2: 2nd Edition (July-December 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i2.325

Abstract

Grant funds are a Provincial Government program that is disbursed to recipients of grant funds, namely community groups, to improve community welfare through infrastructure development such as road asphalting, concrete rebates, retaining walls, and other programs. This research aims to describe fraudulent practices in managing regional grant funds for community groups starting from planning, implementation, and accountability. This research uses descriptive qualitative methods by collecting data through interviews, observation, and documentation. The results of this research found that the fraudulent practice of managing regional grant funds for community groups began when the proposal was ratified, where there was an act of gratification aimed at speeding up the ratification of the grant fund proposal. During the disbursement of grant funds, unreasonable deductions were practiced by community group coordinators. This practice was carried out for the management of community groups starting from submitting proposals to preparing accountability reports. Fictional physical development activities have a strong backing, the aim is to embezzle and profit from the grant budget. Furthermore, grant fund fraud actors colluded with related agencies so that physical construction that did not comply with budget plans escaped supervision.
Revealing Fraudulent Practices in Management of Community Group Regional Grant Funding Faisol, Faisol; Haryadi, Bambang; Musyarofah, Siti
Asia Pacific Fraud Journal Vol. 9 No. 2: 2nd Edition (July-December 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i2.325

Abstract

Grant funds are a Provincial Government program that is disbursed to recipients of grant funds, namely community groups, to improve community welfare through infrastructure development such as road asphalting, concrete rebates, retaining walls, and other programs. This research aims to describe fraudulent practices in managing regional grant funds for community groups starting from planning, implementation, and accountability. This research uses descriptive qualitative methods by collecting data through interviews, observation, and documentation. The results of this research found that the fraudulent practice of managing regional grant funds for community groups began when the proposal was ratified, where there was an act of gratification aimed at speeding up the ratification of the grant fund proposal. During the disbursement of grant funds, unreasonable deductions were practiced by community group coordinators. This practice was carried out for the management of community groups starting from submitting proposals to preparing accountability reports. Fictional physical development activities have a strong backing, the aim is to embezzle and profit from the grant budget. Furthermore, grant fund fraud actors colluded with related agencies so that physical construction that did not comply with budget plans escaped supervision.
Effectiveness of the Internal Control System Against Fraud Tendencies Meta-Analysis Study Faisol, Faisol; Haryadi, Bambang; Musyarofah, Siti; Iswahyudi, Anggi Pradhita
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.v8i2.308

Abstract

The aim of this research is to evaluate the impact of internal control on fraud tendencies. This research uses a meta-analysis approach by reviewing comparable previous studies. This study invloves 20 previous studies published from 2017 to 2021 with themes related to the effect of internal control systems on fraud tendencies as the research sample. The aim of using the most recently published research is to maximize the effectiveness of this research. The JASP (Jaffreys Amazing Statistical Application) and Microsoft Excel programs are used to process the data in the meta-analysis. The outcome show that internal control system has a negative and significant effect on fraud tendencies. This is consistent with the theory and results of previous studies which show that the more effective the internal control system is implemented, the less likely fraud to occur in organizations. Therefore, based on the findings of this study, businesses and governmental organizations must have internal control systems in place to lessen the likelihood of fraud
Co-Authors Achmad Fawaid Asad Agung Prasetya Ahyani, Hisyam Aisyah Ma’awwiyah Alil Mafahir Alvyn Syahru Pramudya Anggi Pradhita Iswahyudi Arrofilah, Syifa Fijri Atifah, Shoimatul Atwal Arifin, Atwal Bambang Haryadi Danial Djasuli, M Elicia Nur Fitriana Faisol Faisol Faisol Faisol Faizin , A.Faizin Fitriana, Elicia Nur Haryadi, Bambang Ibnullah, Moh Imam Ilham Agung Bahtiar Imam Agus Faisol Indira, Irma Iqomh, Muhammad Khabib Burhanudin Iswahyudi, Anggi Pradhita Lilik Absari Lilis Handayani M. Nizarul Alim Mohammad Nizarul Alim Muhammad Luthfi Muti, Prahararing Sukma Nazza, Fisca Benny NENDIARIE, SONLY NOVITA SARI, PUTRI Nur Endah Nur Endah, Nur Nur Hayati Prasetyono Prasetyono Prasetyono Prasetyono Puput Kurniawati qosim qosim, qosim Radhia Jatu Noviarsita Sakti Rahmatudin, Jajang Rakhmawati, Julia Rina Anggraeni Risdianto Hermawan Rita Nataliawati Riyana Riyana, Riyana Riyani Riyani Samito, Nanang Bagus Sari, Gevi Mellya Sasya Razita Fahira Siti sholihah Sitti Safiatus Riskijah Sonly Nendiarie Subaida Subaida Suyanto Suyanto Sylvie Puspita T. Tarjo Tarjo Tarjo Tarjo Tarjo Toton Merianto Widyawati, Tiwi Wulandari, Rezah Sofia Yundari, Yundari Yuni Puji Widiastuti