Article Per Year (5 Year)
p-Index From 2021 - 2026
1.006
P-Index
This Author published in this journals
All Journal Sosiohumaniora Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Akuntansi Krida Wacana Infestasi Journal of Auditing, Finance, and Forensic Accounting Global Review of Islamic Economics and Business Asia Pacific Fraud Journal Proceeding of National Conference on Accounting & Finance Jurnal Akuntansi
Prasetyono Prasetyono
Universitas Trunojoyo Madura
Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Asia Pacific Fraud Journal

 1 
DETECTION OF FRAUD INDICATIONS IN FINANCIAL STATEMENTS USING FINANCIAL SHENANIGANS Eklamsia Sakti; Tarjo Tarjo; Prasetyono Prasetyono; Moh. Riskiyadi
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.v5i2.170

Abstract

This study aims to empirically test the detection of indications of financial statement fraud based on financial shenanigans. Financial shenanigans are proxied by the growth in days' sales outstanding, cash flow from operating divided by net income, and accounts receivable divided by sales. Indication of financial statement fraud is proxied by the F-Score model. This research was conducted at oil and gas companies in Indonesia and Malaysia. Hypothesis testing used multiple linear regression analysis. The test was carried out in three steps, namely testing on Indonesia and Malaysia, Indonesia, and Malaysia. The results of this study found evidence that the growth of the days' sales outstanding is significant to the indication of financial statement fraud in Malaysia. Another result is that the growth in a collection period, cash flow from operating divided by net income, and accounts receivable divided by sales is not significant if tested separately for Indonesia and Malaysia and Indonesia.
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.
Co-Authors Ach Fawaid As'ad Ach Fawaid As’ad Ach Fawaiq As’ad Akhmad Affandi Ari Dewi Cahyati Atik Emilia Sula Cicelia, Nenni Elita Aprilianty Elvia Anggraeni Emi Rahmawati Emi Rahmawati Erfan Muhammad Erfan Muhammad Hakim, Tito IM. Rahman Haryadi, Bambang Himmayatul W Indra Prayitno Moh. Riskiyadi Mohammad Nizarul Alim Muhammad Asyim Asya'ri Nenni Cicelia Nurma Risa Rimawati, Yuni Sakti, Eklamsia Tarjo Tarjo Yuliana Rakhmawati Yuliana Rakhmawati Yuni Rimawati