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All Journal Journal of Auditing, Finance, and Forensic Accounting ILTIZAM Journal of Sharia Economic Research Asia Pacific Fraud Journal Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi Management and Accounting Expose PAKDEMAS : Jurnal Pengabdian Kepada Masyarakat Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Jurnal Riset Akuntansi dan Bisnis Indonesia Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Journal of Artificial Intelligence and Digital Business Indo-Fintech Intellectuals: Journal of Economics and Business Tasyri' Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia JURNAL RUANG HUKUM Hatta: Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi IJMA INCOME : Jurnal Akuntansi dan Keuangan Nusantara Mengabdi kepada Negeri Jurnal Ekualisasi Panggung Kebaikan : Jurnal Pengabdian Sosial An-nisa: Journal of Islamic Family Law Ekopedia: Jurnal Ilmiah Ekonomi Journal of Economic and Business Senarai Kearifan Lokal Akuntansi
Faisol Faisol
Faculty Of Economics And Business, Universitas Nazhatut Thullab Al-Muafa Sampang, Indonesia
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Journal : Asia Pacific Fraud Journal

 1 
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.
Co-Authors Afriyanto, Renaldy Ahmad Wahyudin Ahmad Wahyudin Alafi Hidayatin, Dina Alifah Nurhidayah Aminuyati Anas, Zulviar Anas, Zulviar Anas Anggi Pradhita Iswahyudi Bambang Haryadi Bawashir, Ahmad Syauqi Citra Lutfia Dian Ayu Fitri Eko Haryansyah, Septian Elvin Nury Khirdany Elvin Nury Khirdany Farodisal Jinan Fatimatuz Zahrah Fatimatuz Zahrah Fuji Santoso Gita Arasy Harwida Gufron, Ainur Hanafi Hanafi Hanafi Hanem Muntaha Haryadi, Bambang Haryansyah, Septian Eko Hasyiat-Taufiqi, Wisnu Islamy, Sulaiha Nor Iswahyudi, Anggi Pradhita Jinan, Farodisal Khotijah Khotijah Khusniyah, Nurul Khotimatul Kurniawan, Rahmad Ready Laily Nur Aini Lutfiana, Lutfiana Maghfiroh, Nadiya Alfiatur Mahsun Mahsun Masfufah, Siti Maskuroh, Maskuroh Mawarda, Mawarda Moh. Aminullah Moh. Asif Syahru Romadhon Mohammad Nizarul Alim Muhammad Akbar Muhammad, Sayyid Nadifatul Lailiyah Nizarul Alim, Mohammad Nor Islamy, Sulaiha Nur Hayati NURUL QOMARIYAH Nury Khirdany, Elvin PUSPITA SARI, RIKA Raden Bambang Poerwoko Rahayu Dewi Zakiyah RF Rahmad Ready Kurniawan Ready Kurniawan, Rahmad Rofik, M Rokip Rokip Rokip Sahri, Mat santoso, fuji Septian Eko Haryansyah Siti Maisaroh Siti Munawaroh Siti Musyarofah Sofa Sulaiha Wati Wahyu Liana Wahyu liana Wahyu Liana Watii, Sulaiha Yuliananto, Sendy Zairina Zulviar Anas Zulviar Anas