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Asia Pacific Fraud Journal
Published by Association of Certified Fraud Examiners Indonesia Chapter
ISSN : 25028731     EISSN : 2502695X     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
ASIA PACIFIC FRAUD JOURNAL (APFJ) firstly published by Association of Certified Fraud Examiners (ACFE) Indonesia Chapter in 2016. APFJ registered on CrossRef, then every article published di APFJ has Digital Object Identifier (DOI). APFJ published research and review articles. APFJ also published the articles from Call For Paper that managed by ACFE Indonesia Chapter. - Forensic Accounting - Fraud Prevention - Fraud Detection - Investigation - Crime - Criminalogy.
Arjuna Subject : -
Articles 10 Documents
 1 
Search results for , issue "Vol. 10 No. 2: 2nd Edition (July-December 2025)" : 10 Documents clear
The Influence of Conflict of Interest and Organizational Culture on External Auditor Audit Quality Fransiska; Martdian Ratna Sari
Asia Pacific Fraud Journal Vol. 10 No. 2: 2nd Edition (July-December 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i2.374

Abstract

External auditors play a crucial role in ensuring the reliability of financial statements by accumulating and evaluating evidence and providing an independent opinion. However, audit quality can be affected by conflicts of interest and organizational culture. This study examines the impact of conflicts of interest and organizational culture on audit quality, drawing on role theory and attribution theory. Data were collected through questionnaires distributed to external auditors in the Jakarta area, resulting in a total of 46 respondents. SmartPLS 4 was used for the analysis. The analysis results indicate that conflicts of interest and organizational culture affect audit quality. These findings underscore the importance of managing conflicts of interest and fostering a strong organizational culture to enhance audit quality. This study contributes to the accounting literature by providing empirical evidence on the significance of these factors in ensuring high-quality and independent audit practices
Restorative Environmental Law Enforcement: Ensuring Environmental Restoration and Compliance Through Multiple Legal Instruments Ndaru, Felix Aglen
Asia Pacific Fraud Journal Vol. 10 No. 2: 2nd Edition (July-December 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i2.379

Abstract

Indonesia faces massive pressure from environmental crimes. The environmental sector has fraud risk from money laundering and corruption. Traditional practices of law enforcement are not enough to create compliance. Innovative instruments are required; one of them is environmental restorative justice. The restorative justice approach in Indonesia has been formalized by several agencies since 2012, but there are no specific regulations on restorative justice in the environmental sector. This study intends to seek the conception of law enforcement built upon environmental restorative justice and how to implement environmental restorative justice in Indonesia. The study applies normative legal research methods by analyzing descriptively the legal instruments in Law Number 32 of 2009. The study shows that environmental law enforcement using environmental restorative justice is not a case termination, but rather a process of restoring the environment as the victim of environmental crime and broadening the liability of the main perpetrators. Restorative environmental justice in Indonesia can be implemented through the application of multiple legal instruments in the form of administrative sanctions, environmental dispute resolution, and criminal enforcement.
The Role of Accounting Technology in Preventing Cyberfraud: A Systematic Literature Review Indah, Indah Dwi Novianti; Totok Dewayanto
Asia Pacific Fraud Journal Vol. 10 No. 2: 2nd Edition (July-December 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i2.383

Abstract

In a state-of-the-art virtual generation, the fast improvement of statistical technology has significantly impacted many industries. This consists of the global economy, but this virtual revolution has additionally delivered another main trouble: the spread of online fraud. Internet fraud is more than just a hazard. This research explores the role of accounting technology in preventing cyber fraud. Based on the theories of the Technology Acceptance Model (TAM) and the Fraud Triangle, this research investigates the accounting technology used to avoid cyber fraud and the effectiveness of the technology in detecting and reducing cyber fraud. Method: A literature review using the PICO approach was used to define the research questions and collect relevant data. The analysis reveals trends in document production, Authors’ contributions, and keywords related to accounting technology. In conclusion, this study provides information for future research to conduct longitudinal studies to assess accounting technology’s effectiveness and long-term challenges.
Enhancing Vendor Selection Integrity: Integrating Fraud Heptagon Theory Framework in the Context of Fraud Prevention Bagaskara, Fadilah Fajar; Tumanggor, Dian Valentina; Hasan, Abdullah Abdurahman
Asia Pacific Fraud Journal Vol. 10 No. 2: 2nd Edition (July-December 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i2.390

Abstract

This study examines how financial pressure, rationalization, opportunity, arrogance, competence, culture, and religiosity influence fraudulent behavior in vendor selection processes using Fraud Heptagon Theory, making it suitable for analyzing potential fraud in Indonesia, where culture and religion are emphasized. Interviews with procurement committee members reveal that sufficient income and strong governance practices can mitigate fraud. However, rationalization, perceived opportunities, and arrogance increase fraud risk. Competence alone does not significantly impact fraud, but it can when combined with ethical training. A strong ethical culture and high religiosity are associated with lower fraud propensity. The findings suggest that aligning incentives, enhancing ethical training, implementing robust internal controls, fostering an ethical culture, and integrating religious values can reduce fraud risks. The implication of this study is to gain a deeper interpretation of the interplay of these factors preventing fraud and maintaining integrity in vendor selection.
Whistleblowing Intention: The Impact of Commitment and Ethics Aryani, Novia; Novita, Novita
Asia Pacific Fraud Journal Vol. 10 No. 2: 2nd Edition (July-December 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i2.393

Abstract

As profit-making businesses, banks have goals for achieving profits to draw in investors and compete with rivals. Setting high goals compels all workers to put in more effort than is necessary, which might lead to fraud as a justification for target completion. It is believed that the degree of bank fraud can be decreased by putting in place a whistleblower mechanism and practicing excellent corporate governance. The factors that can influence employee intentions to whistleblow include professional commitment, organizational commitment and ethical behavior. Financial services firms are anticipated to gain knowledge from this study about the variables that may affect employees’ intentions to be whistleblowers. 110 employees of Bank XX participated in this study as respondents. The parameters for the research sample were established using judgment sampling and purposive sampling procedures. Since the primary data was gathered through the online distribution of surveys using the Google Form link, the study data type falls within the quantitative data category. To gauge respondent’s opinions and assessments, a Likert scale with the following options must be used: (1) strongly disagree to (4) strongly agree. The descriptive method and the verification method using the SEM-PLS approach are the analysis techniques employed. According to the study’s findings, ethical behavior and organizational commitment were found to be able to raise Bank XX workers’ intentions to engage in whistleblowing; professional commitment, on the other hand, had no discernible impact on these intentions. Therefore, it can be said that despite their professional dedication, Bank XX workers are not interested in implementing whistleblowing procedures. This is because they value their loyalty and are afraid of losing their employment, which is their primary source of income
SOAR Analysis for Audit Dilemmas in Non-Budgeted Cash Grants: A Case Study of East Tanjung Jabung Regency Abdurahman, Abdurahman; Irfan Mahfuddin
Asia Pacific Fraud Journal Vol. 10 No. 2: 2nd Edition (July-December 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i2.394

Abstract

This study explores the potential for fraud in transactions not directly tied to local government financial mechanisms, with a focus on the mechanism of granting in-kind donations from third parties to local governments. While these donations are formally given as goods, the process involves local governments managing third-party funds to procure the goods for donation. This research aims to address the auditors’ dilemma in rationalizing cash donation transactions handled outside the state financial system. This research adopts a qualitative methodology through a case study focused on Tanjung Jabung Timur Regency, drawing on data from the 2023 Audit Report of the Local Government Financial Statements. Using the SOAR framework for analysis, the study finds that cash grants managed outside the regional budget mechanism are still subject to state financial audits. This contributes to addressing the perception among local governments that such funds are excluded from state finances and provides a foundational step for developing audit procedures.
Motivation, Prevention, and Detection of Asset Misappropriation Fraud: A Systematic Literature Review Anton Dwi Hartanto
Asia Pacific Fraud Journal Vol. 10 No. 2: 2nd Edition (July-December 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i2.403

Abstract

The aim of this study is to synthesize and integrate fragmented knowledge regarding the Motivation, Prevention, and Detection of Asset Misappropriation Fraud to propose a consolidated conceptual framework. The study identifies eight motivations for asset misappropriation fraud (opportunity, rationalization, capability, ego, collusion, peer influence, and arrogance), ten preventive actions (internal control, religiosity, good corporate governance, integrity, ethics, risk management, technology, organizational culture, collaborative governance, and legal certainty), and four detection methods (data analytics, anonymous reporting channels, certain number patterns, and Certified Fraud Examiner). This study distinguishes itself from previous research by employing a systematic literature review method to ensure a structured, transparent, and comprehensive review through four key steps: design, conduct, analysis, and writing. This review offers practical insights by validating the Fraud Diamond framework and considering the need for increased reliance on Data Analytics for timely fraud detection, particularly in complex Asset Misappropriation schemes
The Failure of Internal Audit in Detecting Corporate Fraud Through Global Cases Study Fitri Setiabudi
Asia Pacific Fraud Journal Vol. 10 No. 2: 2nd Edition (July-December 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i2.404

Abstract

This study investigates the reasons internal audit functions frequently fail to detect corporate fraud by examining fifteen global fraud cases through qualitative content analysis. It draws on a range of secondary materials, including academic literature, regulatory reports, investigative documents, and publications from the Association of Certified Fraud Examiners, to identify patterns that consistently emerge across cases. The results reveal enduring weaknesses such as limited independence, excessive reliance on management information, inadequate fraud risk assessment, insufficient professional skepticism, and the use of outdated audit techniques. These patterns are interpreted using the Fraud Triangle, Agency Theory, and the COSO Internal Control Framework to explain the systemic nature of internal audit failure. The findings suggest that internal audit ineffectiveness stems primarily from structural, cultural, and governance-related constraints rather than from procedural deficiencies alone. Overall, the study offers a cross-case synthesis that integrates multiple theoretical perspectives and provides practical insights for strengthening internal audit practices and enhancing fraud detection within corporate organizations
Addressing Corruption in All its Forms Through Sustainable Development Goals: A Bibliometric Analysis Rassanjani, Saddam; Nofriadi, Nofriadi
Asia Pacific Fraud Journal Vol. 10 No. 2: 2nd Edition (July-December 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i2.407

Abstract

Corruption is a significant obstacle to sustainable development, weakening governance and public trust while deepening poverty and inequality. This paper examines global views on fighting corruption in all its forms through the lens of the Sustainable Development Goals (SDGs). Using bibliometric analysis in VOSviewer, the study reviews 112 scholarly articles across diverse disciplines to identify key trends, influential studies, and gaps in current research. The findings indicate an increasing academic interest in the relationship between corruption and sustainable development, with notable contributions from the UK, the US, and South Africa. The analysis underscores the crucial role of anti-corruption initiatives, particularly those aligned with SDG 16, in advancing the broader SDG agenda. By identifying emerging themes and overlooked areas, this study provides insights that can inform future research and strengthen cooperation among governments, civil society, and the private sector to promote transparency, accountability, and effective governance.
Rational Choice Theory as a Philosophical Basis for Voluntary Disclosure of Anti-Fraud Policy Kurniawati, Anggreni Dian; Syamsuddin, Muhammad Mukhtasar
Asia Pacific Fraud Journal Vol. 10 No. 2: 2nd Edition (July-December 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i2.414

Abstract

The disclosure of anti-fraud policies by non-financial companies in Indonesia is still voluntary, unlike that of financial and banking companies that which are required to make such disclosures. In the context of voluntary disclosure of anti-fraud policies, rational choice theory assumes that companies will make disclosure if the benefits are perceived to outweigh the risks. However, in reality, non-economic motives additionally take a role in decisions pertaining to this disclosure, in addition to rational ones. This research criticizes the rational choice theory by exploring whether voluntary disclosure decisions by non-financial companies are genuinely rational or influenced by significant non-economic factors such as moral, cultural, and corporate image. This research provides a new perspective for non-financial companies in Indonesia to consider non-economic factors in decision-making regarding the disclosure of anti-fraud policies and to develop views in the philosophy of economics on the importance of social and moral factors in economic decision-making about transparency and accountability. This study concerns the economic rationality assumption in the voluntary disclosure of anti-fraud measures by non-financial enterprises in Indonesia, emphasizing the importance of social and organizational culture elements. The findings indicate that a purely rational approach may not always be effective, underlining the importance of integrating ethical ideals and economic philosophy to promote transparency motivated by moral principles rather than financial gain.

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