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Asia Pacific Fraud Journal

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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 264 Documents

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PREVENTION OF CRIMINAL ACTS OF MONEY LAUNDERING IN BANKS Dwi Desi Yayi Tarina; Dinda Dinanti; Muthia Sakti
Asia Pacific Fraud Journal Vol 4, No 1: Volume 4, No. 1st Edition (January-June 2019)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.308 KB)

National development carried out so far has been an ongoing development effort in order to create a just and prosperous society based on Pancasila and the 1945 Constitution. To achieve this goal, the implementation of development, including in the economic and financial fields. Economic activities that occur in society are essentially a series of extraordinary legal actions of various types, varieties, qualities and variations that are carried out between individuals, between companies, between countries and between groups in various volumes with high frequency at any time in various places. The role is good in terms of collecting funds from the community and channeling available funds to finance existing economic activities. Many forms of crime are committed within the scope of a country, whether committed by individuals or corporations. This form of crime produces considerable wealth, such as corruption, smuggling of goods or labor, embezzlement, narcotics, gambling, tax crimes, and so forth. In order not to reveal who is the perpetrator, the assets obtained from the above crimes are hidden from the origin by entering the assets into the financial system, especially in the banking system. This form is called money laundering. In this writing, the author wants to formulate a problem statement that will be discussed, namely concerning the role of banks in preventing money laundering. In this section the methods of conducting research is normative juridical. The role of banking institutions to prevent and detect the flow of dirty money that tries to enter the financial system.

THE CONNECTIVITY OF WHISTLEBLOWING ONLINE SYSTEMBETWEENGOVERNMENT AGENCIES IN INDONESIA: A NEW ROUND OF PREVENTING AND ERADICATING CORRUPTION Marga Gumelar
Asia Pacific Fraud Journal Vol 4, No 2: Volume 4, No.2nd Edition (July-December 2019)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

This paper aims to explain the connectivity of whistleblowing online system between the Witness and Victim Protection Agency (LPSK), the Corruption Eradication Commission (KPK), and 17 ministries/institutions that hasbeen established since 2017. The challenges raised in the implementation of the whistleblowing online system are discussed in line with a case of the Ministry of Marine and Fisheries Affairs, a non-participant ministry in the connectivity of whistleblowing online system. The reason for selecting this case is to provide a different view of how a non-aligned institution within the network undertakes efforts in eradicating corruption through whistleblowing system. The discussion still leaves several obstacles to achieving an effective whistleblowing system. These constraints include insecurity of mutation in remote areas due to reporting alleged frauds and a response to a fraudulent thatconsider reasonable. This article is intended to encourage further discussion and research regarding the implementation of whistleblowing online systems in government agencies in Indonesia.

REGIONAL AUTONOMY AS A CONTROL SYSTEM IN PREVENTING CORRUPTION OF REGIONAL BUDGET Zuhri Saifudin
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

The amendment to the 1945 Indonesian Constitution (UUD 1945) on local government has given authority to the local government to carry out its own regional autonomy. Article 18 paragraph (2), (4), and (6) of the constitution is the highest legitimacy related to regional autonomy. The dynamics of governance and regulations related to regional autonomy often change. The existence of Law No.23 of 2014 on Local Government is the last legal protection for the legitimacy of the local government to run its regional autonomy. Without any good regulations, the implementation of regional autonomy will be vulnerable to corruption. Robert Glitgaard defines corruption in a mathematical proposition with the following formula: (C = M + D-A) Corruption = Monopoly Power + Discretion by Official – Accountability. In carrying out the function of regional autonomy policy, the Regional Head has a big duty and authority. The duty of the Regional Head includes actively participating in issuing local legal products in the form of local regulations. The existence of this regulation can be used as a bastion for the Regional Head to manage the regional finances in the form of Regional Budget so as not to be corrupted. The type of research used in this study is normative perspective research. For the analysis, the author uses the formula of the principle of regional autonomy in the form of decentralization. The correlation of attribution, delegation, and mandate is used to examine the duties and authorities of the Regional Head in using the law. Based on the above background, the formulation of the problems includes: What is the correlation of the principle of regional autonomy for the Regional Head to avoid the abuse of authority and to prevent the occurrence of corrupt behavior? And, what is the ideal concept in the application of the Regional Regulation to prevent corruption of Regional Budget (APBD)? Correlation between regional autonomy policy and Regional Budget management cannot be separated from the existence of decentralization principle and policy pattern taken by the Regional Head. The parameters of Regional Budget change should be more detailed and studied deeply through Local Regulation as the highest legality, so that the potential for corruption will not occur.

CORRUPT BEHAVIOR IN A PSYCHOLOGICAL PERSPECTIVE Winda Putri Diah Restya
Asia Pacific Fraud Journal Vol 4, No 2: Volume 4, No.2nd Edition (July-December 2019)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

This study focuses on understanding the corrupt behavior through psychological perspective. The discussion of corruption is always worth to be studied, becauseacts of corruption are different from any ordinary fraud. These actions tend to have a broad impact, and can even make the destruction of a country. This is what distinguishes it from common criminal offenses at the community level. This study seeks to answer the questions on what is the motive underlying corruption, how will the corrupt behavior affect the perpetrators and how are coping strategies undertaken by the corruptor through GONE theory proposed by Jack Bologne: Greed, Opportunity, Need and Exposure. The data of this studies were obtained using qualitative research approach through the in-depth interview method and non-participant observation.. Data were collected in Correctional Institution ClassII B Kajhu – Aceh through three participants. The results show that there are two motives underlying corrupt behavior: Opprtunities and Need, while the motive for Greed is not proven. The impact of corrupt behavior on the individual concerned is the feeling of shame, the loss of self-esteem as a member of the community and also as the head of the family. The coping strategy used by the corruptor was bysuppressing the negative emotions and focusing more on positive thingsuch as being closer to God Almighty.

REVITALIZING AND STRENGTHENING THE ROLE OF APIP IN BUILDING STRONG TONE AT THE TOP AS AN EFFORT TO PREVENT CORRUPTION IN INDONESIA Renaldo Budirahardjo; Septa Ananta Bobby Baskara
Asia Pacific Fraud Journal Vol 4, No 2: Volume 4, No.2nd Edition (July-December 2019)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

No country or organization can fully avoid the risk of fraud. The most common fraud in Indonesia is corruption. Corruption has become a culture that is very difficult to separate in every sector especially in the government sector. Sadly, many corruption cases involve regional leaders. Indirectly, the bad example or tone at the top of the leader is one of the causes of the culture of corruption still inherent in the government sector. Corruption in the government sector will certainly have an impact on the declining quality of public services in the community. Weak internal control systems, consisting of both hard control and soft control, in Government are one of the main factors that leads the leaders having the opportunity and motivation to commit corruption continuously. Within the Indonesian Government there isGovernment Internal Auditor (hereinafter referred to Aparat Pengawasan Intern Pemerintah / APIP). APIP is expected to be able to answer the need for the current audit profession. The new paradigm demands the role of APIP not only acting as a supervisor but also a controller. As a Controller, APIP plays a role in guiding and ensuring that all existing processes in government to achieve objectives have been implemented accountably and can minimize risks especially fraud risks by performing several roles such as consulting and assurance service to prevent, detect, and prove the occurrence of fraud through an active role in the whistleblowing system, risk-based audit,forensic audit and continuous audit. To support the role of APIP, it is necessary to strengthen the institutional, regulation and capabilitysectors so that APIP's role can be effective and maximal. If APIP's role is effective in establishing a good control system then the opportunities and wishes of a local leader in committingcorruption is also small so the leaders can provide good tone at the top for subordinates. Thus, it will be able to form a strong anti-corruption culture for any regional leaders. Therefore,the revitalization and strengthening of APIP can be used as a strategy in making anti-corruption system and culture in Indonesia

DETECTING FINANCIAL STATEMENT FRAUD USING FRAUD DIAMOND (A Study on Banking Companies Listed On the Indonesia Stock Exchange Period 2012-2016) Rizqa Syahria
Asia Pacific Fraud Journal Vol 4, No 2: Volume 4, No.2nd Edition (July-December 2019)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Financial statement fraud is one type of fraud that causesmore adverse effect than other types of fraud. Based on this phenomenon, this study aims to detect financial statement fraud using fraud diamond. There are four factors that encourage a person to commit fraud; pressure, opportunity, rationalization and capability. The dependent variable used in this study was financial statement fraud and the independent variables used were financial stability, external pressure, financial target (pressure), external auditor quality (opportunity), change in auditor (rationalization), and change of directors (capability). This study employed quantitative research approach. The population wasthe entire banking companies listed on the Stock Exchange in the period of 2012-2016. Sampling was conducted using purposive sampling method and acquired a sample of 19 banking companies. Data analysis was conducted using a logistic regression analysis with SPSS 16 software. The results showthat financial stability and change in auditors have an effect on financial statement fraud. However, external pressure, financial target (pressure), external auditor quality (opportunity), and change of directors (capability) have no effect on financial statement fraud.

EVALUATION OF POLICIES ON THE FIT AND PROPER TEST FOR STRATEGIC OFFICIALS IN SUPPORTING EFFORTS TO PREVENT AND ERADICATE CORRUPTION Budi Saiful Haris
Asia Pacific Fraud Journal Vol 4, No 2: Volume 4, No.2nd Edition (July-December 2019)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Integrity of strategic officials is absolutely necessary to support the effective implementation of corruption prevention and eradication system in a government. To get officials with integrity, one of the efforts pursued is to apply the mechanism of fit and proper test. Based on a comparative study of various invitation laws, it was found a number of crucial issues relating to the policy of the fit and proper test of a number of strategic officials. These crucial issues include differences in the standard requirements of prospective officials, the presence / absence of a selection committee, the absence of detailed guidelines on information sources and measures to provide objective assessments of the value of integrity from a candidate, and provisions regarding dismissal of officials who are potentially counterproductive with corruption prevention and eradication efforts

REGIONAL HEAD (PRODUCT OF A DEMOCRATIC SYSTEM) AS A ROLE MODEL AND ANTI-FRAUD REPRESENTATION Cakra Arbas
Asia Pacific Fraud Journal Vol 4, No 2: Volume 4, No.2nd Edition (July-December 2019)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

The Constitution mandates that "Governors, Regents, and Mayors respectively as heads of provincial, regency, and municipal governments are elected democratically". In other words, the regional head is actually mandated to form a regional government as a democratic self-governing unit. The research method used is normative legal research and the types of data used are secondary data, consisting of primary legal material (various forms of legislation), secondary legal materials (data collection of scholarly work and the results research related to local election and anti-fraud systems), and tertiary legal materials (materials providing information on primary legal materials and secondary legal materials, such as dictionaries and encyclopedias). Data analysis technique used is technical qualitative analysis. In running the government mechanism, the regional head should be able to implement anti-fraud system. Anti-Fraud system is a system that monitors regulations or other mechanisms that produce some forms of report. In this case, the system offered in fact can have implications on anti fraud related to the position of regional head as a role model, that is, by bringing a great personality and optimization of thinking and action.

DOES ICTS MATTERS FOR CORRUPTION? Caroline Gratia Sinuraya; Tutik Rachmawati
Asia Pacific Fraud Journal Vol 1, No 1 (2016): Volume 1, No.1st Edition (January-June 2016)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Corruption is a common term used in both private and public sector to understand the misused of resources in order to enriched themselves, unlawfully. Corruption has been endemic in Indonesia starting from the highest peak of government to the grass root level. Some organizations had tried to eradicate corruption with any possible way they could find; law enforcement, behavioural to education approach. However, the use of information, technology and communication or ICTS or known as e-Government in eradicating corruption has been considered a break trough. They believe that by implementing ICTS in several sectors of public services, it could help to eradicate corruption in Indonesia. Local Governments has been using e-budgeting but corruption is still prevalent. ICTS serves as way to reduce corruption rate but it does not eradicate corruption at all. The adoption of ICTS in governmental systems creates an opportunity for the officers and staffs who understand and occupies skills of ICTS (e-literate) and at the same time blocks chances for those who do not understand ICTS. This is called as an up-skilling corruption. This paper will discuss e-administration which is understood as ‘the use of information and communication technologies and in particular the internet, as a tool to establish a better-quality administration. Using a case study of e-administration in Bandung City, this paper will discuss how Bandung City is to implement Online Licensing through BPPT or Badan Pengkajian dan Penerapan Teknologi (The Agency Assesment and Application of Technology) with a consideration that there is a chance for up-skilling corruption. Further, upon the discussion, recommendation on how to implement proper e-administration so that it will achieve its goal to eradicate corruption.

FINDING ANTI-FRAUD ATTITUDE IN MODERN KARTINI’S LEADERSHIP IN INDONESIA Risca Hanesty Maharani; Rizky Alfajri Azwad Hohoubun; Nikita Dwi Maharani
Asia Pacific Fraud Journal Vol 4, No 2: Volume 4, No.2nd Edition (July-December 2019)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

A leader should have capacity and important role in developing ethics in society. A qualified leader is the most valuable asset to the community. In this modern era, women are no longer always considered weak and having no right to run a leadership in society. The number of female leaders is increasing rapidly today. It is expected that the modern women in Indonesian truly fight for the rights of Indonesian women and can create female leaders who have high honesty and integrity. Unfortunately, data from the Corruption Eradication Commission (KPK) shows that recently more and more women were caught red-handed committing fraud in the form of corruption. In fact, some female leaders also commit corruption, the most detrimental act of fraud. In conclusion, corruption turns out to be committed not only by male leaders but also by female leaders. Therefore, anti-corruption attitude should be instilled in female leaders by revitalizing R.A. Kartini's positive attitude and character consisting of firm, honest, wise, and simple.

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Contact Name
Dr. Tarjo

Contact Email
mulfaapfjurnal@gmail.com

Phone
-

Journal Mail Official
mulfaapfjurnal@gmail.com

Editorial Address
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Location
Kota adm. jakarta pusat,

Dki jakarta

INDONESIA