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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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ANALYSIS OF CORRUPTION IN REGIONAL GOVERNMENT IN 2016 RELATED TO THE REGIONAL GOVERNMENT BUDGET REALIZATION REPORT Milda Aulia Eriyana
Asia Pacific Fraud Journal Vol 4, No 2: Volume 4, No.2nd Edition (July-December 2019)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Corruption can be caused by many factors. One of the factors in accounting reporting system is financial statement fraud. Since 2015, Indonesia has used an accrual basis of accounting in Operational Report, Balance Sheet, and Statement of Changes in Equity. In addition, Indonesia also uses cash basis of accounting in the Budget Realization Report (LRA), Report on changes in Accumulated Budget Surplus (LPSAL), and Cash Flow Report. The aim of this paper is to determine the components of Budget Realization Report (LRA) that can be utilized as a gap to commit corruption in the regional government in 2016. Budget Realization Report is a financial report relating to the budget allocation from the State Budget (revision) or Regional Budget (revision and the realization of budget allocation. The data in this paper are taken from the KPK’s Performance Accountability Report 2016 based on the cases under investigation. The analytical methods use the related regulations, literature studies, and secondary data. The result of this studyshows that corruption in the regional government in 2016, related to the Budget Realization Report, occurred in the expenditure section butdid not occur in the revenue section. Corruption in the regional government was committed by Budget Users who got the highest budget in the region.

THE ROLE OF UNIVERSITY ORGANIZATIONAL CULTURE IN ANTI-FRAUD SYSTEMS (CASE STUDY AT UNIVERSITY X) Jeremy Bastanta Ginting; Hana Panggabean
Asia Pacific Fraud Journal Vol 4, No 2: Volume 4, No.2nd Edition (July-December 2019)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

University is expected to be a role model in the application of Good Corporate Governance (GCG), because it is the place where the values related to idealism are developed. In practicing GCG’s principles, organizational culture acts as a top layer for an early detection system against fraud. The purpose of this study is to measure the level of the internalization of organizational culture in University X. The data were collected through questionnaires distributed to selected education staff of University X. Sampling was done using sampling stratified technique with 180 participants. The research data were analyzed using descriptive statistical technique by exerting theoretical mean from the result of data collected to measure the level of understanding and application of behavior of university values. The results show that there is a gap between the expected (ideal) and current (actual) level of organizational culture internalization.

RESTORING THE CAPACITY OF LEADERSHIP AS ROLE MODEL TO BUILD ANTI FRAUD CULTURE AND SYSTEM: A STUDY OF INDONESIA Esther Roseline
Asia Pacific Fraud Journal Vol 4, No 2: Volume 4, No.2nd Edition (July-December 2019)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Fraud poses an enormous threat to all kinds of organizations worldwide, with its risks continue to increase in number and complexity. In Indonesia itself, rampant fraud and corruption still inflict our business climate and impede our national development ruthlessly. As the battle against fraud is evolving, the role of leadership is widely recognized as the crucial element in fraud management framework. Nonetheless, as much as many people’s trust towards leaders’ integrity seems to atrophy, whether leadership is still able to make a difference remains a big question mark. With its capacity crippled by a vicious cycle of fraud, the scope of leadership may be severely limited even if it were possible. For this reason, it is important to realize that the capacity of leadership needs to be restored in order to become role model in building anti-fraud culture and system. Therefore, the purpose of this paper is to explore accounts of leadership, identify the impact of leadership on anti-fraud culture and system, describe the way fraud works in undermining the capacity of leadership, and finally to elaborate the solutions to restore the capacity of leadership as role model to build anti-fraud culture and system in an organization. To achieve these goals, the author delves into various literature, journals, books, reports, applicable laws and general principles of law, as well as conducts an empirical research through a survey. The survey was conducted with 358 respondents, of which the 142 are Indonesian citizen working in public sector, and 216 in private sector. Focusing on Indonesia, this research paper will reveal the current public perception towards leadership, unfold the real condition of leadership, discover an existing vicious cycle of fraud that entraps leaders, and proffer strategy to solve this problematic leadership issue.

THE EFFECT OF ECONOMIC STRENGTH, GOVERNMENT DEBT, LEVEL OF DEMOCRACY, PUBLIC TRUST, AND LEVEL OF HAPPINESS ON CORRUPTION PERCEPTION Dedy Susanto
Asia Pacific Fraud Journal Vol 5, No 1: Volume 5, No. 1st Edition (January-June 2020)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

This study aims to analyze the effect of economic strength, government debt, level of democracy, public trust in government, and level of happiness on corruption perception. Data consisting of 113 countries are used to determine the causal relationship between variables that have been collected. Robust Regression statistical test with Method of Moment (MM) estimation is used to analyze the relationship between variables. The test results show that economic strength, level of democracy, public trust, and level of happiness have a significant positive effect on corruption perception, while government debt has no significant effect on corruption perception. It can be concluded that the higher the economic strength, the level of democracy, the public trust, and the level of happiness, the higher the corruption perception in the country. High corruption perception indicates the cleanliness of the country from corruption.

ENGAGING PEOPLE, ENABLING TECHNOLOGY: CITIZEN’S PERSPECTIVES ON ANTI FRAUD MEASURESIN THE INDONESIAN PUBLIC SERVICES SECTOR Indra Soeharto; Heri Kurniadi Sugiyo Pranoto
Asia Pacific Fraud Journal Vol 5, No 1: Volume 5, No. 1st Edition (January-June 2020)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

This research aims to synthesise citizen’s perspectives on anti fraud measures that are currently implemented in the Indonesian public services sector. In this sector, various measures to eradicate fraud/corruption have been initiated by the government despite the fact that such practices are still apparent. Two research questions were proposed; first, what are Indonesian citizens’ perspectives on the anti fraud/corruption efforts implemented by the government, in the Indonesian public services sector during the last three years? Second, according to their perspective, which approach on anti fraud/corruption measure that is considered as the most effective way to eradicate fraud and corruption?. Using questionnaires, the research collect responses from 188 respondents – Indonesian citizen older than 21 years old - in 5 cities in Indonesia. The respondents perceive that despite of its low improvement on corruption level, as reflected by the Corruption Perception Index (CPI) score, the anti fraud/anti corruption measures implemented in the Indonesian public service sector are well progressing. The research also reveals that despite of currently low public participation in anti fraud/anti corruption measures, three factors i.e. consistent law enforcement, engaging public participation and implementing information and communication technology (ICT) are perceived as the most effective measures in anti fraud/anti corruption effort. Understanding the importance of those avenues will provide imperative emphasis in designing, formulating and evaluating anti fraud/anti corruption measures, particularly in the Indonesian public services sector. This will in turn provide necessary support for the government to achieve a positive and sustainable economic growth.

THE USE OF BENFORD’S LAW IN PERFORMANCE AUDIT TO DETECT FRAUD IN THE STATE EXPENDITURETRANSACTIONS ASSISTED BY IDEA SOFTWARE (A Case Study at the Transportation Ministry Work Units) Eka C. Setyawan
Asia Pacific Fraud Journal Vol 5, No 1: Volume 5, No. 1st Edition (January-June 2020)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

The aim ofthis study was to determine the use of Benford's Law in Performance Audits todetect fraudin state expenditure transactions assisted by IDEA Software,a case studyat several Work Units of the Ministry of Transportation. The research method used was descriptive qualitative and direct experiment. This researchwas conucted while the researcher wascarruing outperformance auditat three work units of the Ministry of Transportation. The researcher used IDEA Software to analyze the financial transaction data according to Benford's law. Based on the results of the research, the right type of state expenditure to be analyzed using Benford law isgoods expenditure.In addition,Benford’s Law can be used in performance audits to determinestate expenditure transactions that are indicated fraud with the success rate of ranging from 20% to 50%t. Transactions that appear are not in accordance with Benford's law.

LEADERSHIP OF THE HEAD OF A CORRECTIONAL INSTITUTION IN ACHIEVING THE TITLE OF CORRUPTION-FREE AREA (Case study at the Semarang Class II Women's Correctional Institution) Mulyani Rahayu
Asia Pacific Fraud Journal Vol 5, No 1: Volume 5, No. 1st Edition (January-June 2020)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Prisons in Indonesia are often described as a very terrible place and even there is no good side to be proud of. The case occurred recently has worsen the image of prison,where the head of Kalianda Prison was arrested by the Provincial Narcotics Agency (BNNP) for his involvement in illegal drugs that were traded in prison. This condition is very contrary to the condition at the Semarang Class II Women's Correctional Institution. The success of Semarang Class II Women's Correctional Institution in suppressing illegal levies cannot be separated from the leadership role of the head of the prison. The presence of a leader greatly affects the integrity of employees in his ranks. The Semarang Class II Women's Correctional Institution is the only one of the 611 Correctional Institutions (Technical Implementation Unit) which bears the title of Corruption-Free Area in the Ministry of Law and Human Rights of the Republic of Indonesia. This study aims to describe how the leadership of the Head of Semarang Class II Women's Correctional Institution as a role model in achieving zero illegal levies using qualitative descriptive methods through field observations and in-depth interviews with structural officials, officials and inmates as informants.

THE EFFECT OF ORGANIZATIONAL CULTURE, LEADERSHIP STYLE, WHISTLEBLOWING SYSTEMS, AND KNOW YOUR EMPLOYEE ON FRAUD PREVENTION IN SHARIA BANKING Suharto Suharto
Asia Pacific Fraud Journal Vol 5, No 1: Volume 5, No. 1st Edition (January-June 2020)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

This study aims to get better knowledge on how to prevent fraud in sharia banking. The key factors in determining fraud prevention are organizational culture, leadership style, whistleblowing systems, and know your employee. This research involves 73 respondents in the scope of internal auditor. This research applies a survey using questionaire. The method used to process and analyze research data are descriptive analysis and multiple linear regression models. The results show that organizational culture has no significant effect on fraud prevention, but leadership style, whistleblowing systems, and know your employee have a positive significant effect on fraud prevention. Furthermore, organizational culture, leadership style, whistleblowing systems, and know your employee simultaneously have an effect on fraud prevention in sharia banking.

THE GOVERNMENT'S INTERNAL AUDIT PLANNING STRATEGY IN PREVENTING CORRUPTION IN THE PROCUREMENT SECTOR IN THE ERA OF DISRUPTION Mustafa Kamal; Nasarudin Nasarudin
Asia Pacific Fraud Journal Vol 5, No 1: Volume 5, No. 1st Edition (January-June 2020)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

This study aims to disclose not only the APIP's internal audit planning strategy in accordance with the mandate of the SAAIPI 2014, Law 30/2014, Law 23/2014, Government Regulation 60/2008, Presidential Regulation 16/2018, Presidential Regulation 54/2018, but also the synergy strategy among APIP, LKPP and APH in preventing corruption in the procurement sector. The research method used is a qualitative method with the literature studies, surveys, and retrospective studies. The results show that the mandate of internal supervision can be identified through the relationship matrix between SAAIPI 2014 and several regulations. The strategy in the synergy of supervision planning conducted by APIP, LKPP and APH can be determined through a SWOT analysis of the role of APIP. There are 4 choices of strategies for optimizing the role of APIP. APIP that has a capability score of 3 can use the SO and ST strategies. Whereas APIP that has capability scores of 1 and 2 can use the WO and WT strategies. Whole of Government can be built by APIP, APH and LKPP, either in the form of coordination between institutions, the formation of task forces, or social coalitions.

THE IDENTIFICATION OF MONEY LAUNDERING ON DRUG TRAFFICKING Lucky Nurhadiyanto
Asia Pacific Fraud Journal Vol 5, No 1: Volume 5, No. 1st Edition (January-June 2020)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Drug trafficking is a holistic process. The involvement of various parties linked with law enforcement efforts. The number of drug trade reaches millilons of tons. This number equivalent to billions of fund that circulating in trading transactions. The one alternative ways to eradicate drug trafficking is to track the cash flow. Because of the financial transactions as the main chain to running this business. Tracking the flow of drug trafficking funds through money laundering approach can be done by indetifying various placement, layering, and integration activities of suspicious financial transactions. The placement pattern becomes the entrance of financial transactions through the participation of the providers of financial services. The layering pattern can consist od smurfing, money changer, and buying a stock portofolio. Meanwhile, the integration pattern enters various business activities with minimal risk. The prediction of money laundering tren based on drug trafficking leads three aspects, that is utilization of technologies, the role of third parties, and the involvement of unscrupulous government and law enforcement.

Page 11 of 27 | Total Record : 264

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Contact Name
Dr. Tarjo

Contact Email
mulfaapfjurnal@gmail.com

Phone
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Journal Mail Official
mulfaapfjurnal@gmail.com

Editorial Address
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Location
Kota adm. jakarta pusat,

Dki jakarta

INDONESIA