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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 264 Documents
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WHISTLEBLOWING FOR FRAUD: PERSPECTIVE OF LEADERSHIP TYPES AND ACCOUNTABILITY PRESSURE Aulia Damar Sustika; Intiyas Utami; Aprina Nugrahesthy Sulistya Hapsari
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.v5i2.153

Abstract

The increasing number of frauds has become a serious threat to stakeholders. The best method for preventing fraud is to disclose fraud in an organization. This study aims to examine the potential for whistleblowing actions undertaken by employees under transformational and transactional leadership styles. The method used in this study is a 2x2 experiment between research subjects involving 96 undergraduate students of a state university in Central Java. The results of this study prove that the subjects have greater whistleblowing intentions when they are under transformational leadership than transactional leadership, the subjects have greater whistleblowing intentions when they are under high accountability pressure than low accountability pressure, and the interaction between transformational leadership and high accountability pressure has a significant influence on whistleblowing intentions.
Uncover Potential Fraud and its Mitigation Efforts in the Assistant Corps Miranda Dewina Hutapea; Aprina Nugrahesthy Sulistya Hapsari
Asia Pacific Fraud Journal Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v6i1.194

Abstract

This study aims to describe the potential for fraud in the operational activities of the Assistant Corps and explore the motives underlying the potential for fraud. The Assistant Corps is an organization that coordinates assistant lecturers and serves to coordinate assistant activities. This research is a qualitative descriptive study. The data in this study are primary data obtained through in-depth interviews with Assistant Coordinators, Active Assistants, Alumni of Assistant Coordinators, and Assistance Class Students. The results show that the Assistant Corps has three potential frauds that can occur both in operational activities and in financial management, namely misappropriation of assets, fraudulent statements, and corruption. The anti-fraud strategy implemented in this organization is inadequate and has a high risk of threatening the organization if it is not managed properly.
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.
INDONESIAN NATIONAL POLICE'S ANTI-CORRUPTION FUNCTION AND ECONOMIC DEVELOPMENT Nugroho Ari Setyawan
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.v5i2.158

Abstract

Economic development relation with corruption and anti-corruption have been a long discussion. The research shall try to know about the works of anti-corruption function of the INP and its contribution to economic developpment. This research explores the works of the Directorate for Corruption Crime and how the works is connected to national economic development. Anti-corruption works of the INP are contributing to economic development through several ways. Firstly, the directorate does its main job in investigating corruption cases. Corruption case investigation has additional task on how on finding assets of prepetators as retribution of state loss caused by corruption. Secondly, the directorate is mandated as police unit which is advanced as free from corruption area sample within police force. Thirdly, the directorate is assigned as the part of INP integrity enforcer of the INP to investigate corrupt police officers. Number four, anti-corruption directorate is appointed to assist the Chief of INP in any of anti-corruption issue that need INP contribution on it, especially on prevention matter. However, the works,are not well supported by addequate infrastructures. By this understanding, actors who are involving on giving technical assistance for strengthening law enforcement agencies, hopefully, will contributte better toward contries' anti-corruption measures through the improvement of their anti-corruption functions.
Investigating Gender Preferences on The Choice of Motives and Modus of Corruption in Kementerian X: A Multinomial Logistic Regression Approach Febriana Kusuma Ristanti; Reni Windari; Aris Widodo; Maolana Amin Iskandar
Asia Pacific Fraud Journal Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v6i1.199

Abstract

This study aims to analyze gender preferences in the selection of motives and modus of corruption. This study also uses age, years of service, position level, and type of institution as control variables that might have correlation with the motives and modus of corruption. Using Multinomial Logistic Regression test, the results indicate that gender has no correlation with the types of motives, institution type has siginificant correlation with fraudster’s motives, while position level, age, and years of service have a partial correlation with the choice of motives. Another result stipulates that age, years of service, and institution type remarkably predispose the choice of modus, while gender and position level have no correlation. The results of this study could help the organization to design a fraud prevention and internal control system that fits organization’s needs. Also, it provides insight to Gender Mainstreaming Unit (PUG) as to how to optimize the role of female employees of the organization in preventing and detecting corruption. Finally, this study suggests that the existence of a robust control system at each level of the organization and the optimized role of internal compliance unit is imperative to the success of the organization’s efforts to prevent and combat corruption.
Kaizen Costing and Quality Academic Administration Services Case Study: Bureau of Academic Administration in Trilogy University 2019 Nurisa Anzani; Muhammad Zamzami; Aulia Nurazizah; Lely Dahlia
Asia Pacific Fraud Journal Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v6i1.151

Abstract

The purpose of this study is to explain the application of kaizen costing to the Academic Administration Bureau of the University of Trilogy. Kaizen costing is a concept that aims to reduce costs, strengthen brands, increase market share, increase information exchange within the company, increase profits, reduce capacity utilization, improve employee quality and productivity, and make gradual and continuous improvements to operational activities. Trilogy University Academic Administration Bureau was the object of research and involved employees of the Academic Administration Bureau and Trilogy University students from 2014 - 2019. This study used primary and secondary data. Primary data obtained through questionnaires and interviews, the preparation of the questionnaire considering the concept of 5S in kaizen costing namely Seiri, Seiton, Seiso, Seiketsu, Shitsuke. The results of this study indicate that based on respondents of the Trilogi University Academic Administration employee respondents suggest that only Seiketsu and Shitsuke affect quality of service of the Trilogy University Academic Administration Service. While the results based on student respondents indicate that Seiri, Seiton, Seiketsu, and Shitsuke affect the effectiveness and efficiency of the service of the Academic Administration Bureau of the University of Trilogy.
ANALYSIS OF RITA WIDYASARI’S GRATIFICATION CASE IN THE STUDY OF ORGANIZATIONAL SOCIOLOGY AND POLITICAL SOCIOLOGY Frendly Albertus; Muh. Harianto Ahamung; Pahmi Hidayat
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.v5i2.163

Abstract

Kutai Kartanegara Regency is one of regencies in East Kalimantan, Indonesia. The capital city is located in Tenggarong Sub-district. Kutai Kartanegara Regency has an area of 27,263.10 km², with sea area of approximately 4,097 km², which is divided into 18 sub-districts and 225 villages with a population of 626,286 (2010 census). Geographically, Kutai Kartanegara Regency is located between 115° 26'28" East Longitude - 117 ° 36'43" East Longitude and 1° 28'21" North Latitude - 1° 08'06" South Latitude.
Enterprise Risk Management and Firm Value: The Role of Board Monitoring Muhammad Faisal; Auliffi Ermian Challen
Asia Pacific Fraud Journal Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v6i1.204

Abstract

This study aims to obtain empirical evidence related to the influence of Enterprise Risk Management on firm value and the role of monitoring by the Board of Directors and the Board of Commissioners in moderating the effect of ERM on firm value. The sample used is manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The test results show that ERM is proven to be able to suppress the uncertainty that arises from the company's activities and the conflicts that occur, which affect the formation of firm value. Furthermore, the excessive number of directors is proven to harm company performance because it is prone to conflicts of interest and the many parties who have the opportunity to become free riders in their responsibilities as directors. So, the board of directors who have an effective role is only carried out by a few people. On the other hand, there are many commissioners in a company that proves to be not very influential in moderating the influence of ERM on the company's value. This research is expected to contribute to the accounting literature in filling the existing gaps, especially regarding Enterprise Risk Management.
CASHLESS GOVERNMENT: A CORRUPTION PREVENTION STRATEGY IN GOVERNMENT AGENCIES Paramita Nur Kurniati; Bernardus Yuliarto Nugroho
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.v5i2.154

Abstract

The phenomenon of corruption cases continues to increase from year to year, both from the number of cases that occur and the amount of state financial losses incurred. The criminal acts of corruption committed are also increasingly systematic and massive in all aspects of society's lives. To respond to this phenomenon, the Government, in this case the Ministry of Finance, issued a "breakthrough" in the system of government expenditure transactions, by issuing cashless government system with modern payment instruments. The cashless payment system is expected to close the potential gaps of corruption arising from conventional payment systems using physical money. Transactions carried out with non-cash payment systems can be traced in full and in detail, starting from who the user is, when and where the transaction is conducted, what is the purpose of using the transaction, and what is the nominal value. The use of cashless payment instruments is also expected to be able to fulfill the principles of (1) flexibility, (2) safety in transactions and fraud avoidance, (3) effectiveness, and (4) accountability while paying attention to the precautionary principles in the use of state budget. The cashless government system is expected to be a solution to the acceleration of government performance and public services within the framework of presenting clean, transparent and accountable governance. In the end, improving the working system of government organizations is expected to be able to encourage economic growth and provide benefits for improving the welfare of the community.
Supervision of Student Organization Funds: An Academic Reality Albertus Febri Christyawan; Aprina Nugrahesthy Sulistya Hapsari
Asia Pacific Fraud Journal Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v6i1.195

Abstract

This study aims to describe the supervision function of student organization fund management by the student executive and legislative bodies at Faculty X, University ABC. Data are obtained through in-depth interviews with several informants, such as the committee and functionaries of student organization. The results of this study show that the supervision function of student organization fund management has not been running optimally due to several factors. Those factors are found at each phases of student organization fund management. In planning phase, price standardization has not been updated for few periods, which is a constraint in determining the nominal budget. Furthermore, in implementation phase, the legislative institution is not directly involved in disbursing and spending student organization funds. Moreover, validity checking of expenditure evidences in the accountability phase is limited to seeing the completeness of the bills and receipts identities only, without making confirmation to the bills and receipts issuer.

Page 13 of 27 | Total Record : 264

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