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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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THE EFFECT OF FEE AND MOTIVATION ON CORRUPTION ERADICATION USING KPK PERFORMANCE AS THE INTERVENING VARIABLE Eko Gumaya Sari; Dede Rahmat; Sofyan Widjaya
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.v5i2.159

Abstract

This research aims to find out the effect of fee and motivation on the eradication of corruption. Rewarding or giving fees has been set in Government Regulation Number 43 of 2018 concerning procedures for involving community participation and awarding in the prevention and eradication of criminal acts of corruption. Based on the Government Regulation No. 43 of 2018, those who provide information to law enforcers regarding allegations of corruption will get awards in the form of charter and premiums, or also called fees/rewards, ranging up to a maximum of IDR 200 million. In addition, certain motivation will also influence community to play a role in eradicating corruption.This research uses qualitative data or primary data obtained through questionnaires distributed to the public, economic observers, and practitioners. Data testing is done using Data Path analysis with Smart PLS. The number of valid and reliable sample data to be analyzed is as many as 40 samples. The results of this research show that fees/rewards have a positive and significant effect on corruption eradication. Motivation has a negative and not significant effect on corruption eradication. The variable of fees/rewards has a positive effect on corruption eradication mediated by the KPK performance. Motivation has a negative effect on corruption eradication mediated by the KPK performance. In this digital era,with super-sophisticated technology, the millennia generation has a very critical mindset in assessing the performance of the KPK. The Corruption Eradication Commission (Indonesia: Komisi Pemberantsan Korupsi/KPK), however, can provide confidence to the public that the community participation will make it easy for the KPK to carry out its work.
Strengthening Anti-Bribery Governance through Integration of GCG with SNI ISO 37001: 2016 ABMS RR. Dwi Setyani Hanindita; Linda Julaeha; Yohanes Daniel Luke Soewito
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.v6i1.200

Abstract

The government's desire to improve the quality of State-Owned Enterprises (SOEs) by implementing GCG is considered not yet optimal because there are still several cases of non-compliance by SOEs with high GCG scores. Therefore, a clear standard or method is needed so that the implementation of GCG in State-Owned Enterprises (SOEs)can be carried out more optimally. The purpose of this research is to find out whether SNI ISO 37001: 2016 Anti-Bribery Management System (ABMS) can be integrated with GCG in order to improve the quality of governance in State-Owned Enterprises. The discussion is carried out in two parts: first, a descriptive discussion related to GCG and ISO 37001: 2016 itself, and second, a discussion related to how to identify and integrate GCG with ISO 37001: 2016. This study uses descriptive qualitative analysis method, with literature study and analysis of related laws and regulations. The results show that ISO 37001: 2016 can be one of the guidelines or a foundation for SOEs to implement GCG in accordance with the Regulation of the State Minister for State-Owned Enterprises Number: PER-01 / MBU / 2011. It is recommended that SOEs start implementing GCG with reference to ISO 37001. : 2016. However, it should be understood that SNI ISO 37001: 2016 is not the only guideline or reference because there are several other things that must be fulfilled in GCG that are not listed in SNI ISO 37001: 2016.
Preventing Local Government Fraud Through Supervision of Local Development Planning (Case Study on Supervision by X Province to Y Regency) Jiwa Muhamad Satria Nusantara; Irfan Ridwan Maksum
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.v6i1.191

Abstract

Supervision from the Governor as the representative of the central government to the Regencies/cities below, becomes one of the factors in the consistency of development planning and budgeting, Sugiarto (2015). As a Regency with the highest growth rate in X Province, X Provinceshould pay attention to supervise local development planningin Y Regency to prevent Fraud. In fact, the role of the governor to supervise Y Regency still meet some obstacles. The analysis in this research is using the policy implementation model of Meter and Horn (1975), the supervision process by Griffin (2004) and the factors that influence the supervision of Tugiman (1996). Through a descriptive qualitative research approach, research analyses the implementation and the influencing factors of the implementation of the local development planning supervision policy of Y Regency by X Province. The results of the research show that policy implementation is not optimal and can be the starting point of fraud and corruption in local government. Some of the conditions that are not yet optimal in supervision include, dilemma in policy implementation, inaccurate determination of supervisory indicators, limitations in organizational structure, inappropriate monitoring budgeting mechanisms, and political bias between levels of government.Recommendations from this study include, government should to revise several regulations related to the role of the governor as the representative of the central government, revise indicators that related to local development planning supervision, work patterns that are not tied to organizational structures, preparation of SOPs and information systems that are used as tools for implementing supervision.
THE USE OF ONLINE SYSTEMS IN ACADEMIC ADMINISTRATION ACTIVITIES TO PREVENT FRAUD IN UNIVERSITIES M. Arif Nugraha
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.v5i2.164

Abstract

Today most universities have used online system in their academic administration activities, such as in the preparation of study plan, the payment of tuition, and others. There are several reasons for switching the system from manual to online, one of which is to prevent fraud. This study aims to find out whether the use of online system in academic administration activities at higher education has run properly and effectively. This study employed descriptive approach by using an online questionnaire method with the aim to see the responses of several students regarding the use of online systems in academic administration activities at higher education. Questionnaires were distributed using an online system through the Google Form application, where the respondents were sent a link that refers to the Google Form page containing some questions that would be answered by the respondents. And the results can be in the form of a graph from the Google Form. With the form, it can be obtained description of the online system and the respondents’ knowledge regarding fraud in the college environment.
THE EFFECT OF AUDITOR’S COMPETENCE AND INDEPENDENCE ON INFORMATION SYSTEM AUDIT QUALITY Santy Setiawan; Yenni Carolina; Aura Kristiani
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.v5i2.155

Abstract

Users of financial statements always rely on the results of audits conducted by competent andindependent auditors because the audits are carried out through quality processes and efforts. Competent and independent auditors are needed to obtain quality audit results. Because most modern information systems use information technology, the information technology audits become an important component in all external and internal audits. This study aims to examine the effect of auditor’s competence and auditor’s independence on the information systems audit quality. The research sample used in this study is external auditors working in public accounting firms in West Java. The statistical test instrument used is a multiple regression test. The results show that the auditor's competence has an effect on information systems audit quality, while the auditor’s independence has no effect on information systems audit quality.
Guarding Village Funds as an Implementation of Anti-fraud Program to Prevent Corruption of Village Funds Risca Hanesty Maharani; Iqbal Muhammad Syahid
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.v6i1.198

Abstract

The village is one of the supporting elements in the government system. The government has allocated large amounts of village funds to improve infrastructure, economy, education and community welfare. The village head is the person who is responsible for community welfare and village development. However, unfortunately the village head has even become the perpetrator of fraud in the form of corruption. This shows that the village head, as the leader, does not have a high sense of integrity. The formulation of the problem in this study is how to guard village funds as the implementation of an anti-fraud program to prevent corruption of village funds. The research method used is qualitative research using secondary data. The results of this study show that guarding village funds as the implementation of an anti-fraud program to prevent corruption of village funds can be done by forming a special supervisory agency for village fund management, channeling village funds by one ministry, evaluating by several ministries related to village funds, optimizing the duties of law enforcement officers, and providing education to villagers about corruption.
THE RELATION OF CORRUPTION POTENTIAL PERCEPTION WITH BUSINESS INTEGRATION, PUBLIC INTEGRATION, AND LOCAL INTEGRATION SYSTEM (FROM CORRUPTION PERCEPTION SURVEY ANALYSIS) Posma Sariguna Johnson Kennedy; Santi Lina
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.v5i2.160

Abstract

Potential of corruption is a condition that allows corruption criminal to occur. This paper aims to see whether perceptions of potential corruption have a relationship with business integrity, public integrity, and local integrity systems. The research method used is analysis by looking at the relationship between variables using Rank Spearman test. The results indicate that perceptions of potential corruption have relationship with local integration systems, local integration systems have relationship with the perceptions of business integrity, and the perceptions of business integrity have relationship with public integrity. Thus there are findings that, the eradication of corruption can not be initiated from public integrity, but must be initiated by the improvement of a clean system.
ANALYSIS OF REGULATORY LAW REGARDING GOVERNANCE AND INTERNAL CONTROL SYSTEMS IN PUBLIC SERVICE AGENCY IN RELATION TO THE IMPLEMENTATION OF A FRAUD CONTROL SYSTEM Muhammad Anshori
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.v6i1.201

Abstract

This study aims to analyze governance policies and internal control systems in Public Service Agency (hereinafter referred to in Indonesia as BadanLayananUmum / BLU) by looking at aspects of fraud control systems. The flexibility and authority granted to the BLU has given flexibility in financial management and service performance. However, the potential for fraud is very likely to occur in the operation of the BLU business. Therefore, the question in this study is whether the BLU governance policies have considered aspects of the fraud control system. After conducting research on governance policies and internal control systems, it was found that there were internal control pillars that had not been regulated in the BLU's governance and internal control policies.
The Association Between Fraud Hexagon and Government’s Fraudulent Financial Report Ryan Aviantara
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.v6i1.192

Abstract

This paper aims to analyze the determinant factors of Vousinas S.C.C.O.R.E model asrenowned as Fraud Hexagon against the Fraudulent Financial Report (FFR) which measured by Dechow F-Score. The population in this study is government company from the consolidated audited report of Ministry if SOE’s (State Owned Enterprises) along 5 years with purposive sampling technique according to the largest assets. By using the logistic regression statistic method, the empirical evidence of this study shows that S.C.C.O.R.E model has ability to affect the FFR. However this paper evolve breakthrough variables through E-Procurement, Change in Audit Committee,Whistleblowing System, CEO Education and CEO Military whichcanbe exploredfurther on the next research.
LEADERSHIP IN GOOD CORPORATE GOVERNANCE (GCG) AS A ROLE MODEL OF ANTI-FRAUD CULTURE Mustika Prabaningrum Kusumawati
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.v5i2.165

Abstract

The presence of Good Corporate Governance (GCG) in Indonesia is one of the solutions in creating activities that can help to avoid any form of scandal in the company including fraud. However, the reality of Good Corporate Governance (GCG) to date has not been fully implemented. The rules of Good Corporate Governance (GCG) itself can not necessarily be applied well by the parties in the company. It takes a leadership and maximal support from regulators in the form of legal umbrella that is expected to create an anti fraud culture in the implementation of Good Corporate Governance (GCG). In order to succeed, an organization requires a strong leader. The success and the failure of an organization are determined by its leader. It takes a leader who is able to carry out collaboration, inspire and motivate subordinates he leads because leadership is the main factor of the success or even the failure of an organization. In addition, a positive leadership type will also form a positive culture in a company that will eventually become a role model of anti fraud culture.

Page 14 of 27 | Total Record : 264

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