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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 IMPLEMENTATION OF INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) IN ANTI-CORRUPTION TO SUSTAIN ECONOMIC GROWTH Muhammad Arfan Pratama
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.v5i2.156

Abstract

Corruption is an extraordinary crime which gives domino effect on government systems. The impacts include low economic growth and high poverty rate. Corruption enriches certain class only so that the budget which is allocated for the development of the country cannot be fully absorbed. Public service facilities for health, education, and administration cannot operate optimally due to the stalled building construction. To increase the economic growth of a country, a structured improvement is needed by involving the role of citizen in monitoring the government system. The development of Information and Communication Technology (ICT) enhances the transparency of ongoing government systems and public services. Studies conducted by Qiang (2009) and Andersen (2009) showed that the implementation of ICT proved to be able to increase economic growth in developing and developed countries with an increase in GDP. Khan and Majeed (2019) also proved that the implementation of ICT and E-Government also increased GDP for Southeast Asian countries in the period 1980-2015. The ICT developments include e-government, big data analysis, blockchain technology, and whistleblowing systems. The implementation of ICT in government systems, such as licensing systems and procurement systems, provides increased transparency and quality so that economic growth also increases. It takes a lot of money to implement ICT in the government system, but it also becomes an opportunity for state officials to abuse their authority. An example of the use of ICT in Indonesia is the procurement of E-ID Cards. Therefore, the integrated whistleblowing system can be sought to guard the benefits of implementing ICT in increasing economic growth.
Relevance of Good Corporate Governance Towards the Principle of Business Judgement Rule for State-owned Enterprises’ Corruption Cases: A Legal Perspective Leonardi Ryan Andika; Nethania Vanida; Jocelyn Aprilia; Monica Gracia Irjanto
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.v6i1.197

Abstract

Business judgement rule is often used as one of the principles to determine whether a corporate actor is evidently guilty in various corruption cases. Thus, this study aims to explain the relevance of corporate governance implementation as an additional objective measurement towards the business judgement rule principle in state-owned enterprises corruption cases. Through the juridical-normative approach and qualitative method analysis, it is found that in the middle of ambiguous positions of state-owned corporations in Indonesia, corporate governance must be taken into account in determining the court ruling especially in many corruption cases as a tool to minimize the legal uncertainty. This study also found that the corporate governance standard is able to convince the public in various financial decisions as a parallel example.
THE ROLE OF LEADERSHIP, CORPORATE CULTURE REINFORCEMENT, AND HUMAN CAPITAL DIVISION IN PREVENTING FRAUD STUDY ON ISLAMIC BANKS Ade Yuliar; Dita Andraeny
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.v5i2.161

Abstract

The rapid growth of Islamic Banking in Indonesia raises the risk of fraud as happened in Islamic Bank X in the last few years, in which the trend continues to increase. This study aims to unravel the root of fraud problem in Islamic Banking and strive to provide appropriate solutions in the prevention of fraud through qualitative approach. This study provides a formulation of role model and leadership policy through the reinforcement of organizational culture and the role of Human Capital Division as a step in the prevention of fraud.
Analysis of the Root Causes of Fraud Using Risk Causal and Fraud Diamond Matrix: A Case Study on Retail Financing Company Malinda Yusti; Triyadi Triyadi; Dona Ramadhan
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.v6i1.202

Abstract

Fraud risk management strategies can be carried out in three stages: prevention, detection, and response, but the most efficient stage is prevention. Fraud is part of operational risk which is defined as the risk of loss caused by the failure or inadequacy of internal processes, people, systems or technology, and external events. The perpetrators of fraud can also be analyzed using the fraud motivation model. This study aims to use the results of detection and response as input for the prevention stage using root cause analysis. This study uses the Risk Causal and Fraud Diamond (RCFD) Matrix as an analytical tool to determine the dominant root cause. This study uses 300 data samples and categorizes the root causes of fraud in the RCFD Matrix. The results show that there are three dominant root causes: 3.O System & Technology - Opportunity, 2.O Internal Process - Opportunity, and 1.P People - Pressure. These results provide recommendations for fraud prevention strategies to effectively reduce or eliminate the dominant root cause.
The Role of Institutional Ownership in Moderating the Determinants of Earnings Management (A Study on Manufacturing Companies in Indonesia) Novendi Arkham Mubtadi; Eka Riyani Setiawan
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.v6i1.193

Abstract

The purpose of this study is to examine the effect of deferred tax expense, tax planning, and managerial ownership on earnings management moderated by institutional ownership in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2018. The number of research samples is 16 companies. The sampling technique used in the study is purposive sampling method. This study uses multiple linear regression analysis and Moderated Regression Analysis (MRA) assisted by the IBM SPSS 24 program. The results of this study show that deferred tax expense and managerial ownership haveno effect on earnings management, while tax planning has an effect on earnings management. Institutional ownership is not able to moderate the effect of deferred tax expense and managerial ownership on earnings management, but institutional ownership is able to moderate the effectof tax planning on earnings management. The limitation of this study is that the measurement technique used for earnings management is only accrual earnings management. In addition, researchers do not measure earnings management from real earnings management techniques so that the results obtained cannot explain the extent of deviations from normal business practices. The results of this study are expected to provide considerations for potential investors who wish to invest in a company so that they do not experience losses on their invested capital. Company managers are expected to be able to reconsider everything so that there will be no more fraud that can cause losses to the company and have a bad impact in the future.
RELIGIOSITY MODERATION ON THE EFFECT OF WHISTLEBLOWING INTENTION AND FRAUD TENDENCY Veni Nopeanti; Tarjo Tarjo; Bambang Haryadi
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.v5i2.169

Abstract

This study examined the effect of whistleblowing intention on fraud tendency and the role of religiosity as a moderating variable of the effect of whistleblowing intention on fraud tendency in higher education institutions. The sample in this research was finance staff at State Universities in East Java. The research data were obtained by distributing questionnaires directly to the respondents. The methods used for data analysis in this research were simple linear regression and Moderated Regression Analysis (MRA). The results show that whistleblowing intention has an effect on fraud tendency. Besides, religiosity is also proven to be a moderating variable of whistleblowing intention effect on fraud tendency in higher education institutions.
AN EFFECTIVE ANTI-FRAUD PROGRAM: HOW DO WE KNOW? (THE CHALLENGE OF FINDING AN ANTI-FRAUD PROGRAM IN THE INDONESIAN PUBLIC SECTORS) Dedy Eryanto
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.v5i2.157

Abstract

As one of the most serious frauds in many public sector institutions, corruption has been viewed as the 'public enemy’ for the last two decades in Indonesia. Many anti-fraud programs have been attempted to counter these corrupt activities. However, to what extent the programs are successful to bring the Indonesian public sectors to become ‘a clean institution’, has not been known yet. Therefore, by applying the OECD Integrity Management System as a framework and semi-structured interviews, this study provides an empirical studyat a strategic public institution. This study also attempts to analyse some factors that have become challenges in many anti-fraud programs for public sector in many developing countries like Indonesia.
The Effect of Governance, Risk Management, and Compliance on Efforts to Minimize Potential Fraud Based on the Fraud Pentagon Concept Agung Hermawan; Novita Novita
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.v6i1.196

Abstract

This study aims to determine the effect of corporate governance, risk management, and compliance with applicable regulations on efforts to minimize the potential fraud based on the Fraud Pentagon concept. For companies engaged in financial service providers, the results of this study are expected to contribute to the implementation of governance, risk management, and compliance (GRC) in order to minimize potential fraud and achieve the expected goals. Respondents used in this study are the employees of Bank Perkreditan Rakyat (BPR). Data are collected using interviews, observations, and questionnaires. Descriptive analysis, data quality analysis, and structural model analysis are used to test hypotheses with the application of STATA version 14. The results show that the variables of corporate governance and risk management have a significant effect on the efforts to minimize potential fraud, while the variable of compliance has no significant effect on the efforts to minimize potential fraud. Due to several factors, such as the small scope of BPR compared to conventional banks and the small number of employees, the implementation of GRC has not been achieved optimally.
The Role of Independent Commisioners in Moderating the Effect of Profitability, Company Size and Company Risk on Tax Avoidance Kurnia Laras Asih; Deni Darmawati
Asia Pacific Fraud Journal Vol 6, No 2: Volume 6, No. 2nd Edition (July-December 2021)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v6i2.222

Abstract

The purpose of this study was to determine and analyze the the role of Independent Commissioners in moderating the effect of profitability, company size, and company risk on tax avoidance in manufacturing companies on the Indonesia Stock Exchange period 2016-2018 with a total of 77 companies. The sampling technique in this study used a purposive sampling technique with a total observation are of 231 firm-years. With multiple regression analysis, this research showed that the Company’s Profitability and Risk had a significant positive effect on Tax Avoidance, while Company Size did not have a significant effect on Tax Avoidance. The Independent Commissioners succeeded in weakening the positive influence of profitability and company risk on tax avoidance.This research succeeds in proving that as a component of the corporate governance mechanism, the Independent Commissioner has a role in supervising managerial decisions, including tax decision.
Exploring the ‘Free-Corruption Zone’ Award using the Theory of Change among the Indonesian National Police: A Case Study of Gowa Resort Police Ardian Dirgantara
Asia Pacific Fraud Journal Vol 6, No 2: Volume 6, No. 2nd Edition (July-December 2021)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v6i2.233

Abstract

The current study aimed to address the nature of the programme of the “Free-Corruption Zone” Award, and whether the competition lessened the corruption. The study employed a qualitative method using exploratory approach on Gowa Resort Police. The Gowa Resort Police was selected as it had already been granted the ‘Free-Corruption Zone’ Award twice. The collected data were interviews, legal regulations, and state documents. The evaluation were carried out by doingsurveys contain the supporting and field components. The results yield that the inadequency of socialisation occurred, and a deterioration became barriers to the success of the competition. Further, the study offered recommendations according to the diagnosis tree and the Theory of Change to be engaged later by the INP, the MABR, and other public sectors.

Page 15 of 27 | Total Record : 264

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