Asia Pacific Fraud Journal
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.
Articles
264 Documents
<![CDATA[Implementation of Information Technology, Opportunity, and Tendency of Fraud ]]>
<![CDATA[Nurlita Novianti]]>;
<![CDATA[Yuki Firmanto]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 7, No 1: Volume 7, No. 1st Edition (January-June 2022) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v7i1.255
<![CDATA[The research investigates the impact of fraud in Indonesian public sector by using information technology phenomenon. The study investigates the impact of information technology on the tendency of fraud through mediation to construct an opportunity. Based on the logical thinking of information technology provides capabilities for companies that could potentially open up an opportunity for fraud perpetrators to commit fraud. Therefore, the first test of the research examines the effect of information technology to construct an opportunity. The second test, the research explores the information technology that influence the tendency of fraud without mediation to construct an opportunity. The research uses a group of 58 person who experienced in finance and procurement departments using the judgment sampling method. Partial Least Squares was used to analyze the data. The findings indicate that the existence of information technology within an agency to provide the benefits of information technology capability that was conceived as a media and, therefore, information technology capability will also be able to provide a loophole for fraud perpetrators to do fraud.]]>
<![CDATA[The Role of Supervision: Is it Still Optimal in the Assistant Lecturer Corps? ]]>
<![CDATA[Yokhebed Widhianingtyas]]>;
<![CDATA[Christian Alessandro Noreen]]>;
<![CDATA[Aprina Nugrahesthy Sulistya Hapsari]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 7, No 1: Volume 7, No. 1st Edition (January-June 2022) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v7i1.248
<![CDATA[This research aims to describe the monitoring function of operational activity in the Assistant Lecturer Corps of the Faculty of Economic and Business (FEB), Satya Wacana Christian University (UKSW). The operational activity of the Assistant Lecturer Corps of the Faculty of Economic and Business is divided into two general activities: plotting activity and financial activity. This research uses interviews with Assistant Coordinator, ex Assistant Coordinator, student, and Deputy Dean as interviewees. Furthermore, this research uses Assistant Coordinator Report and Standard Operational Procedure (SOP) as literature review. The result of this paper shows that supervision has already done in plotting and financial activities. Nevertheless, the implementation of supervision as an internal control is not optimum due to the availability of harmful fraud risk. The Assistant Lecturer Corps’ SOP policy is irrelevant and not implemented properly. Furthermore, there is no integrated information system for monitoring the activity.]]>
<![CDATA[Analysis of the Effect of Implementing Seller’s Integrity and Buyer’s Prudence on Fraudulent Acts in E-Commerce in Indonesia ]]>
<![CDATA[Asri Noer Rahmi]]>;
<![CDATA[Ade Wirman Syafei]]>;
<![CDATA[Silvia Siska Pratiwi]]>;
<![CDATA[Fiona Daffa Darmawan]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 7, No 1: Volume 7, No. 1st Edition (January-June 2022) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v7i1.257
<![CDATA[The aim of this research is to analyze the effect of implementing seller’s integrity and buyer’s prudence on the fraudulent acts in e-commerce in Indonesia. This research needs to be discussed because of the increase of e-commerce usage as a platform to do transactions between sellers and buyers. The used design in this research is quantitative descriptive research with the secondary data type. The sampling technique used is the purposive sampling technique with e-commerce in Indonesia as the population and total of 200 stores as qualified samples. The data analysis method used is the parametric statistic method with multiple linear regression as the hypothesis testing method. This research used SPSS Version 25 software to process the data. The result shows that the seller’s integrity has a negative significance effect on fraudulent act, while the buyer’s prudence has a positive significant effect on fraudulent act.]]>
<![CDATA[A Review on Cyberloafing: The Effects of Social Platforms on Work Performance ]]>
<![CDATA[Godlove Dismas Ngowella]]>;
<![CDATA[Lamin Rene Loua]]>;
<![CDATA[Suharnomo Suharnomo]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 7, No 1: Volume 7, No. 1st Edition (January-June 2022) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v7i1.249
<![CDATA[Cyberloafing is a collection of work-related behaviours in which an employee engages in electronically-mediated activities, notably through the use of the internet, that are unrelated to their job duties. The development of communication technology has become a blessing in disguise for employees’ work performance, and over the years, organisations have tried to improve work-related activities that would have an impact on their employees’ work performance and also deal with how they cope with the usability of the internet. This paper aims to review and analyse cyberloafing with regards to the use of social platforms on work performance in previous studies conducted in Saudi Arabia. The findings demonstrate that increasing educational activities on an hourly basis has a favourable impact on work performance, whereas reducing time spent on social media networks increases time spent on work-related activities and hence increases work performance. Employers should create a balance between work and leisure time for their employees to ensure more productivity as technology makes people spend more time on their devices. Hence, work-leisure policies will be crucial in improving work performance and maintaining discipline during working hours.]]>
<![CDATA[Beneish Model: Detection of Indications of Financial Statement Fraud Using CEO Characteristics ]]>
<![CDATA[Siti Masruroh]]>;
<![CDATA[Anita Carolina]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 7, No 1: Volume 7, No. 1st Edition (January-June 2022) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v7i1.258
<![CDATA[The study aims to analyze the influence of CEO characteristic factors on indications of financial statement fraud using the Beneish Model. Based on the upper echelon theory, this study proposes six hypotheses which are tested using logistic regression analysis. This study uses secondary data derived from financial statements or annual reports of mining companies listed on the Indonesia Stock Exchange from 2015 to 2019. The results of this study show that CEO characteristics in the form of CEO age, educational background, and work experience cannot be used as indicators that can detect financial statement fraud. Meanwhile, some other characteristics that are still the focus of this study, such asCEO’s gender, tenure, and nationality havean influence on indications of financial statement fraud. So, it can be concluded that the CEO characteristics that have a link in detectingfinancial statement fraud can be considered fraud prevention efforts.]]>
<![CDATA[Social Control as Fraud Prevention Effort in State Audit Institutions ]]>
<![CDATA[Suci Amelia Harlen]]>;
<![CDATA[Anggi Aulina Harahap]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 7, No 1: Volume 7, No. 1st Edition (January-June 2022) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v7i1.250
<![CDATA[Fraud is deviation by abusing work that results in losses for personal gain. The focus of this study is to analyze the relationship between social control and fraud prevention efforts at state audit institutions. The research method uses a literature study that is representative and relevant to the object of research. Auditors are vulnerable to fraudulent acts in their daily work, such as corruption, gratuities or regulatory authorities. The problem is how strong the auditor’s social control is in the form of internal and external self-defense so as not to fall into fraudulent actions. This study aims to expand the prevention of fraud on auditors with detention.]]>
<![CDATA[Determinants of Whistleblowing Intentions: The Role of Education in Building Personal Integrity ]]>
<![CDATA[Zakiatul Annisaa]]>;
<![CDATA[Suci Nurlaeli]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 7, No 1: Volume 7, No. 1st Edition (January-June 2022) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v7i1.262
<![CDATA[This study aims to find outwhetherthe independent variablesconsisting of relativism ethical orientation, moral intensity, organizational commitment, professional identity, anticipatory socialization, and locus of controlhavean effecton employee’s whistleblowing intention. In this research, integrity is peroxided on anticipatory socialization. The data used in this study was obtained from questionnaires distributed to 204 respondents of which 31% of them pursued higher education at the same institution. This research used quantitative methods with data quality tests and classical assumption tests. Theresults show that relativism ethics orientation, professional identity, and anticipatory socialization have a positive effect on whistleblowing intentions. Meanwhile, moral intensity and organizational commitment have no effect on whistleblowing intentions. Locus of Control has a negative effect on whistleblowing intentions. The results of this study are expected to contribute to providing a perspective on the importance of internalizing integrity in education and providing input to government agencies in supporting the enforcement of whistleblowing policies and disclosure of fraud effectively by understanding the factors that contribute positively to employee intentions to whistleblowing.]]>
<![CDATA[Overcoming Fraud and Cybercrime: The Role of Integrity in Village Financial System Reporting ]]>
<![CDATA[Nabilla Azzahra Dwi Ningrum]]>;
<![CDATA[Kristina Devihanna Batubara]]>;
<![CDATA[Aprina Nugrahesthy Sulistya Hapsari]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 7, No 1: Volume 7, No. 1st Edition (January-June 2022) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v7i1.252
<![CDATA[This research aims to describe the implementation of control in village financial system (Indonesia: Sistim Keuangan Desa / Siskeudes) in order to maintain the integrity data of village funds, outright the monitoring againsts the threat of fraud, both in a form of conventional and also cybercrime. The technique used in this research is descriptive qualitative methods and the data used are primary data obtained from direct interviews with the key person informants and the secondary data in the form of documentation to support this research as evidence of the controls to be identified. Results shows that Internal Control such as Environmental Control, Physical Security Control, Logical Security Control and IS Operating Control has been implemented in Siskeudes Samirono. If all the control is being optimally implemented and periodically reviewed to ensure that it is able to mitigate the risk of fraud and cybercrime in the implementation of Siskeudes, the quality of the information produced will be ensured.]]>
<![CDATA[The Attachment of Leadership and Followership that Prioritizes Integrity in Realizing an Anti-Corruption Organization ]]>
<![CDATA[Iftitah Rizky Dewi]]>;
<![CDATA[Muhamad Fuad Budi Syakir]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 7, No 2: 2nd Edition (July-December 2022) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v7i2.253
<![CDATA[Humans play an important role in an organization. Humans, according to their responsibilities in an organization, are divided into leaders and followers. Both leaders and followers create a dynamic environment that produces organizational culture. This paper aims to emphasize the imperative need for leaders and followers to act with integrity. Tone at the top has proven to be an effective antidote to corruption, while followers must also be able to protect their leaders from asymmetric information that could lead them to unfair decisions. The method used in this paper is a literature study and comparative analysis applied in private companies in South Tangerang and public offices in Jakarta. The results of this study demonstrate the importance of integrity for both leaders and followers in achieving an anti-corruption organization.]]>
<![CDATA[The Phenomenon of Internal Audit Supervision in Fighting Corruption and Creating an Anti-Fraud Culture in Corporations in Indonesia ]]>
<![CDATA[Mustika Prabaningrum Kusumawati]]>;
<![CDATA[Ari Nur Rahman]]>;
<![CDATA[Panzi Aulia Rahman]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 7, No 2: 2nd Edition (July-December 2022) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v7i2.246
<![CDATA[Indonesia was shocked by the disclosure of a scandal in a corruption case involving a prominent company engaged in aviation services. This is closely related to the public’s question regarding how and to what extent the internal audit function within a company can fight against corruption and create an anti-fraud culture within the company itself. In fact, the phenomenon of internal auditors in eradicating corruption and creating an anti-fraud culture in a corporation can create two sides of a knife with common interests. These interests are supported by one side of the internal auditor and another in terms of culture and regulations that are less supportive of creating anti-fraud and anti-corruption. Two main factors that weaken the internal auditors the lack of integrity due to conflicts of interest between internal auditors and company employees, and the lack of individual capabilities in the technological era. Various ways can be done by the Government and stakeholders, as regulators, to optimize the role of internal auditors in eradicating corruption and creating an anti-fraud culture.]]>
