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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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Implementing Transparency in Cash Receipts: A Non-Profit Organization Perspective Natasia Alinsari; Adrian Izaak Rompis; Aprina Nugrahesthy Sulistya Hapsari
Asia Pacific Fraud Journal Vol 7, No 2: 2nd Edition (July-December 2022)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v7i2.265

Abstract

This research aims to describe the implementation of the principle of transparency in the financial income management activities of GBI Bethel Area Salatiga. This research is a type of qualitative descriptive research by measuring the principle of transparency with several indicators, specifically: availability and accessibility of documents, clarity and completeness of information, process openness, and a regulatory framework that ensures transparency. Data obtained by interview, documentation in the form of financial statements, and direct observation in the process of financial management. The results show that the principle of transparency has been implemented in the process of managing financial receipts. However, there are still some risks and weak implementation of internal control which indicate that the implementation of the principle of transparency is still not optimal.
Accountability for the Implementation of State Finances (APBN) for the Covid-19 Pandemic Program and National Economic Recovery (PC-PEN) in the Fiscal Year 2020 Posma Sariguna Johnson Kennedy
Asia Pacific Fraud Journal Vol 7, No 2: 2nd Edition (July-December 2022)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v7i2.254

Abstract

This study aims want to see the results of the examination of the Supreme Audit Agency (BPK) in its reporting to the House of Representatives of the Republic of Indonesia (DPR-RI)  concerning the study of State Finance to fulfill the task of inspection of Accountability for Implementation of the Budget (APBN) for the Fiscal Year 2020 related explicitly with the COVID-19 Handling and National Economic Recovery Program (PC-PEN), in connection with the Internal Control System (SPI) and Compliance with Legislation. The research method in this study is to use qualitative methods through the literature or secondary data. The process of collecting data in this research is by using the form of documentation and literature study, namely by collecting and studying data, especially those taken from the results of the BPK examination. Although the BPK’s examination results gave an “Unqualified Opinion” (WTP), BPK still saw that it did not fully achieve the effectiveness, transparency, accountability, and compliance of State Finance management and responsibilities in the PC-PEN Program in the COVID-19 pandemic emergency conditions.
Strengthening Integrity and Fraud Awareness in Preventing Fraud During the Covid-19 Pandemic Dona Ramadhan
Asia Pacific Fraud Journal Vol 7, No 2: 2nd Edition (July-December 2022)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v7i2.266

Abstract

The Covid-19 pandemic has impacted almost all socio-economic and business aspects. Changes in interaction patterns and a decrease in income lead to a higher potential for fraud risk. Management needs to take effective ways to mitigate fraud, especially fraud prevention as the most efficient strategy. This paper aims to explore and manage new challenges in terms of fraud risk related to the Fraud Triangle in non-digital financing companies. Using a quantitative approach, this study examines the effect of integrity and fraud awareness on fraud prevention according to the perception of the fraud detection team. 67 samples were collected and processed through PLS regression. The results show that R2 value is 0.592; integrity t-score is 3.315, p-value is 0.001; Fraud Awareness t-score is 2.119, p-value is 0.0341. Thus, integrity and fraud awareness have a positive and significant effect on fraud prevention in non-digital financing companies. However, there are some limitations that need to be investigated further, such as measurements for other fraud prevention strategies, other financial institutions, and other business industries that have been negatively affected by the Covid-19 pandemic.
Revealing the Integrity of Investigators in Handling Cases of Crimesby Witnesses Perpetrated (Case Study of Alleged Criminal Acts of Vandalism in Central Buton Regency) Muh Sutri Mansyah; Achmad Busro; Yunanto Yunanto
Asia Pacific Fraud Journal Vol 7, No 2: 2nd Edition (July-December 2022)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v7i2.260

Abstract

This study aims to examine and analyze the integrity of investigators in handling criminal cases committed by witnesses (Case Study of Alleged Criminal Acts of Vandalism in Central Buton Regency), through a juridical-empirical research approach and analysis of qualitative methods. The results show. To reveal the integrity of investigators, two indicators are used, namely honesty and objectivism. So the results of the study showed that there was dishonesty by the investigators, namely asking for the summons of witnesses at night, the investigator denied the question and said it was not true while regarding objectivism, the investigator allegedly sided with the reporter based on the alleged threat to the witness to admit that he did it. Suggestions in realizing investigators with integrity can be formed through two aspects, namely internal aspects, and external aspects, internal aspects of the police institution must be seriously fostered through quality education of cultural maturity, spiritual maturity, psychological maturity, cultural maturity, conscience maturity, and moral maturity that originates from, external aspects, namely synergies between institutions and integration into a supervisory system.
Fraud Risk Analysis Fraud Prevention Detection with Fraud Triangle and Financial Ratios at PT. Garuda Indonesia (Persero) Tbk. Eko Gumaya Sari
Asia Pacific Fraud Journal Vol 7, No 2: 2nd Edition (July-December 2022)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v7i2.269

Abstract

This study aims to detect the risk of fraud in the financial statements and ongoing fraud prevention measures if there are irregularities in the financial statements. The issue of earnings management in the financial statements of PT Garuda Indonesia (Persero) Tbk by significantly increasing profits has raised a lot of suspicion and greatly harmed many parties, especially investors who invested in this company. The analysis was carried out using the fraud triangle variable and by asking for opinions from experts in their respective fields or professions related to fraud, such as auditors, accounting staff and employees who assist in the presentation of financial statements. The sample included 30 respondents. The calculation of financial ratios was done by calculating the ratio of liquidity, profitability, and solvency to detect fraud risk. The results of the analysis of fraud detection during the 2017-2019 period showed that there was an indication of markups on the company’s capital and profits in 2019. During those three years there was a decline in the company’s performance including its effectiveness in paying its short-term debt. This is in line with the opinion of auditors and users of financial statements who have predicted fraud and profit markups in the financial statements.
The Use of Big Data Analytics in Detecting Academic Fraud Firdatul Jannah; Anara Indrany Nanda Ayu Anissa; Wanda Maulida; Novita Novita
Asia Pacific Fraud Journal Vol 7, No 2: 2nd Edition (July-December 2022)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v7i2.261

Abstract

This study aims to find out the effect of using big data analytics on the detection of academic fraud so that it can provide improvements and create significant changes, especially in reducing the level of academic fraud among students. The variables used in this research are big data analytics as the independent variable and academic fraud as the dependent variable. This study uses primary data obtained from ques-tionnaires distributed to Trilogy University students. The sample is 258 students from all study programs at Trilogy University class 2017 - 2020. The data processing and analysis method uses Partial Least Square (PLS). The results of this study indicate that the use of big data analytics has a positive and significant effect on the detection of academic fraud. This shows that universities that use big data analytics are able to detect academic fraud committed by students.
Rationality and Non-Rationality Testing to Different Form of Whistleblowing Andi Ina Yustina; Phyrel Asri Sugiyanto; Christine Novita Dewi; Hadi Mahmudah
Asia Pacific Fraud Journal Vol 7, No 2: 2nd Edition (July-December 2022)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v7i2.228

Abstract

Whistleblowing is an incredibly effective method of preventing and identifying fraud. Indeed, a variety of circumstances contribute to an employee’s choice to file a whistle-blower complaint. The goal of this research is to illustrate the effect of perceived danger severity and perceived wrongdoing severity on whistleblowing intention using emotion as a moderator. This research used a quantitative approach. The major source of data was questionnaires issued to workers at a variety of businesses. A total of 207 samples were taken. In our investigation, we used SEM-PLS. Threat perception has an impact on negative mood and has a detrimental effect on whistleblowing intention, according to the research. Whereas the perceived gravity of misbehaviour improves one’s mood and raises the possibility of whistleblowing.
Data Analytics of Procurement Fraud Risks in Indonesia Mustofa Kamal
Asia Pacific Fraud Journal Vol 7, No 2: 2nd Edition (July-December 2022)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v7i2.264

Abstract

The era of digital transformation requires management and auditors to apply data analytics. This era also increases the risk of procurement fraud. This study aims to determine the application of data analytics in handling the risk of procurement fraud in the 4.0 era. Quantitative methods are applied with data analytics techniques to 2018 provincial tender data. The results show that descriptive statistical techniques can reveal the profile of collusion risk attributes. The average provincial construction tender in 2018 indicates a risk of collusion above 50% for the high price attribute. The visualization technique produces a tender collusion risk dashboard. There are 3 provincial LPSEs detected to meet the combined risk indications of collusion. The level of likelihood of collusion risk in the 3 provinces also shows “almost certain to occur” or with a value of 5. The results of this study have implications for data analytics which are very important to be immediately applied in government procurement to manage the risk of procurement fraud.
The Role of Forensic Accounting and Non-Financial Measurement for the Financial Audit Mohamad Mahsun; Oluwatoyin Muse Johnson Popoola; Rida Perwita Sari
Asia Pacific Fraud Journal Vol. 8 No. 2: 2nd Edition (July-December 2023)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v8i2.243

Abstract

Due to a lack of competency, including knowledge and experience, non-financial measurement skills are now required by auditors in order to prove fraud. As a result, this research aims to identify the gap between the practice requirements and the output of the audit training centre and the role of the forensic accounting curriculum in filling that gap. This research examines the best strategies for establishing competent and reliable auditing practice results. The non-participatory observation data mining method is used in this study. The study discovered that the auditing education and training centre had not taught and did not have a fraud prevention and detection curriculum based on non-financial measurement. As a result, this study recommends that Training Centre develop the audit curriculum in accordance with The International Education Standard. Furthermore, this study suggests that auditing education and training centres involve forensic accounting practitioners in team-teaching, particularly investigative audit topics.
Detecting Fraud in Financial Statements Through the Fraud Triangle Model: The Case of Indonesia Agoestina Mappadang
Asia Pacific Fraud Journal Vol. 8 No. 2: 2nd Edition (July-December 2023)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v8i2.244

Abstract

Referring to ACFE Global’s in the year 2016 until 2018 RTTN, fraudulent financial statement detection is a typical frequency occurrence and gets a large median loss. This study’s purpose is to determine the perspective of the fraud triangle as measured by three elements where fraud occurs in financial statements and is proxied by earnings management. The population is chosen from banking industries that have been listed on the Indonesia Stock Exchange in 2018-2020. The research sample was 25 banks based on the purposive sampling method as criteria sampling. Objects found are 75 objects and hypothesis testing used binary logistic regression. The results show that the fraud triangle perspective simultaneously affects fraud on financial statements. But, partially only pressure factors as proxied by return on assets were shown to be significantly positive, while other pressure factors were financial stability, external pressures, the nature of the industry, effective monitoring with the measure by the independent commissioner, and the rationalization factor, measured by total accruals (TACC) have no significant. The fraud triangle measurement is only used in this research to detect fraud. In addition, very limited sample use because it only covers 4 years so it cannot provide sufficient confidence. It is important to ascertain and analyze fraud factors that can affect financial reporting to minimize fraud that occurs. Management must obtain the widest possible information for making the right decisions so that the triggers of fraud can be minimized and eliminated

Page 18 of 27 | Total Record : 264

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