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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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Revealing Fraudulent Practices in Management of Community Group Regional Grant Funding Faisol, Faisol; Haryadi, Bambang; Musyarofah, Siti
Asia Pacific Fraud Journal Vol. 9 No. 2: 2nd Edition (July-December 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i2.325

Abstract

Grant funds are a Provincial Government program that is disbursed to recipients of grant funds, namely community groups, to improve community welfare through infrastructure development such as road asphalting, concrete rebates, retaining walls, and other programs. This research aims to describe fraudulent practices in managing regional grant funds for community groups starting from planning, implementation, and accountability. This research uses descriptive qualitative methods by collecting data through interviews, observation, and documentation. The results of this research found that the fraudulent practice of managing regional grant funds for community groups began when the proposal was ratified, where there was an act of gratification aimed at speeding up the ratification of the grant fund proposal. During the disbursement of grant funds, unreasonable deductions were practiced by community group coordinators. This practice was carried out for the management of community groups starting from submitting proposals to preparing accountability reports. Fictional physical development activities have a strong backing, the aim is to embezzle and profit from the grant budget. Furthermore, grant fund fraud actors colluded with related agencies so that physical construction that did not comply with budget plans escaped supervision.
Anti-Corruption Education, Is It Important? Syahputra, Yesaya Brian; Theotama, Gracella; Hapsari, Aprina Nugrahesthy Sulistya
Asia Pacific Fraud Journal Vol. 9 No. 2: 2nd Edition (July-December 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i2.327

Abstract

The endless phenomenon of corruption proves that the level of public awareness of corruption is still low and anti-corruption education is needed as early as possible to mitigate the occurrence of corrupt practices in Indonesia, including at the higher education level. The urgency of implementing anti-corruption education also needs to begin with individual awareness of the importance of anti-corruption education. This is a preliminary study that aims to measure students’ perception of anti-corruption education in higher education. This study conducted a survey of several students in all faculties at Universitas Kristen Satya Wacana (UKSW) to see the understanding and the importance of anti-corruption education in the university. The result showed that most of UKSW students understand about corruption and any matters related. The students mostly agree that the role of anticorruption education is very important in efforts to prevent corruption. Furthermore, the learning curriculum at UKSW has accommodated anti-corruption education even though it is not yet explicit and specific.
Individual Morality and Internal Control Systems on Indications of Fraud Prevention in Village Financial Management in Indonesia: A Literature Review Dewi A., Putu Anesya
Asia Pacific Fraud Journal Vol. 9 No. 2: 2nd Edition (July-December 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i2.330

Abstract

Examining the role of individual morality in the internal control system’s ability to eliminate fraud in the management of village finances was the primary objective of this research. In order to avoid fraud, this study surveyed prior work on the topics of individual ethics and internal control systems. In this essay, screening, inclusion, and exclusion were used. An analysis of 20 publications revealed that internal control mechanisms and personal morale are critical to preventing fraud. This indicates that there is a significant influence of the internal control system and individual morality in preventing fraud in village financial management.
Decoding the Language of Deception: A Textual Analysis of Fraud Trends in News Media with Advanced NLP Technique Nugroho
Asia Pacific Fraud Journal Vol. 9 No. 2: 2nd Edition (July-December 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i2.333

Abstract

This research aims to unveil the extent and nature of deception in news media outlets, employing advanced natural language processing (NLP) techniques. NLP has reached an exciting point in its development, which has made it a key tool for analyzing large scale textual data across industries. As a result, fraud detection has become one of the most important use cases of NLP because it can reveal hidden patterns and linguistic indicators. The traditional analysis of fraud is usually based on financial and transactional data, but the analysis of text provides a new view to the way language affects the perception of trustworthiness and deceit. Through integrating various methodologies such as sentiment analysis, topic modeling, and named entity recognition, the investigation meticulously analyzes news articles to identify subtle linguistic indicators of fraudulent behavior. Utilizing specialized NLP software packages like VADER, spaCy, Gensim, and NLTK, the study effectively detects intricate patterns in the representation of fraud within media narratives and monitors shifts in public attitudes towards deceitful actions. The results reveal distinct linguistic patterns and trends in the portrayal of fraud, offering novel insights into the media’s role in shaping public perception of deception. These findings provide significant contributions to the theoretical framework of AI-driven news analysis and have practical implications for journalism and policymaking. This research not only sets new benchmarks in media monitoring and analysis by merging computational linguistics with fraud detection techniques but also plays a crucial role in enhancing the integrity of information dissemination and fostering a more accurately informed public sphere.
Data Analytics in Fraud Prevention and Detection by Government Internal Supervisory Apparatuses at Ministries/Institutions/Local Governments: A Mixed-Method Study Sidauruk, Diana Laurencia
Asia Pacific Fraud Journal Vol. 9 No. 2: 2nd Edition (July-December 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i2.340

Abstract

This study investigates differences in internal audit effectiveness and data analytics (DA) usage by the Government’s Internal Supervisory Apparatus (GISA) in fraud prevention and detection (FPD). It examines variations in DA usage based on GISA effectiveness and independence, motivations for DA use, application methods, and the effectiveness of DA tools. Using a mixed-method approach, data was collected via questionnaires and interviews. Independent Samples T-Test results indicate significant differences in internal audit effectiveness and DA usage between high and low DA usage groups across the full sample and within ministries/institutions. Significant differences in DA usage are also found based on GISA effectiveness and independence across the full sample and within ministries/institutions, but not within local governments. Key motivations for DA use include improving FPD efficiency, and DA has shown to enhance anomaly detection and audit scope, with Microsoft Excel and Audit Command Language (ACL) as the most used tools. Findings suggest optimized DA use through expanded access, training, and tailored resource.
The Influence of Auditor Individual Factors to the Time it Takes in Detecting Fraud Angelique, Valencia; Silalahi, Jesica Hasianna; Saragih, Rio Lambardo; Sari, Martdian Ratna; Maulana, Noveri
Asia Pacific Fraud Journal Vol. 9 No. 2: 2nd Edition (July-December 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i2.344

Abstract

ACFE Indonesia 2019 shows that fraud can be found or detected within 12 months. This indicates that there are factors that prevent the fraud from being detected quickly, such as individual auditor factors that play a role in detecting the fraud. The novelty of this research is to focus on individual factors including auditor’s experience, independence, competence and personality type. This research is a quantitative study using surveys, with internal auditors, external auditors and KAP partners as respondents. Results of this study found that factors that greatly influence auditor’s ability to detect fraud are auditor’s experience, independence, competence. Meanwhile, personality has no influence on auditor’s ability to detect fraud. Results of this study can contribute to the association of public accountants in evaluating the criteria for expert auditors who are given permission to conduct investigative audits. It is expected that KAPs (Public Accounting Firms) will offer resources and opportunities to enhance the competence and independence of their auditors.
ChatGPT: The Future Research Assistant or an Academic Fraud? [A Case Study on a State University Located in Jakarta, Indonesia] Rahardyan, Tri Marhendra; Susilo, Candra Hapsari; Iswara, Alifia Malikha Nur; Hartono, Meinar Lutfiah
Asia Pacific Fraud Journal Vol. 9 No. 2: 2nd Edition (July-December 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i2.347

Abstract

ChatGPT is an artificial intelligence (AI) technology currently popular among the public. This groundbreaking technological development has reached various fields, including education, where ChatGPT can facilitate learning activities, making them more effective and efficient. However, this development can also be misused and may facilitate academic fraud. This paper aims to understand the benefits and threats of using ChatGPT for educational purposes and its potential misuse for academic fraud. This study involves a literature review of published journals containing pertinent scientific articles and utilizes data processed from questionnaires distributed to students at a university in Jakarta. Our analysis shows that ChatGPT is useful in several ways, including providing ideas and frameworks for researchers, supporting access to various types of literature, constructing abstracts, formulating research questions and hypotheses, and detecting grammatical errors. In contrast, significant risks are associated with using ChatGPT, particularly in research. These risks include plagiarism, ethical concerns, integrity issues, and the potential inaccuracy of data generated by ChatGPT. Therefore, further validation is needed. Consequently, our analysis also indicates that using ChatGPT to write scientific articles or for closed-book exams is considered academic dishonesty.
The Effect of Hexagon Fraud Theory on Financial Statement Fraud with Audit Committee As a Moderating Variable Hasna, Dinda Aulia; Novianti, Nurlita
Asia Pacific Fraud Journal Vol. 9 No. 2: 2nd Edition (July-December 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i2.350

Abstract

Increased competition forces companies to prepare accurate financial statements. However, this situation also encourages unethical practices, such as financial reporting fraud or manipulation. By analyzing the audit committee’s function as a moderating variable, this study seeks to ascertain the impact of the notion of fraud on financial statement fraud. Six elements make up the theory: opportunity, pressure, capability, hubris, rationalization, and collusion. Financial statement fraud is quantified using the F-Score Model. Forty-three construction businesses that were listed on the Indonesia Stock Exchange between 2020 and 2022 are included in the sample. A component of the selection process was purposive sampling. Statistical Product and Service Solutions version 25 was used to process the results of the moderating regression analysis. The findings indicate that while opportunity, rationalization, and arrogance have little influence on financial statement fraud, cooperation does. On the other hand, capability and pressure have a beneficial impact. Furthermore, the audit committee does not regulate financial statement fraud via rationalization and arrogance; Rather, it does so through pressure, opportunity, capacity, and collaboration. Businesses should consider the factors that affect financial statement fraud detection, according to the study’s findings.
The Role of Organizational Governance and Environmental Social Performance on Fraud Tendency Anggraini, Melisa; Estrini, Dwi Hayu; Rahayu, Puspita Puji
Asia Pacific Fraud Journal Vol. 10 No. 1: 1st Edition (January-June 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i1.360

Abstract

This study aims to analyze the relationship between the independent board of commissioners, managerial ownership, and social environmental performance towards fraud. The sample of this research consists of 121 companies from the Asia Pacific Emerging Market and listed on Bloomberg’s database from 2016 to 2022. The multiple regression analysis is conducted to examine the relationship between the independent board of commissioners, managerial ownership, and social environmental performance towards fraud. The findings of this study showed that independent boards of commissioners and managerial ownership don’t affect fraud, but social-environmental performance does. This study contributes to the existing literature by providing evidence on the global market and how the elements of corporate governance and social environmental performance can affect fraud. This study also supports the stakeholder theory, which proposes that when a company makes social environmental performance a strategic orientation of the company, then fraud can be minimized because the company is not just responsible for itself but also for the other stakeholders.
Fraud Risk Analysis Using Fraud Hexagon Model and Beneish M-Score in the Financial Report of PT Indo Listrik Nusantara Period 2021-2023 Sari, Eko Gumaya; Cahyana
Asia Pacific Fraud Journal Vol. 10 No. 1: 1st Edition (January-June 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i1.365

Abstract

The purpose of this study is to analyze and identify the possibility of Fraud in the financial report of PT. Indo Listrik Nusantara. Using a mixed qualitative and quantitative methodology. The quantitative technique calculates the Beneish index ratio, while the qualitative method selects a sample of questionnaire responses from 52 respondents who are considered significant to be examined. An overall analysis of PT Indo Listrik Nusantara for the past three years, namely 2021 to 2023, revealed a risk of Fraud based on respondent responses. Additional searches and interviews revealed that the Company had double-booked on two different databases, namely internal management and taxation, which had an impact on the decline in the Company’s performance. Although activities like this often occur, the 2022 financial report with the calculation of the Beneish index ratio is an example of organized Fraud. This shows that the Company will not have a strong financial performance in 2022 because high sales figures are followed by high overall costs. The Beneish index ratio and the fraud hexagon are excellent tools for determining the risk of Fraud in a company’s financial statements.

Page 24 of 27 | Total Record : 264

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