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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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Human Resource Management in Policing Fraud Dirin, Dirin; Handriatmo, Yuyun Arief Kus; Kesuma, Dicky Irawan; Setyawan, Nugroho Ari
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.v8i2.299

Abstract

This paper draws on the roles of Human Resource Management (HRM) in policing fraud by the Indonesian National Police (INP). The method of this study is a literature review and document analysis.  This research finds that HRM has a role in policing fraud through 1) recruitment, 2) education, 2) use/development, 3) maintenance and 4) termination from the office. HRM is potentially essential for improving police professionalism. Further, the HRM success application may cause the success of bureaucracy and governance reform for corruption prevention in the INP. Moreover, operational policing fraud can be improved by reliable HRM practices. Next, this paper suggests a further empirical study to explore HRM in policing and its role in policing fraud.
The Role of Islamic Work Ethics in Moderating Influence Love of Money and Machiavellian Nature to Fraud Accounting in Management of Village Funds Parawansa, Khofifah Indar; Winarto, Wahid Wachyu Adi
Asia Pacific Fraud Journal Vol. 9 No. 1: 1st Edition (January-June 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i1.319

Abstract

The number of fraud cases in Indonesia has been increasing annually, and it has started to spread to the countryside. This turns into an irony as the hamlet continues to grow and evolve into a sophisticated community. The goal is to investigate how a love of money and other Machiavellian traits affect the tendency for fraud accounting when using village funds, as well as how the Islamic work ethic influences the interaction between the village apparatus and the community in Wonokerto District. The SEM-PLS technique is being used in this quantitative study. Primary data were employed, and 66 persons made up the sample size through the use of purposive sampling procedures in conjunction with the questionnaire method of data collecting. According to the findings, the inclination of accounting fraud was significantly influenced by both love of money and Machiavellian tendencies, and the Islamic work ethic was found to be ineffective in mitigating this effect.
Analysis of Fraud Patterns in Islamic Banking Transactions: Strategies and Implementation of Prevention Katsirin, Khairul
Asia Pacific Fraud Journal Vol. 9 No. 1: 1st Edition (January-June 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i1.321

Abstract

The research aims to analyze patterns of fraud in Sharia banking transactions and identify effective prevention strategies. The method used is a qualitative approach with case study data collection. The research findings reveal various common patterns of fraud, such as identity theft, document forgery, transaction manipulation, and misappropriation of funds. Factors such as weaknesses in the transaction system, weak security policies, and lack of employee training influence the occurrence of fraud. Prevention strategies that can be implemented include early detection systems, strict security policies, employee training, and cooperation with authorities. It is hoped that the research findings can assist Sharia banks in enhancing transaction security, protecting customers, and minimizing fraud risks.
The Challenges of Anticorruption Education in Universities Hapsari, Aprina Nugrahesthy Sulistya; Chariri, Anis
Asia Pacific Fraud Journal Vol. 9 No. 1: 1st Edition (January-June 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i1.322

Abstract

This study aims to describe about anti-corruption education in the learning curriculum of 2 undergraduate accounting study programs that are accredited A or Excellent at 2 universities in Central Java. This study uses descriptive analysis by taking research data from the official university website. The results of the study show that the two study programs consider anti-corruption education to be important in teaching students and needs to be integrated into the curriculum through compulsory courses, general activities such as seminars, and training to strengthen student soft skills. On the website, several matters related to anti-corruption education have been published, such as the vision and mission, curriculum, and news about general anti-corruption activities. The challenge going forward in the implementation of anti-corruption education lies in the integration of anti-corruption values into students, the specifications of courses that discuss anti-corruption education, and moral education in facing the 4.0 industrial revolution era to produce graduates with high integrity.
Analysis of Factors and Fraud Preventive Efforts in Company Financial Reports: A Literature Review Study Putri, Mega Amalia; Oktaviani, Nurul; Sulistiya, Eulis; Muthmainnah, Sinta Shofiyatul
Asia Pacific Fraud Journal Vol. 9 No. 1: 1st Edition (January-June 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i1.323

Abstract

The research in this article aims to identify and provide an overview of the factors that cause fraud and explain efforts to prevent fraud in company financial reports. The results of the research show that there are seven factors that cause fraud in company financial reports, namely greed, opportunity, need, exposure, unshareable pressure/incentive, rationalization, and capacity. Apart from that, it turns out that digital technology has a negative impact in creating the potential to cause fraud in company financial reports. The preventive efforts that can be taken to prevent fraud in company financial reports are through improving risk management, internal control, and the use of digital forensic concepts which are expected to provide input for company management to avoid fraud in company financial reports from an early age. Apart from that, for future academics and researchers, it is hoped that this research can become a reference source for developing knowledge related to fraud.
The Convergence of 5.0 and Forensic Accounting: Leveraging Blockchains for Effective Corruption Prevention in Indonesia Andaru, F Mario; Utami, Bernadetta Paradintya
Asia Pacific Fraud Journal Vol. 9 No. 1: 1st Edition (January-June 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i1.338

Abstract

This research aims to investigate the great potential of blockchain technology as a prevention tool effective corruption in Indonesia by combining blockchain technology and forensic accounting practices. This research will involve in-depth literature analysis to explore understanding of the basic concepts of blockchain and how this technology can be used in forensic accounting practice for prevention corruption. The results of this study are expected can provide deep insight into how blockchain technology can be used as a preventative tool effective corruption in Indonesia. We plan to produce a model that can provide guidance practical for government agencies, organizations, and accounting practitioners in adopting and implementing blockchain in an effort prevention corruption. This research will provide a foundation theoretical and practical use of blockchain as a preventative tool potential corruption in Indonesia.
Evaluating the Impact of Digital Transformation and Sustainability Strategies on Earnings Management: A Text Mining Approach Wibowo, Agung Septia; Istianah, Iis; Sari, Nia Pramita; Septiari, Dovi
Asia Pacific Fraud Journal Vol. 9 No. 1: 1st Edition (January-June 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i1.339

Abstract

Digital transformation has the potential to fundamentally change companies and create value. This study examines the impact of digital transformation and sustainability strategies on the earnings quality of Indonesian listed companies on three sectors: infrastructures, transportation and logistics, and consumer non-cyclicals. Using text mining techniques to measure intensity of digital transformation and sustainability strategies, we found that sustainability strategy shown in the company’s annual report reflects lower level of earnings management especially in accrual earnings management, while companies with digital transformation strategy, particularly in artificial intelligence technology, are less likely to engage real earnings management. Findings of this study provide insights into the effect of digital transformation and sustainability on the quality of accounting information and corporate governance, and offer implications for corporate digital transformation and government regulation.
Diving Deeper to The State Administrator Asset Report (Laporan Harta Kekayaan Pejabat Negara - LHKPN): From Public Perception to Data Analytics Putra, Yonna Ribut Perdana; Soeharto, Indra
Asia Pacific Fraud Journal Vol. 9 No. 1: 1st Edition (January-June 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i1.341

Abstract

This research aims to portray public perceptions towards The State Administrator Asset Report - Laporan Harta Kekayaan Pejabat Negara (LHKPN) as one of the corruption eradication tools. Further, it summarizes public perception on the LHKPN’s information quality and its effectiveness. In selecting the respondents, this research applies purposive sampling technique. Respondents of this research are individuals aged over 26 years old who live in 3 cities, namely: Jakarta, Surabaya, and Makassar. This research concludes that the public has concerns regarding the quality of data reported into the LHKPN. Public also negatively perceive the effectiveness of the LHKPN’s as a tool for eradicating corruption in Indonesia. To improve such a situation, it is proposed to use digital technologies (e.g., data analytics, big data) to perform detailed analysis on the information contained in the LHKPN. Such a measure is expected to be able to detect any possible red flags. The research also noted that the involvement of civil society to monitor the LHKPN is encouraged.
Corporate Governance as a Detector of Financial Statement Fraud: Systematic Literature Review Devi, Putu Vidya Shania
Asia Pacific Fraud Journal Vol. 9 No. 1: 1st Edition (January-June 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i1.342

Abstract

Financial reporting fraud occurs when someone misunderstands the financial condition of a company deliberately or not. One of the causes of financial statement fraud is poor governance. This study aims to describe the development of corporate governance research as a detector of financial statement fraud. The method used in this study is Systematic Literature Review. Publish or Perish (PoP) software is used to search for articles. Based on the synthesis results, there are five corporate governance structure mechanisms that can detect financial statement fraud: auditor, board of directors, internal control, shareholders, and performance. The synthesis results show that each corporate governance structure mechanism has not been able to work together to detect financial statement fraud. Therefore, there is a need for cooperation to minimize financial statement fraud. Future research is expected to use more data to increase understanding of how companies detect financial statement fraud by accessing e-resources such as Elsevier, Springer, Emerald Insight, and Wiley. Meanwhile, Scimago can be used to assess the quality and ranking of journals.
Individual Factor Predictor and Organizational Factor Predictor to Detect Potential Corrupt Behaviour Syafri, Nida Ulhidayah; Sayyidina, Nadila Azzahra; Sari, Muhammad Charisma Sembahen Martdian Ratna; Maulana, Noveri
Asia Pacific Fraud Journal Vol. 9 No. 1: 1st Edition (January-June 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i1.343

Abstract

KPK known as an institution that eradicates corruption, they receive reports of indications of corruption and conducts arrest operations (OTT) to be followed. This shows that corruption occurs every day, and this act of corruption will not be able to be eradicated if it only relies on KPK. Efforts are needed from each individual organization in preventing corruption from occurring. This research examines individual factors (flexing, life style and love of money) and organizational factors (internal control, whistle blowing, anti-fraud awareness, law enforcement and leadership style) which are expected to be predictors of someone behaving corruptly. This research using quantitative approach and the data was collected using a questionnaire which Indonesian employees as a respondents. After testing, it was found that flexing, lifestyle, love of money, internal control, whistleblowing and anti-fraud awareness were able to become predictive factors for someone to commit corruption. Thus, based on the results of this research, organizations can focus on designing policies and training / coaching programs to prevent corrupt behavior in employees. 

Page 26 of 27 | Total Record : 264

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