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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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Advancing Digital Forensic through Machine Learning: An Integrated Framework for Fraud Investigation Baroto, Wishnu Agung
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.v9i1.346

Abstract

The rise of cybercrime and cyber-related crime encourages efficient digital forensic investigations more crucial than ever before. Traditional investigation methods can be time-consuming, costly, and resource-intensive, while machine learning algorithms have the potential to reduce the complexity by promoting automation and investigation capabilities. This study begins with an analysis of digital forensics framework using a document analysis methodology. Moreover, exploring current practice and potential implementation of machine learning in digital forensics for fraud investigation is demonstrated through the features of Autopsy 4.15.0, a widely known digital forensics tool. The findings suggest the implementation of a comprehensive digital forensic framework that prioritizes the interpretation phase, with the support of machine learning capabilities. At present, machine learning mainly supports the analysis phase, which happens to be the most time-intensive process of digital forensic investigations. Furthermore, as fraud investigation has a role of fraud detection and prevention, current digital forensics procedures do not support the fraud detection and prevention process, despite the potential for machine learning to support this through pattern recognition.These discoveries are particularly significant in the fight against fraudulent activities, such as tax fraud, data fraud, financial fraud, and asset misappropriation, in the digital age.
The Influence of Conflict of Interest and Organizational Culture on External Auditor Audit Quality Fransiska; Martdian Ratna Sari
Asia Pacific Fraud Journal Vol. 10 No. 2: 2nd Edition (July-December 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i2.374

Abstract

External auditors play a crucial role in ensuring the reliability of financial statements by accumulating and evaluating evidence and providing an independent opinion. However, audit quality can be affected by conflicts of interest and organizational culture. This study examines the impact of conflicts of interest and organizational culture on audit quality, drawing on role theory and attribution theory. Data were collected through questionnaires distributed to external auditors in the Jakarta area, resulting in a total of 46 respondents. SmartPLS 4 was used for the analysis. The analysis results indicate that conflicts of interest and organizational culture affect audit quality. These findings underscore the importance of managing conflicts of interest and fostering a strong organizational culture to enhance audit quality. This study contributes to the accounting literature by providing empirical evidence on the significance of these factors in ensuring high-quality and independent audit practices
Restorative Environmental Law Enforcement: Ensuring Environmental Restoration and Compliance Through Multiple Legal Instruments Ndaru, Felix Aglen
Asia Pacific Fraud Journal Vol. 10 No. 2: 2nd Edition (July-December 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i2.379

Abstract

Indonesia faces massive pressure from environmental crimes. The environmental sector has fraud risk from money laundering and corruption. Traditional practices of law enforcement are not enough to create compliance. Innovative instruments are required; one of them is environmental restorative justice. The restorative justice approach in Indonesia has been formalized by several agencies since 2012, but there are no specific regulations on restorative justice in the environmental sector. This study intends to seek the conception of law enforcement built upon environmental restorative justice and how to implement environmental restorative justice in Indonesia. The study applies normative legal research methods by analyzing descriptively the legal instruments in Law Number 32 of 2009. The study shows that environmental law enforcement using environmental restorative justice is not a case termination, but rather a process of restoring the environment as the victim of environmental crime and broadening the liability of the main perpetrators. Restorative environmental justice in Indonesia can be implemented through the application of multiple legal instruments in the form of administrative sanctions, environmental dispute resolution, and criminal enforcement.
The Role of Accounting Technology in Preventing Cyberfraud: A Systematic Literature Review Indah, Indah Dwi Novianti; Totok Dewayanto
Asia Pacific Fraud Journal Vol. 10 No. 2: 2nd Edition (July-December 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i2.383

Abstract

In a state-of-the-art virtual generation, the fast improvement of statistical technology has significantly impacted many industries. This consists of the global economy, but this virtual revolution has additionally delivered another main trouble: the spread of online fraud. Internet fraud is more than just a hazard. This research explores the role of accounting technology in preventing cyber fraud. Based on the theories of the Technology Acceptance Model (TAM) and the Fraud Triangle, this research investigates the accounting technology used to avoid cyber fraud and the effectiveness of the technology in detecting and reducing cyber fraud. Method: A literature review using the PICO approach was used to define the research questions and collect relevant data. The analysis reveals trends in document production, Authors’ contributions, and keywords related to accounting technology. In conclusion, this study provides information for future research to conduct longitudinal studies to assess accounting technology’s effectiveness and long-term challenges.

Page 27 of 27 | Total Record : 264

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