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Asia Pacific Fraud Journal

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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 271 Documents

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BUILDING ANTI-CORRUPTION CHARACTERS THROUGH JAVANESE CULTURE IN SERAT TRIPAMA Bambang Hadi Purnomo
Asia Pacific Fraud Journal Vol 3, No 2 (2018): Volume 3, No.2nd Edition (July-December 2018)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Eradication of corruption has become one of the main agendas of the Indonesian Government after reform. Various efforts have been made by power holders, such as the executive, legislative, and judiciary,to prevent and eradicate criminal acts of corruption. Those efforts, however, have not been entirely effective. Based on KPK’s Annual Report 2016 and Statistics Bulletin of Anti Money Laundering and Financing of Terrorism for the period May 2017, the number of corruption cases is getting increased. Cultural approaches can become important alternative in the prevention and eradication of corruption. One ofthem is through Javanese culture in Serat Tripama. Some important lessons that can be taken from the cultural values are (1) sabarang polah kang nora jujur, yen kabunjur sayekti kojur tan becik (all dishonest actions will lead to badness), (2) rationalization to justify an act although he himself actually knows that it is wrong and leads to destruction, (3) Ing wurine yen at durung tuwayuh, Angurta aja ngabdi. Becik ngidunga karuhan aja age-age ngabdi (if you are not sincere, you had better do nothing and no devotion.)

THE APPLICATION OF PROFESSIONAL SKEPTICISM IN FRAUD DETECTION (A Case Study at BPKP Representative of Central Java Province) Sarina Gabryela Aprilyanti Butar Butar
Asia Pacific Fraud Journal Vol 2, No 2 (2017): Volume 2, No.2nd Edition (July - December 2017)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

The purpose of this research is to describe the application of professional skepticism on government internal auditors of the Financial and Development Supervisory Board (BPKP) Representative of Central Java Province in detecting fraud. The application of professional skepticism will be understood based on the characters of attitude, as stated by Hurtt (2010), consisting of questioning mind, suspension on judgment, search for knowledge, interpersonal understanding, self-confidence, and selfdetermination.This research is conducted using qualitative approach and refers to theoretical proposition. The data was collected by interviewing forensic auditors at each of functional position. The interviewees were determined by using purposive sampling method. They were forensic auditors who had ever been sued for audit report. The result shows that the forensic auditors of BPKP Representative of Central Java have already had proper comprehension about professional skepticism in fraud detection. The forensic auditors of BPKP Representative of Central Java have also applied professional skepticism in detecting fraud.

THE DETERMINANT OF FINANCIAL INFORMATION DISCLOSURE ON INDONESIAN LGs WEBSITE Kurniawan Cahyo Utomo; Y Anni Aryani
Asia Pacific Fraud Journal Vol 1, No 1 (2016): Volume 1, No.1st Edition (January-June 2016)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

This research aims to find out the effect of size, leverage, wealth, audit opinion, liquidity, and press visibility of Local Governments (LGs) on the financial information disclosure through Indonesian LGs website. Center for Regional Information Study (Pattiro) states that only 28% of LGs disclose their financial information through website, and this proves lack of public transparency. This research method is using multiple linear regression. The population is 456 Local Governments (LGs) in Indonesia, with the research sample as many as 187 LGs conducted using purposive sampling method. The type of research data is secondary data. Empirical results show that size and wealth have positive effect on the financial information disclosure through website. Press visibility has negative effect on the financial information disclosure through website. While leverage, audit opinion, and liquidity do not have effect on the financial information disclosure through website. The implication of this research is that The Ministry of Home Affairs could develop a system of reward and punishment to motivate the LGs to improve their level of financial information disclosure through the website.

ESTABLISHING REGIONAL ANTI-FRAUD OFFICE TO TACKLE FINANCIAL CRIME IN ASEAN Reza Haidar Kamal
Asia Pacific Fraud Journal Vol 2, No 1 (2017): Volume 2, No.1st Edition (January-June 2017)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Corruption is still becoming hot issue around the world. Each country has its own way to combat corruption starting from the scope of national, regional to international cooperation to fight against this issue. Indonesia also has several strategies to eradicate corruption which are getting better from time to time. According to Transparency International (TI), as a member of regional organization, ASEAN, Indonesia is still ranked fourth,in Corruption Perception Index (CPI),out of tenmember countries. But the rank-range of ASEAN member countries is too far from one country to another, unlike European Union. Three member countries of European Union stand are on the top three of 168 countries. Besides having anti-corruption institution in each member country, European Union also has anti-fraud office, called OLAF, to tackle financial crime at regional level. Therefore, it is necessary for ASEAN to establish an institution that aims to combat corruption at regional level of ASEAN, just like the European Union’s OLAF, which has a mandate to detect, investigate and stop fraud related to EU’s funds.

FRAUD AND ANTI-FRAUD IN THE PORT SECTOR Safuan Safuan
Asia Pacific Fraud Journal Vol 3, No 1 (2018): Volume 3, No.1st Edition (January-June 2018)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

The purpose of this study was to determine the anti-fraud and fraud in the port sector. Research method used in this research is qualitative approach, with case study. The results of this study found that fraud was committed by employees (employee fraud), management (management fraud), supplier (vendor fraud), and customer (customer fraud). And for anti-fraud program, the Indonesia Port Corporation has launched IPC clean program as a form of the implementation of Whistle-blowing System.

THE IMPLEMENTATION OF STATE DEFENSE EDUCATION FOR THE HEADS OF LOCAL GOVERNMENT AS AN EFFORT TO PREVENT CORRUPTION G. Theodorus L. Toruan
Asia Pacific Fraud Journal Vol 3, No 1 (2018): Volume 3, No.1st Edition (January-June 2018)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Corruption is an extraordinary crime that has become a major problem in Indonesia. Most of the perpetrators of corruption are the heads of local governments. In general, they commit corruption because they have authority and power. Based on the Corruption Perception Index 2016, Indonesia is ranked 4th in ASEAN. This index shows that corruption is still one of the state biggest problems in Indonesia. This paper uses descriptive qualitative method and the data collection is conducted using library research. The recommendation put forward through this paper is that the Heads of Local Government in Indonesia should join State Defense Education and Training. In addition, the Heads of Local Government should be able to become the role models for the people.

CORRELATION OF FINANCIAL STATEMENT COMPONENTS IN DETECTING FINANCIAL FRAUD Handayani Handayani; Tarjo Tarjo; Yuni Rimawati
Asia Pacific Fraud Journal Vol 1, No 2 (2016): Volume 1, No.2nd Edition (July-December 2016)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

The purpose of this study is to determine the absence of correlation offinancial statement components as red flags in detecting financial statement fraud. The sampling in this study is done using purposive sampling technique. There are two categories of companies used as the study sample:fraud companies and non-fraud companies. Fraud companies are the companies that get sanction from Capital Market Supervisory Agency (Bapepam) andFinancial Services Authority (OJK) period 2000-2014, while non-fraud companies are selected with the criteria: having equivalent assets, engaging in the same industry, and using the same financial statements as the financial statements used by the fraud companies. The total samples of this study are 122 companies consisting of 61 fraud companies and 61 non-fraud companies. Spearman correlation test is used to answer the research hypothesis.The conclusions of this study are (1) the absence of correlation between cash flows andearnings can be usedas red flags to detect fraud, (2) the existence of correlation between receivables and revenues cannot be used as red flags to detect fraud, (3) the existence of correlation between allowances for uncollectible accounts and receivable cannot be used as red flags to detect fraud.

INTERNALIZATION OF THE VALUES OF MENTAL REVOLUTION IN FORENSIC ACCOUNTING AND INVESTIGATIVE AUDIT LEARNING MODELS Nur Sayidah
Asia Pacific Fraud Journal Vol 3, No 2 (2018): Volume 3, No.2nd Edition (July-December 2018)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

This article aims to explain the concept of internalizing the values of mental revolution in forensic accounting and investigative audit learning models. The cultivation of mental revolution-based values as proclaimed by the government can be implemented in various methods. The world of education, as the backbone in preparing character-based generation, must be able contribute to the achievement of Indonesia people who have noble behaviors, such as willing to serve, clean, orderly, independent, and unified, in accordance with the movement of mental revolution set forth in the Presidential Instruction of the Republic of Indonesia number 12 of 2016 on the National Movement for Mental Revolution. The methods used in this study are value internalization method and value clarification technique (VCT) method. The learning step of value clarification technique (VCT) includes seven stages which are divided into three levels: freedom to choose, respect, and action.

E-VILLAGE GOVERNMENT: FOR TRANSPARENT AND ACCOUNTABLE VILLAGE GOVERNANCE Novita Puspasari
Asia Pacific Fraud Journal Vol 2, No 2 (2017): Volume 2, No.2nd Edition (July - December 2017)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

ABSTRACTE-village government is a breakthrough that can be used by village to support the village governance’s transparency and accountability after the issuance of Village Law. Of the 301 villages in Banyumas, only 47 villages have village website on their own initiative. Of the 47 villages that have website, only 4 villages have informative, timely, relevant, and sufficien website which can be used as a medium for two-way communication between village government and the people. Village location that is close to the district capital and educational level of village people do not make the village more responsive in supporting the development of e-village government. Progressive and innovative village leaders are the main factors in implementing e-villagegovernment. Some villages have not implemented e-village government because they still have lack of human resources, lack of experience and lack of supervision.

FACTORS AFFECTING THE USE OF FORENSIC ACCOUNTING SERVICES AN EMPIRICAL STUDY ON INDONESIAN BANKS Seto Satriyo Bayu Aji; Dekar Urumsah
Asia Pacific Fraud Journal Vol 1, No 1 (2016): Volume 1, No.1st Edition (January-June 2016)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

The increase in fraud action against financial reports make many people uneasy and considering to use Forensic Accounting Services to prevent and detect fraud. This study aimed to analyse the factors affecting The Intention to Use Forensic Accounting Services in the Banking Industry in Yogyakarta. This research used the survey method and used primary data, which obtained from the population of heads of division and internal auditor staff. This research used SmartPls 2.0 to processed the data with 110 data has been processed.Results of the study find that The Perceived Benefits of Using Forensic Accounting Services affects the Attitudes towards Forensic Accounting Services. Additionally Attitudes toward Forensic Accounting Services, Government Pressure and Internal Control Systems affect the Intention to Use Forensic Accounting Services. Researchers also found that there is no affect of Perceived Risks of Forensic Accounting Services on The Attitudes towards Forensic Accounting Services, as well as Stakeholder Pressure and Time budget Pressure does not affect The Intention to Use Forensic Accounting Services.

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Dr. Tarjo

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Kota adm. jakarta pusat,

Dki jakarta

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