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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 264 Documents

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DEVELOPING FORENSIC ACCOUNTING CURRICULUM AT UNIVERSITIES Juman syah
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

Accounting programs around the world have been revising their curriculum by including fraud / forensic accounting subject. This paper identifies the development of forensic accounting curriculum in the United States (US) and Indonesia. The first part of the paper is the model of forensic accounting curriculum development proposed by New Virgnia University. The second part of the paper presents the reality of forensic accounting subject in Indonesia. This paper is written to help accounting department consider introducing fraud / forensic accounting subject into its accounting program as well those who are revising their existing subjects.

STRONG LEADERSHIP AND POLITICAL WILL IN FRAUD AVOIDANCE Safril Hidayat
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

Post reformation, Indonesia emerging as a democratic state. On one side, democracy bringing new chapter in political life, but on the other euphoria of democracy excessively rising. Openness brings negative impacts such as fraud in the financial sector, company that carried out by individual or organized group of people. Government of Indonesia established Indonesia’s Financial Services Authority (OJK). Fraud does not only happen in Indonesia. In many parts of the world fraud occurs and involves politics. It can be seen that the actors who commit fraud come from different back ground and social status. Todays, fraud form of action can be diversed and sophisticated as well as development of modern technology, new regulations, and systems. This research uses a qualitative research design. Analyses were performed by literature review. Thus fraud is fraudulent acts, performed in such a way that benefits yourself / group to harm others (individuals, companies or institutions). Encouragement that helped prompt fraud are as follows: pressure (the urge to commit fraud), opportunities (opportunities that enable fraud), and rationalization (perpetrator to justify his actions). Overall encouragement of fraud is known as the fraud triangle.Based on fraud triangle, the simplest way to avoid fraud by high self-consciuosness, strong political will and law enforecement, and leadership and decentralization

THE EFFECT OF CORRUPT BEHAVIOR ON THE FLOW OF FOREIGN DIRECT INVESTMENT TO INDONESIA Posma Sariguna Johnson Kennedy
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 objective of this paper is to find out whether corrupt behavior can affect the foreign investment flow to Indonesia. Corrupt behavior in Indonesia is proxyed using Corruption Perceptions Index (CPI) issued by Transparency International institution. This study was conducted empirically through a single model built using a gravity model with panel data regression. The variables included in the model are capital flows, bilateral factor, economic size of home country, economic size of host country, barrier of investment, and global factors. The bilateral factor is reviewed using the competition of foreign investment flow to China. The investment constraint, in the form of corruption, is reviewed using the Corruption Perceptions Index (CPI). The result of the research shows that foreign investors are very concerned about corruption in Indonesia which is considered as a barrier and obstacle in investment. The high level of corruption has resulted in a decrease in the flow of foreign direct investment into Indonesia. This should be cautioned because corruption in Indonesia has had a negative effect on the investment climate in Indonesia.

INTRODUCING AND TEACHING “TUNJUK AJAR MELAYU”AS A CORRUPTION PREVENTION STRATEGY Nurfaizal Nurfaizal
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 has damaged the life of nation and state. The government has established an agency called Corruption Eradication Commission (KPK). Various efforts have been made by KPK, in order to eradicate and prevent corruption. The efforts that can be filed to prevent corruption are by raising and socializing the noble values of local wisdom. In Riau, this noble value is known as “Tunjuk Ajar Melayu” (TAM). TAM is an oral literature of Malay, inherited from generation to generation as poetry, poem, gurindam, proverb, seloka, fairy tale, legend or folklore which contain the teaching of virtue for the sake of the value of human dignity and glory. The oral literature was recorded by Tenas Effendy, entitled «Tunjuk Ajar Melayu». In the book, it is mentioned the so called Malay principle «Sifat Dua Puluh Lima». These values are reinforced by the twenty-five «Pantangan anak Melayu». In one hand, the socialization of TAM can be done through formal education such as schools from primary level to university, government and private agencies. On the other hand, the non formal way as courses, training and upgrading would be helpful to reach the whole community. At the end, indicating and teaching TAM is expected to make the noble values of local wisdom come through into the hearts of Malay youth and to the people of Bumi Lancang Kuning, therefore the corruption will be prevented effectively, since it is considered as taboo and prohibition of Malay youth.

HOW DO INDEPENDENT AUDITORS DETECT FRAUDULENT FINANCIAL STATEMENTS? Theresia Laras Wigunani
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

(Participatory Observation in Public Accounting Firm “X”) ABSTRACTIndependent auditors have audit risk making them unable to detect material misstatements, especially those caused by fraud. This is because fraud may involve sophisticated, organized, and carefully designed scheme to be covered from the auditors. In addition, the audit risk could also be influenced by the negligence of the auditors, such as the audit that is not according to auditing standard, having no professional skepticism, and the inadequacy of training and audit experience. The objective of the research is to analyze whether the independent auditors perform a good audit planningand have a professional skepticism and audit experience to be able to detect fraudulent financial statement in the company in order to obtain a reasonable assurance. This research uses qualitative approach using participatory observation on 1 object, Public Accounting Firm (KAP) “X”, the only big four-audit firm that has a branch office in Surabaya. The research findings indicate that the audit team performs good audit planning, has professional skepticism and audit experience, can detect fraudulent financial statements.

VIOLATION REPORTING SYSTEM AS THE IMPLEMENTATION OF FRAUD CONTROL PLAN IN THE PUBLIC SECTOR (A Study at Dr. Moewardi Hospital) Mukhlis Erisnanto; Halim Dedy Perdana
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

The purpose of this research is to describe the implementation of violation reporting system at Dr. Moewardi Hospital. The implementation of violation reporting system will be evaluated based on the characters as stated by Zimbelman (2014): anonymity, independency, access, and follow-up. This research is a qualitative research referring to theoretical proposition. The data are collected by in depth interview with the manager of violation reporting system and the employees of Dr. Moewardi Hospital. The result shows that the violation reporting system at Dr. Moewardi Hospital has been implemented well and can help prevent fraud.

EARLY DETECTION IN BOOSTING WHISTLEBLOWING INTEREST (Case Study at Pratama Tax Office of South Sidoarjo) Dessy Dwi Fitra Nova; Tarjo Tarjo; Anita Carolina
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

ABTRACTThe main purpose of this study is to empirically examine and analyze the effect of early detection principles, comprising anonymous reporting, followed up reporting and reward system, on the encouragement of an individual interest in reporting fraud. The research was conducted at the Pratama Tax Office of South Sidoarjo. The samples used in this research were 53 respondents. Sample collection was done using saturation sampling technique. The results of this research show that followed up reporting has an effect on the encouragement of an individual interest in reporting fraud. In contrast, anonymous reporting and reward system have no effect on the encouragement of an individual interest in reporting fraud.

Democracy and Anti-Corruption Strategy: The Role of Civil Society in Preventing and Combating Corruption in Indonesia* Ratna Juwita, LL. M.,
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

ABSTRACTCorruption is an impediment to development and also amounts to a violation of human rights.1 The fight against corruption is a requirement in the good governance program.2 Civil society as the biggest stakeholder in a Statehas the prominent role in the fight againstcorruption.3 Indonesia placed at 107th rank in the Corruption Perception Index (CPI) and is one among states which are severely impededby corruption.4 Corruption in Indonesia is rampant and pervasive, several cases such as Cicak versus Buaya case and the appointmentof Budi Gunawan have attracted public attention massively.5 Indonesian civil society gunawan has actively engaged in the processes of these cases and their voice did make change, for example in the case of Cicak versus Buaya, the voice of civil society has led to the deponeering decision of Bibit and Chandera’s prosecution.6 This article aims to explain thelegal framework on the participation of civil society with regard to corruption prevention and to conceptualize the role of the civil societyin combating corruption by taking the evidence of emerging civil society and its relation to anti-corruption in Indonesia. This article alsoaims to explain the relationship between civil society, democracy and good governance as a strategic anti-corruption measures.

SELF-REPORT MECHANISM BY COMPANIES IN RELATION TO FRAUDULENT ACT OF BRIBERY: A CHANGE IN COMPANY’S LEADERSHIP CULTURE Carissa Tridina Arsyad Temenggung; Edward Candy; Febri Ariadi; Joviana Henza
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

The purpose of this study is to emphasize that the goal of Criminal Justice System in terms of fraud and other corrupt practices by company (such as bribery), one of the way is to avoid far-reaching consequences, including debarment of the company from the local government. Notwithstanding its immensity, corruption can cause damage to the reputation of the business and jeopardize its profitability. To prevent this from happening, this study will examine the possibility for companies to conduct a self-report mechanism in relation to fraudulent act of bribery, as a way to change company’s leadership culture. By conducting self-report mechanism (as have been implemented in U.S. through the FCPA and U.K. through the UK Bribery act), companies are expected to whistleblow its own wrongful acts to relevant authority, so that their employees are no longer committing fraud, knowing that the company will report them. While on the other hand, the company will gain benefit (such as monetary recoveries, leniency) in conditions that will be explained further in this paper.

Are We Culturally Corrupt? Revisiting the Relationship between Cultural Dimensions And Corruption Perception Index Indra Soeharto; Nugroho Nugroho
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

ABSTRACTThis research aims to revisit the relationship between two cultural dimensions index (masculinity and power distance) and corruption – as indicated in the Corruption Perception Index (CPI). Two hypotheses were proposed: An increase in the masculinity index increases corruption and an increase in the power distance index increases corruption. Using the latest CPI data from 2012 to 2016 of 67 countries, this research found that the increase in masculinity does not significantly increase corruption. Meanwhile, it is noticed that the increase in power distance significantly increases corruption. Better understanding on such relationship will provide valuable input on how cultural approach is important to fine tune the design of corruption eradication strategy, particularly in Indonesia.At the end, proper strategy will contribute the improvement of Indonesia’s CPI, which will eventually improving Indonesia’s business environment for the investo

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Home Page

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Contact Name
Dr. Tarjo

Contact Email
mulfaapfjurnal@gmail.com

Phone
-

Journal Mail Official
mulfaapfjurnal@gmail.com

Editorial Address
-

Location
Kota adm. jakarta pusat,

Dki jakarta

INDONESIA