Asia Pacific Fraud Journal
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.
Articles
271 Documents
<![CDATA[FRAUDULENT FINANCIAL REPORTING BY DISTRICT / MUNICIPAL GOVERNMENT IN INDONESIA1 ]]>
<![CDATA[Indra Kusuma]]>;
<![CDATA[Halim Dedy Perdana]]>;
<![CDATA[Sri Suranta]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 2, No 1 (2017): Volume 2, No.1st Edition (January-June 2017) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (893.677 KB)
|
DOI: 10.21532/apfj.001.17.02.01.03
<![CDATA[ABSTRACTThis research aims to analyze and obtain empirical evidence about the influence of fraud diamond (pressure, opportunity, rationalization, and capability) on fraudulent financial reporting in the public sector. Opinion on the financial statements of the district / municipal government in Indonesia is used as a proxy to indicate fraudulent financial reporting. The population used in this research is the district / municipal governments in Indonesia. The total samples are 437 district / municipal governments obtained through convenience sampling method. This research uses secondary data drawn from BPK’s Audit Reports of 2014 and 2015 and BPK’s Audit Results Summary of the First Semester (IHPS) of 2015. To analyze the data, this research uses logistic regression analysis with the SPSS 20.0 software tools. The results show that the factor of pressure, ie financial target that is proxied by percentage of budget realization has negative effect on fraudulent financial reporting; the factor of opportunity, ie related party transaction that is proxied by income transfers from the central government and internal control weakness that is proxied by audit findings of internal control systems in BPK’s Audit Result Reports has positive effect on fraudulent financial reporting, ie the factor of capability that is proxied by changes of regent / mayor has positive effect on fraudulent financial reporting, while the factor of pressure, ie external pressure that is proxied by local government capability of paying its liabilities (leverage) and the factor of rationalization that is proxied by previous year non-unqualified opinion has no significant effect on fraudulent financial reporting.]]>
<![CDATA[DARUS AS AN ANTI-CORRUPTION EDUCATION ]]>
<![CDATA[Sholahuddin Al-Fatih]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 3, No 1 (2018): Volume 3, No.1st Edition (January-June 2018) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (779.963 KB)
|
DOI: 10.21532/apfjournal.v3i1.66
<![CDATA[Corruption is one of the biggest problems faced by developing countries, including Indonesia. A research conducted by Transparency International in 2016 shows that Indonesia is ranked 90th out of 176 countries in the world. This condition has caused many sectors to be disturbed. The Indonesian Corruption Eradication Commission (better known as KPK), an anti-corruption body officially established by the government, has recently been intervened by many parties. KPK has implemented various ways to eradicate corruption. One of them is through the channel of education by releasing Anti-Corruption Clearing House (ACCH) with the aim to provide anti-corruption education in schools. Unfortunately, ACCH gets less positive response from the public. Hence, this paper will discuss about the introduction of anti-corruption education from an early age through darus with the aim of preparing anti-corruption generation in Indonesia.]]>
<![CDATA[PREVENTION AND ERADICATION OF WHITE-COLLAR CRIMES USING POLICY AND VALUE APPROACHES ]]>
<![CDATA[Riswan Erfa]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 3, No 1 (2018): Volume 3, No.1st Edition (January-June 2018) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (588.806 KB)
|
DOI: 10.21532/apfj.001.18.03.01.05
<![CDATA[Based on today’s factual condition, the corruption perceptions index of Indonesia is still very poor Corruption, as part of white-collar crimes, is considered as one of non-conventional crimes which are difficult to overcome using conventional counter-measures. The qualification of the perpetrators who have high socio-economic strata often complicates the law enforcement process, especially in terms of proof. Therefore, it requires a new paradigm that prioritizes policy approach and value approach. And both of the approaches should be done simultaneously. It is also necessary to understand the types of white-collar crimes to support the implementation of policy approach and value approach. In addition, this study also discusses non-penal efforts that can maintain the views of integrity, morality, and professional responsibility of the people who have the potential to engage in white-collar crimes, primarily through the internalization of local wisdom that supports the eradication and prevention of criminal acts of corruption.]]>
<![CDATA[POLITICAL CORRUPTION PREVENTION IN REGIONAL ELECTION AFTER THE DECISION OF THE CONSTITUTIONAL COURT NO. 33/PUU-XII/2014 ]]>
<![CDATA[Fajar Laksono Soeroso]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 1, No 2 (2016): Volume 1, No.2nd Edition (July-December 2016) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (700.268 KB)
|
DOI: 10.21532/apfj.001.16.01.02.19
<![CDATA[Political dynasty in the regional election in Indonesia has been canceled by the Constitutional Court (MK). In fact, the political dynasty is considered as elements that undermine the promotion of democracy and anti-corruption culture in Indonesia. Moreover, in case of corruption, political dynasty has a very close relationship with corruption, or commonly known as political corruption. By law, a political dynasty can no longer be resisted. Therefore, what is needed is how to prevent or at least to minimize the political corruption committed by the incumbent. This paper is set in 3 sub-headings, namely (a) corruption in Regional Elections: (b). Political Corruption by Incumbent; and (c) Political Corruption Prevention. Based on the analysis performed, the incumbent has broad access in economic, social, and politics which can provide a personal benefit to him or win his group in the elections. Therefore, the prevention of political corruption can be focused on (1) the financial preparedness and the control of campaign funds; (2) the opening of a space for people to demand commitment, consistency of attitude, and integrity of the incumbent in the fight against political corruption; and (3) enforcement of the rules must be carried out firmly without compromise]]>
<![CDATA[JAVANESE PHILOSOPHY “MANUNGGAL ING KAULA ALIT” AS A MEANS TO ERADICATE CORRUPTION ]]>
<![CDATA[Beni Darmawan]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 3, No 2 (2018): Volume 3, No.2nd Edition (July-December 2018) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (338.267 KB)
|
DOI: 10.21532/apfjournal.v3i2.82
<![CDATA[Corruption has a very severe impact on economic stability and state governance. Corruption means stealing the rights of community and is included as a crime that hurts many parties, especially lower or marginal communities. In Indonesia, corruption has been entrenched in society and carried out systemically. At present corruption has spread widely in all aspects of life. Corruption must be handled seriously and thoroughly, otherwise this can have a damaging impact on several aspects. One of the factors that drive the proliferation of acts of corruption is the weak control and lack of community involvement. The involvement of community is usually only in terms of reporting and complaints. Javanese philosophy ”manunggal ing kawulo alit” which means mingling with lower or marginal communities is expected to be one of the ideal solutions to prevent and eradicate corruption in Indonesia. There are many projects that can be developed to directly involve the younger generation and officials to mingle with lower communities. Living together with rural or marginal people will be able to change the nature and personal character of individuals so that they will feel guilty and have desire to change the lives of rural or marginal communities to be better.]]>
<![CDATA[PUBLIC INFORMATION DISCLOSURE IN GOOD GOVERNANCE FOR THE PREVENTION OF CORRUPTION IN INDONESIA (Study: The Implementation of Public Information Disclosure in LIPI) ]]>
<![CDATA[Dewi Saraswati]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 2, No 2 (2017): Volume 2, No.2nd Edition (July - December 2017) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (687.615 KB)
|
DOI: 10.21532/apfj.001.17.02.02.07
<![CDATA[ABSTRACTThe right to information is crucial because the more open the public scrutiny of the state administration, the more accountable the state administration is. Each public agency has the obligation to open public access to information relating to the Public Agency for the wider community, especially LIPI (Indonesian Institute of Sciences). Therefore, it is important to examine the implementation of the Public Information in LIPI in order to prevent acts of corruption. Based on the results of the research, it can be concluded that as the implementation of good governance, especially the embodiment of the principles of transparency in order to prevent acts of corruption, LIPI has conducted Public Information Disclosure. LIPI has provided Whistle-blowing System (WBS) as a means to facilitate information providers who want to report allegations of corruption in LIPI. For general information requests related to LIPI can be accessed via http://wbs.lipi.go.id/ ]]>
<![CDATA[JUDGE DECISION AS AN ENGINEERING TOOL IN THE PREVENTION OF CORRUPTION AND MONEY LAUNDERING ]]>
<![CDATA[Oly Viana Agustine]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 1, No 1 (2016): Volume 1, No.1st Edition (January-June 2016) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1255.661 KB)
|
DOI: 10.21532/apfj.001.16.01.01.09
<![CDATA[Preventing corruption and money laundering requires extra facilities and infrastructure, especially in the process of prosecution. Various measures have been taken by government to eradicate corruption and money laundering. Starting from anti-corruption education to the threat of death penalty for the convicted of corruption have been formulated and implemented in the Indonesian legislation. These measures, however, have not been able to provide maximum results in eradicating corruption and money laundering. Therefore, there should be several alternatives in preventing such cases by enhancing the effectiveness of the existing efforts, one of which is through judge decision. Judge decision, better known as one of the prosecution efforts, can also be made as an engineering tool to prevent corruption and money laundering. This can be seen in the Constitutional Court Decision that provides requirement restriction to the individual candidate for Regional Representative Council (DPD), House of Representatives (DPR), Regional House of Representatives either Provincial, Regency or City, regional head and deputy regional head and for ex-convict with the threat of 5 (five) years imprisonment or more, including corruption and money laundering. In addition, the United Nations Convention Against Corruption (UNCAC) has also provided guidelines on the decision against unauthorized wealth.]]>
<![CDATA[DETERMINANT OF FRAUD IN GOVERNMENT AGENCY: EMPIRICAL STUDY AT THE FINANCE AND DEVELOPMENT SUPERVISORY AGENCY (BPKP) OF JAKARTA REPRESENTATIVE OFFICE ]]>
<![CDATA[Barry Aditya Permana]]>;
<![CDATA[Halim Dedy Perdana]]>;
<![CDATA[Lulus Kurniasih]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 2, No 1 (2017): Volume 2, No.1st Edition (January-June 2017) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1112.074 KB)
|
DOI: 10.21532/apfj.001.17.02.01.08
<![CDATA[ABSTRACTThe purpose of this study is to examine the influence of the appropriateness of compensation, the effectiveness of internal control systems and the organizational ethical culture on fraud in government agency. The dependent variable used in this study is fraud in government agency, while the independent variables used are the appropriateness of compensation, the effectiveness of internal control systems, and the organizational ethical culture. This study uses a sample of 105 respondents at BPKP Jakarta Representative Office. Sampling technique is conducted using convenience sampling method. Data analysis method used is multiple linear regression statistical analysis. Results of regression analysis show that the appropriateness of compensation has positive effect on the occurrence of fraud in government agency, the effectiveness of internal control system has negative effect on fraud in government agency, and the organizational ethical culture has no significant effect on fraud in government agency.]]>
<![CDATA[AN EXPERIMENTAL STUDY OF WHISTLE-BLOWING: THE INFLUENCE OF OBEDIENCE PRESSURE AND ETHICAL DILEMMAS ]]>
<![CDATA[Priska Tandi Gala]]>;
<![CDATA[Intiyas Utami]]>;
<![CDATA[Ari Budi Kristanto]]>;
<![CDATA[Aprina Nugrahesthy Sulistya Hapsari]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 3, No 1 (2018): Volume 3, No.1st Edition (January-June 2018) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1981.37 KB)
|
DOI: 10.21532/apfjournal.v3i1.71
<![CDATA[A pressure from other parties and ethical dilemmas can influence accounting staff’s intention to take whistle-blowing action. This study aims to provide empirical evidence about the intention of accounting students to take whistle-blowing action from the perspectives of obedience pressure and ethical dilemmas. Experimental design 2 x 2 between subjects is used by involving 80 participants. The treatment is given in the form of obedience pressure (high and low) and ethical dilemmas (individualist and collectivist).The findings show that the groups with lower obedience pressure and individualist treatment have a higher intention to take whistle-blowing action than the group with higher obedience pressure and collectivist treatment.]]>
<![CDATA[OPTIMIZING THE UTILIZATION OF INTRAC’S ANALYSIS REPORT AND INSPECTION REPORT TO INCREASE STATE REVENUE (Presidential Instruction No. 2 of 2017) ]]>
<![CDATA[M.Fuad Budi Syakir]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 3, No 1 (2018): Volume 3, No.1st Edition (January-June 2018) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (808.133 KB)
|
DOI: 10.21532/apfjournal.v3i1.62
<![CDATA[Corruption is considered as a major contributor to the inequality of prosperity of the Indonesian people. Corruption is a predicate crime leading to criminal act of money laundering. Nonetheless, many of the Indonesian Financial Transaction Reports and Analysis Center (INTRAC)’s analysis report submitted to the law enforcement agencies were not processed into money laundering investigation due to lack of evidence collected. The effort was ceased and no subsequent action to the analysis report. Current Presidential Instruction No. 2/2017 required optimization of INTRAC’s analysis report by submitting the deadlocked case to Directorate General of Taxation (DGT) thus DGT may utilize the report to review, trace and investigate the potential taxation-related criminal acts.]]>
