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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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FINANCIAL STATEMENT FRAUD DETECTION USING PERSPECTIVE OF FRAUD TRIANGLE ADOPTED BY SAS NO. 99 Shabrina Prasmaulida
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

Financial statements generally aim to provide information about the company’s financial position, performance, and cash flows to the interested parties. The motivation to gain trust from the users, especially investors, shareholders and creditors, leads someone to commit fraud in the financial reporting. This study aims to detect and predict financial statement fraud based on the perspective of fraud triangle adopted by SAS No. 99. The dependent variable in this study is financial statement fraud which is proxied by earnings management, while the independent variables in this study are financial stability pressure, personal financial need, ineffective monitoring, effective monitoring, external pressure, and financial targets.Population of this research is manufacturing companies listed in Indonesia Stock Exchange period 2012 - 2014. Samples are selected using purposive sampling method and obtained 150 companies out of a total population of 162 companies. The results show that financial stability pressure and external pressurehave significant positive effect on financial statement fraud. Meanwhile, personal financial need, ineffective monitoring, effective monitoring, and financial targets do not have significant effect on financial statement fraud.

EXPLORING THE CULTURAL VALUES OF “SAEMAUL UNDONG” AND “GOTONG ROYONG” AS THE DEVELOPMENT OF AN ANTI-CORRUPTION CULTURE: Socio-Economic Studies in East Asia and Southeast Asia Rostamaji Korniawan
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 traditions of Saemaul Undong and Gotong Royong are the cultures of South Korea and Indonesia which are considered providing added value to their local communities in restricting themselves from any corrupt behavior. Through discussions about the traditions of Saemaul Undong and Gotong Royong, this study aims to explore these two different cultures. This is intended to find the cultural values of local communities that have universal values. These values are then believed and used to deal with and prevent the corrupt behavior of the community. This study was conducted using qualitative method through comparative historical and literary approaches. From the literature review, it is found that pedagogy, cooperation, leadership, equality, and nationalism are values that support the community to have a noble attitude that is able to control someone to not commit corrupt actions. However, both South Korea and Indonesia must struggle to deal with the corrupt behavior that still occurs today.

INTERNALIZATION OF ‘KUALAT’ TEACHING AS AN ATTEMPT TO PREVENT CORRUPT BEHAVIOR AMONG CIVIL SERVANTS Afnan Fuadi
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 in Indonesia has been increasingly rampant, ranging from high-ranking state officials to lower-level civil servants. The strategic tasks mandated to civil servants have in fact provided opportunities for them to commit corruption. Based on data from Indonesian Corruption Watch (ICW), from 2013 to 2016, most corruptors work as civil servants. Based on this fact, there seems to be an alternative approach that should be more optimized, namely a cultural approach. Indonesia has many unique teachings, one of which is the Javanese philosophy of life (Javanese Wisdom). This study deals with the kualat teaching derived from the Javanese Wisdom as an attempt to prevent corruption among civil servants. This study tries to explain the noble advice in the Javanese society, particularly about kualat teaching. The researcher conducted a survey to Civil Servants to find out whether the kualat teaching still existed in the minds of civil servants. Finally, the researcher offers the idea of the need for internalization of the kualat teaching in the material content of Leadership Education and Training (Diklatpim) IV. The researcher seeks to actively participate in preventing corruption among civil servants.

FRAUD THEORY EVOLUTION AND ITS RELEVANCE TO FRAUD PREVENTION IN THE VILLAGE GOVERNMENT IN INDONESIA* Novita Puspasari
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

This paper discusses the evolution of fraud theory from time to time, starting from initial fraud theories, such as White-Collar Crime, Fraud Triangle, and Fraud Scale, to modern fraud theories, such as Fraud Diamond, M. I. C. E model and ABC analysis. Studying the evolution of fraud theory will be very helpful to prevent the occurrence fraud in the future. In addition, this paper also discusses the relevance of fraud theory and fraud prevention in the village government. Village fund can be the object of fraud because of its significant amount, lack of control, and conflict of interest of various parties. Modern fraud theories, such as Fraud Diamond, M. I. C. E model, and ABC analysis are used to analyze the possibility of who will be the perpetrators of fraud in the village government (who), why they commit fraud (why), and how to prevent fraud in the village government (how). Fraud theory analysis in the village fund management could be a foundation for related parties (village stakeholders) to make relevant policies as well as a basis to conduct village fund research in the future.

LEADERSHIP AS AN “ENTRY POINT” FOR COMBATING CORRUPTION AND SHAPE ON ANTI FRAUD CULTURAL SYSTEMS (Case study in Singapore) Abdul Rasyid Sahar; Roy Valiant Salomo
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

Singapore is a country with the lowest corruption rate in Asia. In the last two decades, the amount of data and facts released by international agencies such as Transparency International and The Political and Economic Risk Consultancy show this its entirety. This paper tries to describe the determinant aspect in eradicating corruption; how the strategy of eradicating corruption; and also recognizes the steps and strategies of corruption eradication experience in Singapore that can be “lesson-learned” by other countries especially Indonesia. Based on existing precedents and postulates, it can be concluded that an entry point for eradicating corruption in Singapore stems from strong political support (strong leadership) of party elites, government and society, as well as increased official incentives and public institutional reconstruction efforts.

THE ROLE OF LOCAL WISDOM AS PART OF CORRUPTION ERADICATION STRATEGY LIM KURNIAWAN SETIADARMA
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

ABSTRACT Corruption has been a pervasive problem plaguing our country for a long time. On the other hand, raising community awareness and enhancing public participation have been acknowledged as part of the corruption prevention and eradication strategy in Indonesia for many years, especially since the enactment of 1999 Corruption Law. Nonetheless, public participation in the country seems to keep decreasing throughout the years, leaving corruption alone eroding every sector of society. For this reason, it is important to realize that the success level of public participation is highly related to the existing beliefs and values of people that are expected to be participating – the local wisdom. The purpose of this paper is to evaluate the effectiveness of public participation in eradication of corruption, assess whether the local wisdom has been supporting the corruption eradication/prevention strategy, and finally conclude with a proposition to maximize the role of local wisdom in combatting corruption in Indonesia. To achieve that goal, delving into applicable laws, general principles of law, journals and books, cases and reports, as well as various surveys becomes very important to increase the knowledge and objectivity in thinking and analyzing. Two surveys were also conducted to Indonesian citizens with 328 respondents and 495 respondents, in order to see the real cultures and beliefs that are currently developing in Indonesian society. This research paper will reveal the current Indonesian local wisdom on the ground and its connection to the large strategy of corruption eradication at national level.

STATE-OWNED COMPANY DECISION ON CHOOSING AUDITOR: EVIDENCE FROM EARNING QUALITY ANALYSIS Imam Prakoso
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 importance of using big accounting firm may depend on governance level in each company. If they have good corporate governance and have high concern on improving governance, the company may prefer to use big accounting firm (Lina & Liub 2009; and Houqe, Zijl, Dunstan, & Karim 2015). State-owned enteprise (“BUMN”) may have higher agency problem as their objective is people welfare but still profit-oriented. So, they have higher ability to defer the earning than other company. We include research sample of all BUMN which listed on Indonesia stock exchange (IDX) except those which participate in banking and financial industry (JASICA 8). By using discretionary accrual as proxy of lower earning quality and accounting firm size as proxy of audit quality, we found negative relationship between those variable. In other words, if the company want to improve their earning quality they should consider on usinge big accounting firm. In additional analysis, we found that big accounting firm able to reduce management intention to defer earning and tax expense. I encourage government of Indonesia (“the Government”)to advise BUMN to consider on using big accounting firm to improve earning quality and reduce fraudulent act through financial reporting by management.

ANALYSIS OF THE EFFECT OF INDONESIAN DEFENSE BUDGET POLICY ON NATIONAL ECONOMIC GROWTH Posma Sariguna Johnson Kennedy
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

ABSTRACTThis study aims to show that budget policy is not only to strengthen defense equipment to the “minimum essential force”, but it should not be forgotten that budget policy also provide a multiplier effect on economic growth. The use of a good defense budget can be seen from the extent to which the budget affects the economic growth. This influence is tested by using a single equation of economic growth that is built from the supply side. Regression results of the quartile data of 1991-2010 show that the increase in the national defense budget turns out to have no effect on economic growth and gives negative externalities to the private sector. But, non-defense government budgets provide positive externalities to the private sector. This indicates that the non-defense budgets are able to provide a multiplier effect on the economy, but the defense budget has no effect on the economic sectors directly. So, the defense budget policies must give effect to the national economy, such as increased production with the development of the defense industry to meet the domestic needs of defense equipment.

LAW ENFORCEMENT THROUGH ‘LUDRUK’ AND CULTURAL ADVANCEMENT Tomy Michael
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 increasingly rampant corruption in Indonesia requires creative countermeasures. One way is to assimilate the law with the local culture of a region. The local culture concerned is ludruk. Ludruk, as one of Javanese traditional art performances, is admired by its fans or supporters in East Java and can be used as a means to proclaim everything about corruption. It can be concluded that the assimilation of the law with the local culture of a region is not contrary to the law but it is becoming a media in eradicating corruption. Anti-corruption teaching can be delivered through ludruk as long as it remains in accordance with the nature of ludruk itself.

SOCIALIZING LOCAL WISDOM VALUES TO THE PEOPLE OF SOUTHEAST SULAWESI AS AN EFFORT TO PREVENT CORRUPTION Abdul Jalil
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

An understanding of the values of local wisdom as one of the most important elements in preventing corrupt behavior should be encouraged and introduced to today’s generation, given that the current generation’s behavior has slowly abandoned the ancestral heritage that is full of meaning and content in life. All cultures certainly teach goodness to the people, especially the younger generation, but unfortunately they often fail to understand and even abandon the cultures, which in turn, their behaviors become uncontrollable. Their actions tend to drift from noble values. Some of the values of local wisdom studied in this paper include respecting the neighbors, avoiding and reconciling conflicts, appreciating others’ work and services, and gathering property in the right way

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Contact Name
Dr. Tarjo

Contact Email
mulfaapfjurnal@gmail.com

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Journal Mail Official
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Location
Kota adm. jakarta pusat,

Dki jakarta

INDONESIA