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All Journal Asia Pacific Fraud Journal
Ari Nur Rahman
Indonesia Eximbank - Lembaga Pembiayaan Ekspor Indonesia (LPEI)
Economics, Econometrics & Finance Social Sciences

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THE PHENOMENON OF LEADERSHIP IN CONGLOMERATE SUBSIDIARIES IN CREATING ANTI-FRAUD CULTURE Mustika Prabaningrum Kusumawati; Ari Nur Rahman; Panzi Aulia Rahman
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (631.63 KB) | DOI: 10.21532/apfjournal.v3i2.74

Abstract

Leadership is a process of influencing leaders and followers to achieve organizational goals through change, where there are elements of Leader-Followers, Influence, Organizational Objectives, Change, and People. The existence of a corporate conglomerate can create an interconnected fraud link between conglomerate subsidiaries. Two main factors are the strong culture of nepotism and mental readiness of the heads of subsidiaries which are usually mostly employees placed from the holding company.Being a whistleblower is a step to get to a tiger cage, so if one of the tigers can be caught, then the other tiger is ready to pounce and make it a meal. One factor of ineffectiveness of the whistleblowing system (WBS) as part of the internal company or state institution, is the low level of employee or community participation due to fear of the consequences of being a whistleblower, so whistleblowing system (WBS) only becomes a system contained within a company to qualify for GCG sustainability.The ineffectiveness of the whistleblowing system (WBS) and the occurrence of social inequality, especially on income or salary among employees of the same rank, but having the background as the genuine employees of subsidiaries with former employees or placements of the holding company can create intentions to commit fraud or corruption within the internal conglomerate subsidiaries.
THE INFLUENCE OF THE ASPECTS OF CULTURE, PERSONALITY, AND PUBLIC-PRIVATE RELATIONSHIP ON CORRUPTION IN INDONESIA Ari Nur Rahman; Mustika Prabaningrum Kusumawati
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (974.8 KB) | DOI: 10.21532/apfjournal.v3i2.92

Abstract

The history of corruption in Indonesia is marked by reforms in handling corruption cases. However, these reforms will not succeed if the culture that drives corruption is still maintained. A low level of trust can increase corruption, because it does not encourage good cooperation between the community and the government.Geographical and historical aspects correlate with the level of corruption. Therefore, certain former colonies also correlate with the level of corruption. Personality is a character owned by a person and is integrated in a unique unit, so that the person can modify and determine the adjustment. This can be seen from the high number of officials in developed countries who resigned after being suspected of being involved in corruption cases.Corruption reduces the performance of institutions in the democratic order, suppresses economic growth, exacerbates the income gap, and causes government instability. Therefore, aspects of culture, personality, and public-private relationship are directly proportional to the occurrence of corruption in Indonesia.
The Phenomenon of Internal Audit Supervision in Fighting Corruption and Creating an Anti-Fraud Culture in Corporations in Indonesia Mustika Prabaningrum Kusumawati; Ari Nur Rahman; Panzi Aulia Rahman
Asia Pacific Fraud Journal Vol 7, No 2: 2nd Edition (July-December 2022)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v7i2.246

Abstract

Indonesia was shocked by the disclosure of a scandal in a corruption case involving a prominent company engaged in aviation services. This is closely related to the public’s question regarding how and to what extent the internal audit function within a company can fight against corruption and create an anti-fraud culture within the company itself. In fact, the phenomenon of internal auditors in eradicating corruption and creating an anti-fraud culture in a corporation can create two sides of a knife with common interests. These interests are supported by one side of the internal auditor and another in terms of culture and regulations that are less supportive of creating anti-fraud and anti-corruption. Two main factors that weaken the internal auditors the lack of integrity due to conflicts of interest between internal auditors and company employees, and the lack of individual capabilities in the technological era. Various ways can be done by the Government and stakeholders, as regulators, to optimize the role of internal auditors in eradicating corruption and creating an anti-fraud culture.
Co-Authors Mustika Prabaningrum Kusumawati, Mustika Prabaningrum Panzi Aulia Rahman Panzi Aulia Rahman