Articles
<![CDATA[THE MYSTERY OF BUDGET ABSORPTION AT SKPD “BIRU DAUN” ]]>
<![CDATA[Akhmad Jauhari]]>;
<![CDATA[Tarjo Tarjo]]>;
<![CDATA[Bambang Haryadi]]>
<![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 ]]>
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DOI: 10.21532/apfjournal.v3i2.90
<![CDATA[The purpose of this study is to know the budget absorption at SKPD “Biru Daun” which was still below 80% until the end of the 2014 fiscal year. This study uses qualitative method with case study approach. Data collection techniques are carried out through interviews, observation and documentation. Data analysis techniques used consist of data collection, data reduction, data presentation and conclusions. Data validation is done by triangulation method. The results of the study show that there are many irregularities in budget planning, such as the intervention of policy makers, delays in the implementation of auctions, tender committees that are not transparent, and budget accountability that does not use computer technology.]]>
<![CDATA[EARLY DETECTION IN BOOSTING WHISTLEBLOWING INTEREST (Case Study at Pratama Tax Office of South Sidoarjo) ]]>
<![CDATA[Dessy Dwi Fitra Nova]]>;
<![CDATA[Tarjo Tarjo]]>;
<![CDATA[Anita Carolina]]>
<![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 ]]>
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DOI: 10.21532/apfj.001.17.02.02.11
<![CDATA[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.]]>
<![CDATA[THE PHENOMENON OF MUSRENBANG IN TERMS OF LOCAL WISDOM: AN EFFORT TO PREVENT CORRUPTION IN THE LOCAL GOVERNMENT ]]>
<![CDATA[Ahmad Taufiq Masbuhin]]>;
<![CDATA[M. Nizarul Alim]]>;
<![CDATA[Tarjo Tarjo]]>
<![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 ]]>
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DOI: 10.21532/apfjournal.v3i2.91
<![CDATA[This study viewsthe Deliberation of Development Planningof Local Government Work Plan(Musrenbang-RKPD) process inlocal government in terms of local wisdom. This research explores the values contained in the motto “Hurub Hambangun Praja” finds out the extent to whichthe local wisdom value of “Hurub Hambangun Praja” is implemented in the Musrenbang RKPD process. The method used is qualitative with ethnography approach. In the motto “Hurub Hambangun Praja” containsthe values of willing to sacrifice, mutual cooperation, and unity in motion. Sources of data or research information are obtained from interviews, secondary data and observations with research sites in Blitar Regency. The results of this study show that the application of the values of willing to sacrifice, mutual cooperation, and unity in motionin the implementation of Musrenbang is still low.]]>
<![CDATA[RELIGIOSITY MODERATION ON THE EFFECT OF WHISTLEBLOWING INTENTION AND FRAUD TENDENCY ]]>
<![CDATA[Veni Nopeanti]]>;
<![CDATA[Tarjo Tarjo]]>;
<![CDATA[Bambang Haryadi]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 5, No 2: Volume 5, No. 2nd Edition (July-December 2020) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v5i2.169
<![CDATA[This study examined the effect of whistleblowing intention on fraud tendency and the role of religiosity as a moderating variable of the effect of whistleblowing intention on fraud tendency in higher education institutions. The sample in this research was finance staff at State Universities in East Java. The research data were obtained by distributing questionnaires directly to the respondents. The methods used for data analysis in this research were simple linear regression and Moderated Regression Analysis (MRA). The results show that whistleblowing intention has an effect on fraud tendency. Besides, religiosity is also proven to be a moderating variable of whistleblowing intention effect on fraud tendency in higher education institutions.]]>
<![CDATA[Cybercrime dan Cybersecurity pada Fintech: Sebuah Tinjauan Pustaka Sistematis ]]>
<![CDATA[Moh Riskiyadi]]>;
<![CDATA[Alexander Anggono]]>;
<![CDATA[Tarjo]]>
<![CDATA[ Jurnal Manajemen dan Organisasi Vol. 12 No. 3 (2021): Jurnal Manajemen dan Organisasi ]]>
Publisher : <![CDATA[IPB University ]]>
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DOI: 10.29244/jmo.v12i3.33528
<![CDATA[This study is intended to determine the cybercrime challenges faced by the fintech industry as well as anticipatory actions in the form of cybersecurity to overcome these challenges. This study employs a systematic literature review method from various articles discussing cybercrime and cybersecurity in fintech that were published in reputable online databases. The findings indicate that cybercrime problems in fintech consist of cybercrime regulations that are not strict, data and information theft, and intellectual property theft in which impacting on the reputation of fintech. Cybersecurity as an attempt to tackle cybercrime in fintech can be performed through proactive action, strengthening regulations, and establishing a reliable cybersecurity framework or procedure. The implications of this research are as an additional reference for academics, practitioners, regulators, and fintech actors related to the fast pace development of cybercrime and cybersecurity in fintech. The limitation of this study is that it only provides an overview and elaborate the results of prior studies instead of provide a further analysis of the relationship between the articles discussed. Recommendations for further research are to increase the scope of the articles studied or apply other literature review methods or conduct empirical research to confirm the results of this study.]]>
<![CDATA[THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AND EFFORTS TO PREVENT FRAUD IN BANKING COMPANIES ]]>
<![CDATA[Nur Endah]]>;
<![CDATA[Tarjo Tarjo]]>;
<![CDATA[Siti Musyarofah]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 1: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v10i1.10268
<![CDATA[To realize good corporate governance, the principles of transparency, accountability, responsibility, independence, and fairness must be implemented to the fullest. The purpose of this study is to determine how the implementation of Good Corporate Governance and efforts to prevent fraud in banking companies. The research method used is a qualitative method. The data sources are primary and secondary data. The data is collected by interview, observation, and documentation. Whereas the data analysis technique is done by data reduction, data presentation, and drawing conclusions. The results of the study show that the application of GCG at PT. BPR X can be said to be done according to the rules, but it is not yet optimal, it can be seen from several problems that exist in the company. The maximum implementation of GCG is expected to prevent fraud in banking companies.]]>
<![CDATA[Fraud Pengadaan Barang/Jasa ]]>
<![CDATA[Feni Fartiana Akbar]]>;
<![CDATA[- Tarjo]]>;
<![CDATA[Anita Carolina]]>
<![CDATA[ Conference In Business, Accounting, And Management (CBAM) Vol 1, No 4 (2012): Conference In Business, Accounting And Management (Cbam) 2012 ]]>
Publisher : <![CDATA[Conference In Business, Accounting, And Management (CBAM) ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui sejauh mana keefektifan penerapan sistem pengendalian internal (COSO) atas kasus fraud pengadaan barang/jasa (mobil dinas) tahun 2007 di Pemerintah Daerah Kabupaten Sumenep. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan wawancara bersama informan untuk memperoleh informasi mengenai kronologi dan sistem pengendalian internal pada saat pengadaan barang/jasa tahun 2007 berlangsung. Hasil wawancara dengan informan menunjukkan bahwa kesalahan tidak terletak sepenuhnya pada semua tersangka. Menurut informan sistem pengendalian internal di pemerintah daerah kabupaten Sumenep dengan menggunakan pendekatan COSO sudah berjalan dengan baik dan selayaknya. Tetapi peneliti berpendapat bahwa karena masih terdapat salah saji atau salah material itu ditimbulkan oleh moral seseorang individu itu sendiri untuk berbuat curang dan seakan sistem yang berjalan salah, hal ini membuktikan lemahnya sistem pengendalian internal khususnya lingkungan pengendalian dan monitoring.Kata Kunci: Committee of Sponsoring Organizations of the Treadway Commision (COSO)]]>
<![CDATA[REORENTASI AUDIT INTERNAL UNTUK MELAWAN KORUPSI PENGADAAN ]]>
<![CDATA[Achmad Fawaid Asad]]>;
<![CDATA[Tarjo Tarjo]]>;
<![CDATA[Siti Musyarofah]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 10, No 3 (2019): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2019.10.3.34
<![CDATA[Abstrak: Reorientasi Audit Internal untuk Melawan Korupsi Pengadaan. Tujuan penelitian ini adalah untuk menemukan reorientasi peran audit internal dalam melawan korupsi pengadaan. Penelitian ini menggunakan metode configurative-ideographic case study pada informan yang berasal dari Auditor Pengawas Internal Pemerintah (APIP). Penelitian ini menemukan bahwa informan sering jatuh pada sikap penilaian profesional yang tidak objektif pada kegiatan pengadaan yang di dalamnya terdapat political corruption. Peneliti mengusulkan struktur pengawasan internal pemerintah daerah dengan pendekatan three lines for defense. Konsep ini mendedikasikan artikulasi yang jelas terhadap peran audit internal di lingkungan pemerintah daerah dalam memberikan support assurance. Abstract: Internal Audit Reorientation Against Procurement Corruption. The purpose of this study is to find a reorientation of the role of internal audit in the fight against procurement corruption. This study uses configurative-ideographic case study method on informants from the government's internal auditor. This study finds that informants often fall into the attitude of professional judgment that is not objective in procurement activities, in which there is political corruption. The researcher proposes the internal supervision structure of the regional government using the three lines for the defense approach. This concept dedicates a clear articulation of internal audit’s roles within the local government environment in providing support assurance.]]>
<![CDATA[MENELISIK LIKA-LIKU MODUS MANIPULASI KREDIT DALAM PERBANKAN ]]>
<![CDATA[Anang Suwitoyo]]>;
<![CDATA[Tarjo Tarjo]]>;
<![CDATA[Alexander Anggono]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2021.12.2.26
<![CDATA[Abstrak - Menelisik Lika-Liku Modus Manipulasi Kredit dalam PerbankanTujuan Utama - Penelitian ini berupaya menelaah modus kecurangan pemberian kredit perbankan melalui efektivitas peran audit internal.Metode – Penelitian ini menggunakan studi kasus sebagai metode untuk mendeskripsikan pola-pola kecurangan kredit. Sejumlah pihak yang terlibat dalam operasional perbankan menjadi informan pada penelitian ini.Temuan Utama - Modus kecurangan seperti kredit fiktif, pelunasan kredit yang tidak dilunaskan, dan mark-up pemberian kredit menjadi temuan auditor. Pelaku memanfaatkan kesempatan memanipulasi dokumen kredit debitur. Selain itu, pelaku juga mark up plafon pemberian kredit dan pembayaran cicilan kredit yang tidak dilunaskan.Implikasi Teori dan Kebijakan – Audit internal perlu dilakukan untuk meminimalisit modus kecurangan. Selain itu, rotasi karyawan sangat diperlukan sesuai rekomendasi auditor internal.Kebaruan Penelitian – Investigasi atas modus manipulasi kredit menjadi kebaruan dalam penelitian ini, khususnya dalam bidang kecurangan akuntansi. Abstract - Examining the Twists and Turns of Credit Manipulation Mode in BankingMain Purpose - This study seeks to examine the fraudulent lending model in banking through the effectiveness of the role of internal audit.Method – This study uses a case study as a method to describe patterns of credit fraud. Some parties involved in banking operations became informants in this study.Main Findings - Fraud modes such as fictitious credit, unpaid credit repayments, and credit mark-ups were found by the auditors. Perpetrators take advantage of the opportunity to manipulate debtor credit documents. In addition, the perpetrators also mark up the credit limit and payment of unpaid credit installments.Theory and Practical Implications – Internal audits need to be carried out to minimize fraud modes. In addition, employee rotation is essential according to the recommendations of the internal auditors.Novelty – Investigation of credit manipulation mode is a novelty in this study, particularly in the field of accounting fraud.]]>
<![CDATA[Fraud Prevention Mechanism: Enhancing From Religiosity, Whistleblowing Protection, and Whistleblowing Intention ]]>
<![CDATA[- Prasetyono]]>;
<![CDATA[- Tarjo]]>;
<![CDATA[Elita Aprilianty]]>;
<![CDATA[Ach Fawaid As'ad]]>;
<![CDATA[Indra Prayitno]]>;
<![CDATA[Erfan Muhammad]]>;
<![CDATA[Emi Rahmawati]]>
<![CDATA[ InFestasi Vol 17, No 1 (2021): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v17i1.9626
<![CDATA[This study aims to determine fraud prevention from the perspective of religiosity, whistleblower protection, and Whistleblowing Intention. This research was conducted on PT Asuransi Prudential Life employees with a sampling technique of census (saturated sample) totalling 37 people. Data collection in this study was carried out by distributing questionnaires to respondents and testing the research hypothesis using multiple linear regression analysis. The results of the study show that religiosity and whistleblowing protection does not affect fraud prevention. The results of this study indicate that the religious values of employees are not internalized in attitudes and behaviour to prevent fraud, namely by working well and professionally and reporting fraudulent acts in the company. In addition, the findings of this research also indicate that the protection for whistleblowers in the company does not encourage (attract) employees to prevent fraud by reporting fraud because of the negative impact it will receive. The results also show that whistleblowing intention has a significant and positive effect on fraud prevention, indicating that employees have the intention and desire to report fraudulent actions to prevent fraud that can harm the company.]]>
