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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 208 Documents

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THE FOSTERING OF CORRUPTION INMATES IN SUKAMISKIN CLASS I CORRECTIONAL FACILITY Kusmiyanti Kusmiyanti
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 observe the implementation of the fostering of corruption inmates in Sukamiskin Correctional Facility. This research uses a qualitative approach. The results of this research show that the implementation of fostering in Sukamiskin Class I Correctional Facility has not been in accordance with the concept of Correctional. The fostering of the corruption inmates is focused on the personality only. The strengthening of religious values is conducted by ustadz, pastor, and other religious leaders. The development of independence has not in line with the concept of correctional. Therefore, in addition to having expertise, correctional officers must also have a high sense of devotion. Correctional officers must uphold the concept of correctional firmly based on the principles of Pancasila and continue to view inmates as God’s creatures, as individuals and as members of society.

GOOD SCHOOL GOVERNANCE IMPLEMENTATION THROUGH THE ESTABLISHMENT OF INTERNAL CONTROL UNIT Maulana Rizky; Sri Setiti; Monry Fraick Nicky
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

This article describes the phenomenon of fraud occurring due to weak internal control system. Based on a study conducted by the Association of Certified Fraud Examiners (ACFE), one of the major causes of fraud is lack of internal control, or 29%, and override of existing internal control, or 20%. (ACFE, 2016). The phenomenon of fraud is still verycommon in Indonesia. Poor organizational governance is also part of the major causes of fraud. Corruption in Indonesia has spread to all sectors, including the education sector. There are many cases of corruption occurring in schools involving principals, treasurers, and teachers. The world of education in Indonesia is severely tarnished by the involvement of teachers in several cases of fraud. If this continues, the world of education will no longer be a role model. Improved organizational governance is necessary for early detection of fraud. This is intended to save Indonesia, especially education sector. The establishment of Internal Control Unit in schools is crucial because the Internal Control Unit serves not only as the implementation of good school governance but also as a tool to prevent fraud at schools.

ROADMAP TO ELIMINATE CORRUPTION THROUGH DEVELOPMENT OF INTEGRATED HUMAN Elizabeth Tiur Manurung
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

Nowadays Indonesia has been overwhelmed by corruption. We all know the impact of corruption is very distressing since it restrains/arrests the economic development, the income is not distributed fairly. In other words, unemployment more and more increases and so does the poverty as well. The focus of this study is to look for some factors to eradicate corruptions, and based on the result of interview and literature study, which used the analytical descriptive method, the conclusion of those factors are come up to the Road map model which is consist of 4 factors, such as: (1) it is necessary to build People with Integrity that will do all their activities with honesty. In this study, people with integrity will produced through morale education; (2) Managing Clear and Integrity business; (3) Building Anti Corruptions Culture; and (4) Legal aspect with clear regulations.

THE MYSTERY OF BUDGET ABSORPTION AT SKPD “BIRU DAUN” Akhmad Jauhari; Tarjo Tarjo; Bambang Haryadi
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 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.

THE IMPLEMENTATION OF CASHLESS ZONE AS A STRATEGY TO PREVENT CORRUPTION IN INDONESIA Fatria Khairo
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

There are many ways to solve the problem of corruption in Indonesia. Therefore, this paper aims to analyze the corruption prevention strategy by implementing Cashless Zone culture as one of the alternatives to prevent corruption in Indonesia, in addition to enforcing control functions over budget planning and its execution, establishing honesty, and building leadership role-model.

FACTORS INFLUENCING EMPLOYEES TO COMMIT FRAUD IN WORKPLACE EMPIRICAL STUDY IN INDONESIAN HOSPITALS Aditya Pandu Wicaksono; Dekar Urumsah
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

Fraud is a part of unethical behavior, which occurs around the world. It occurs because of some factors. This study aims to analyze the factors influencing fraud intention. This research use survey method by distribute questionnaire to respondent with convenience sampling to collect data. The questionnaires fill completely by 154 non-medical employees in some hospitals in Yogyakarta, Indonesia. Smart PLS 2.0 is used to analyze the statistics. The result of the study indicates that organizational commitment and morality leadership have positive effect against fraud intention. Meanwhile, love of money, morality leadership, work environment, religious faith, and organizational culture has negative effect against fraud intention. This research provides the influence of financial and non-financial factors to fraud intention and results can be guideline to protect organization from unethical act.

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

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.

DISCLOSING THE TRIGGERS OF FRAUD IN THE MANAGEMENT OF COMMUNITY GROUP GRANT FUNDS (Case Study at Manut Agency of Hilir Province) Ahmad Syaifullah; Tarjo Tarjo; Siti Musyarofah
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 purpose of this study is to find out the trigger of fraud in the management of grant funds. This study uses qualitative method with configurative-ideographic case study approach aimed at analyzing the trigger of fraud in the management of community group grant funds more deeply. Data were obtained through interviews with informants consisting of Manut agency, as the manager of society group grant funds, and some grant recipients as well as other parties involved in the management of the grant funds. The result of this study indicates that the trigger of fraud in the management of grant funds is the dominance of access to grant funds by certain parties and the implementation of grant fund management which is not in accordance with the rules that have been set.

EXPERTISE, INDEPENDENCE AND PROFESSIONAL SKILLS OF INTERNAL AUDITORS IN PREVENTING FRAUD ON E-COMMERCE TRANSACTIONS (A CASE STUDY AT PT KERETA API INDONESIA) Arsy Eza Febie Romadhina
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

Nowadays, the development of information technology has given significant impact on various activities. Easy facilities provided by information technology enable the society, especially costumers, to make transactions at their workplace or home. Such demands make producers and companies feel the need to apply e-commerce their business. This research aims to give information about the expertise, independence, and professional skill of the internal auditors in preventing fraud on e-commerce transactions. This research applies Miles and Huberman model with three activities in the data analysis, such as: data reduction, data model, and conclusion withdrawal. This research uses qualitative research with a case study at PT KeretaApi Indonesia (Persero). The result obtained from this research shows that the audit process of e-commerce at PT KeretaApi Indonesia (Persero) is entirely conducted by the Internal Auditors in IT Unit, because IT Unit has its own Team of Auditors outside the SPI Unit (Internal Auditor Unit) of PT KeretaApi Indonesia (Persero).

THE OPTIMIZATION OFPUJI-PUJIAN TRADITION BEFORE PRAYING IN CONGREGATION IN MOSQUES AND MUSHALLA AS A MEDIUM OF DA’WAH AND PREVENTION OF CORRUPTION Aris Fauzin
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 tradition of puji-pujian (praise) before praying in congregation conducted by the Muslim community in Indonesia is a unique tradition that is not carried out by Muslim communities abroad. This tradition has been going on since the Walisongo era until now. In its development, the tradition has undergone many changes. Lately, this puji-pujian (praise) tradition that was recited in many regional language poems has been replaced by modern sholawat. In fact, the praise tradition was initially a medium of da’wah to invite, to advise, and to teach religious values to the public. This means that its function becomes reduced. Associated with the existence of a large enemy, called corruption, which has damaged the order of life of the nation and state, the author tries to analyze the possibility to optimize the praise tradition before praying in congregation as a medium of da’wah and prevention of corruption. In this study, the author uses direct observation method to the practice of the implementation of the Muslim praise traditions in the areas of Cilacap, Central Java, and Sukabumi-Cianjur, West Java.

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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