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Asia Pacific Fraud Journal
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 178 Documents
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THE EFFECT OF MONOPOLY POWER AND INTEGRITY ON THE TENDENCY TO COMMIT FRAUD IN E-PROCUREMENT Hadi Avianto; Moh. Nizarul Alim; Tarjo Tarjo
Asia Pacific Fraud Journal Vol 4, No 1: Volume 4, No. 1st Edition (January-June 2019)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

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Abstract

The main objective of this study is to examine the influence of Monopoly Power and Integrity on fraud that occurs in the e-procurement process. This study involved parties directly related to the procurement of goods and services and the development of electronic procurement systems incorporated in the Procurement Service Unit (referred to in Indonesia as Unit Layanan Pengadaan / ULP) and the Electronic Procurement Services (or referred to Layanan Pengadaan Secara Elektronik / LPSE). This study used a quantitative approach and primary data in the form of questionnaire as measurement instrument. The method of analysis was done using SmartPLS 3. Path analysis and bootstrapping technique were used to test the hypothesis. The results of this study show that power monopoly has a significant positive effect on fraud in e-procurement, while integrity has a significant negative effect on fraud in e-procurement.
INHERENT FRAUD RISK ASSESSMENT: ANALYSIS OF MAIN TASKS TO MINIMIZE FRAUD RISK (Case Study of an Industrial Supervisory in Indonesia) Yulia Nurlita; Edward Tanujaya
Asia Pacific Fraud Journal Vol 4, No 1: Volume 4, No. 1st Edition (January-June 2019)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

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Abstract

This research aims to analyze and provide views on inherent fraud riskof an Industrial Supervisory in Indonesia. The inherent fraud risk analysis will be examined using fraud risk assessment methods presented in COSO: 2016.Based on observations of the main tasks and work units of the organization, there are 18 fraud schemes identified.The results of this study indicate that the four highest fraud schemes are "Extortion to the 3rd party", "Conflict of interest in licensing", "Conflict of interests in external arrangements", and "Conflict of interest in Enforcement/inspection". As for related tasks, there are three things that must be considered: management of information systems, logistics, and industrial supervision.
LOCAL GOVERNMENT ABILITY AS PREDICTOR OF ANTI CORRUPTION Ronald Tehupuring
Asia Pacific Fraud Journal Vol 4, No 1: Volume 4, No. 1st Edition (January-June 2019)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

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Abstract

In recent years, corruption cases have increased significantly. The case of corruption does not only happen to the central government. However, corruption cases also occur in local governments. To reduce corruption, it takes the ability of local governments in managing local finances. That is, the more competent local government, it can reduce corruption. High- local governments ability use their expertise and skills for resource efficiency in generating local revenue in order to improve the welfare of the people. The purpose of this study examine and analyze the local governments ability as anti corruption predictors. The sampling method uses the aimed sample that is, the local government involved in corruption cases and published by the Attorney General of the Republic of Indonesia in 2016. The analysis uses linear regression test with ordinary least square approach (OLS). The results show that local government ability has a negative and significant effect on corruption.
INDONESIAN CIVIL SERVICE MANAGEMENT AND CORRUPTION Syarif Ali
Asia Pacific Fraud Journal Vol 4, No 1: Volume 4, No. 1st Edition (January-June 2019)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

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Abstract

Indonesian government has tried to reform every aspect of the country including civil service system. A legal background was established by the Law No. 5/2014. The aim of this law is to improve the competitiveness of the Indonesian bureaucracy, therefore personnel management – is critical. Effective Civil service management is considered as a key element to create good civil servant since the human element is involved in realizing good governance. This study seek to answer the research problem, – what areas are prone to open the door of corruption, collusion and nepotism.  For this purpose literature is conducted to analyze data from various sources. The research finding showed that some areas such as recruitment, placement, promotion and training are positively related to corruption, collusion and nepotism.
FRAUDULENT FINANCIAL REPORTING DETECTION USING BENEISH M-SCORE MODEL IN PUBLIC COMPANIES IN 2012-2016 fhiqi alfian; NiNyoman Triani
Asia Pacific Fraud Journal Vol 4, No 1: Volume 4, No. 1st Edition (January-June 2019)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

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Abstract

This study aims to examine the ability of the Beneish M-Score model to detect fraudulent financial reporting. The Data research sample consisted of 55 manipulator companies that were sanctioned and fined by the Financial Services Authority due to violating POJK number X.K.1; X.K.4; IX.E.1; IX.E.2 and VIII.G.7 during 2012-2016 and 55 non-manipulator companies as comparison companies. The results showed that 28 of the 55 manipulator companies were correctly classified as fraud firms by 50.91%, while for the category of non-manipulator companies, there were as many as 60% or 33 of the 55 companies correctly classified as non-fraud firms.The results also identified three M-Score variables that were often manipulated by manipulator and non-manipulator companies namely Sales and General and Administrative Expenses Index (SGAI), Depreciation Index (DEPI) and Asset Quality Index (AQI), but two other variables namely Days Sales in Receivables Index (DSRI) and Sales Growth Index (SGI) are considered unable to detect fraudulent financial reporting. In addition, based on the results of the logistic regression test, the eight Beneish M-Score variables have no effect on the detection of fraudulent financial reporting. The Beneish M-Score model is an easy and cheap way to detect possible fraudulent financial reporting, this can be applied by investors before determining their investment decisions.
Effective Corporate Governance to Prevent Fraud in Public Sector in Indonesia Ivan Gunawan
Asia Pacific Fraud Journal Vol 4, No 1: Volume 4, No. 1st Edition (January-June 2019)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

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Abstract

Fraud in public sector is still widespread in Indonesia. Good corporate governance and internal control can prevent fraud. This paper examine corporate governance in Indonesia. Corporate governance and prevention of fraud can affect the economy of a country. Proper law enforcement is needed to reduce fraud and corruption. Ethical culture and governmental structure is a factors to be considered to create a better institutional environment. Governmental internal control is need to be improved in order to prevent fraud. Internal Auditor can be more effective in preventing fraud than external auditor. The ACFE’s 2008 survey provides empirical evidence to this effect as the survey found that over 19% of the respondents’ fraud cases were initially detected by internal audits versus about 9% that were discovered by external audits.
THE PROBLEM WITH STATE FINANCE PLANNING AND BUDGETING IN HIGHER EDUCATION Ahmad Fakhrurraji; Prasetyono Prasetyono; Siti Musyarofah
Asia Pacific Fraud Journal Vol 4, No 1: Volume 4, No. 1st Edition (January-June 2019)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

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Abstract

This study aims to examine the management of state finances at the planning and budgeting stages. The mandate of the amendment of the 1945 Constitution which allocates a budget for education of 20% of the State Budget (APBN) is a challenge and constraint in managing the budget at an educational institution, especially higher education. The purpose of this study is to determine the problematic planning and budgeting of state finances. The object of this study is the leadership and the budget. This research is conducted in the institution “Ronggosukowati”, one of the government institutions in the sector of higher education in Indonesia. This research is a qualitative research with case study approach. The research is conducted using observation method by interviewing the informants. The results show that there is a problem that occurs at the planning and budgeting process in the institution “Ronggosukowati”. The solution strategy step is to address the problem.
THE PATTERN OF CORRUPTION AN ERADICATION STRATEGY IN INDONESIA AS A DEMOCRATIC COUNTRY Jiwa Muhamad Satria Nusantara
Asia Pacific Fraud Journal Vol 4, No 1: Volume 4, No. 1st Edition (January-June 2019)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

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Abstract

High rates of corruption in Indonesia be the one to proof that corruption is a comprehensive type of crime. Related to that, the pattern of corruption eradication must be comprehensive, simultaneous, holistic and integrated. In its development, the pattern of eradicating corruption in Indonesia needs to be done by "Systemic Thinking". So that existing patterns of corruption can be overcome, eradicated, and prevented from reaching the root. Eradicating corruption in Indonesia today still views corruption as partial and not patterned. Thus, the handling only focuses on the corruption case itself rather than the existing pattern of corruption. In principle, if we look at the pattern of corruption, society and bureaucratic factors is not one of the most fundamental aspects, it will begin with a political party factor that produces cadres of government leaders such as the president, governor, mayor, and legislator. This paper tries to illustrate how the democratic system correlates with patterns of corruption, what are the elements of weakness in the current democratic system in Indonesia which are the causes of corruption and how to solve it. There are four strategies that must be carried out to eradicate corruption in Indonesia, namely rearranging political parties, ethics and anti-corruption education for political party cadres, carrying out mandate of Article 15 of Law Number 2 of 1999 Concerning Political Parties related to financial reporting, and improving the audit cost of campaign costs.
Weak, Permissive and Error-Tolerant Supervision: Starting From Correction Habits to Acquit et de Charge Trap As an Entrance to Capital Market Scandal Shalahuddin Haikal
Asia Pacific Fraud Journal Vol 4, No 1: Volume 4, No. 1st Edition (January-June 2019)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

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Abstract

Indonesian financial sector supervision, including the Capital Market is done by the Otoritas Jasa Keuangan/OJK (Financial Services Authority). Capital market is a market driven by the coming of new information. The punctuality and accuration of information are the key for an efficient capital market. The OJK structure and internal process makes us understand why OJK is weak, slow, permissive and error-tolerant to erroneousness. This condition is exploited by issuers/listed companies, including, banking sector companies, ignoring the carefulness rules in delivering the disclosure obligation. It explicitly comes up from most of the correction and revision toward disclosures they have made or even not doing the disclosure obligation. Worse, the audited anual financial which have accepted and legalized by General Meeting of Shareholders and therefore receive acquit et de charge, is rectified for restatement reason. It seems that the OJK failed to understand and stutter against forms of non-compliance and old crime in the new structure, in the form of omission, for investors this failure was a form of impartiality to them. OJK should act as an investor’s advocate, not an issuer carer. In addition to the silo structure, there is an incompatibility of the investigation function with the provisions regarding the investigation in accordance with the Criminal Procedure Code and other deficiency.
PREVENTION OF CRIMINAL ACTS OF MONEY LAUNDERING IN BANKS Dwi Desi Yayi Tarina; Dinda Dinanti; Muthia Sakti
Asia Pacific Fraud Journal Vol 4, No 1: Volume 4, No. 1st Edition (January-June 2019)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

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Abstract

National development carried out so far has been an ongoing development effort in order to create a just and prosperous society based on Pancasila and the 1945 Constitution. To achieve this goal, the implementation of development, including in the economic and financial fields. Economic activities that occur in society are essentially a series of extraordinary legal actions of various types, varieties, qualities and variations that are carried out between individuals, between companies, between countries and between groups in various volumes with high frequency at any time in various places. The role is good in terms of collecting funds from the community and channeling available funds to finance existing economic activities. Many forms of crime are committed within the scope of a country, whether committed by individuals or corporations. This form of crime produces considerable wealth, such as corruption, smuggling of goods or labor, embezzlement, narcotics, gambling, tax crimes, and so forth. In order not to reveal who is the perpetrator, the assets obtained from the above crimes are hidden from the origin by entering the assets into the financial system, especially in the banking system. This form is called money laundering. In this writing, the author wants to formulate a problem statement that will be discussed, namely concerning the role of banks in preventing money laundering. In this section the methods of conducting research is normative juridical. The role of banking institutions to prevent and detect the flow of dirty money that tries to enter the financial system.

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