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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 11 Documents

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Search results for , issue "Vol 2, No 2 (2017): Volume 2, No.2nd Edition (July - December 2017)" : 11 Documents clear

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.

THE EFFECTIVENESS OF BLIND CODES AND SECURITY FEATURES FOR THE BLIND AND THE PREVENTION OF FRAUD ON THE INDONESIAN RUPIAH Tri Hartono; Fitra Roman Cahaya
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

ABSTRACTBlind codes and security features are very important for the people with visual impairment to recognize banknotes denomination. One of the problems commonly experienced by the blind Indonesian is how to detect the nominal value and the authenticity of the banknotes. It is suspected that blind codes and security features existing on the Indonesian banknotes are less effective to help the blind detect the banknotes. That is why it is very interesting to analyze the level of effectiveness of blind codes and security features on the Indonesian banknotes, especially for the people with visual impairment. The experimental result shows that security features and blind codes are less effective for the people with visual impairment. It is assumed that the ineffectiveness will increase when the banknotes are in an outdated or crumpled condition. The authors gave treatment to respondents by giving Indonesian banknotes, which had been provided with Braille letter. Based on the experiment using Braille letter, 96% of respondents were able to detect and enumerate the nominal value of the banknotes appropriately.This ineffectiveness is feared to have an impact on the increasing circulation of counterfeit money in the community. It would be even more frightening when people become a medium of spreading counterfeit money in the community just because of the ineffectiveness of the design of banknotes and the lack of education of the blind Indonesian.

THE PREVENTION OF CORRUPTION RISK THROUGH THE IMPROVEMENT OF OPEN SELECTION SYSTEM FOR TOP LEADERSHIP POSITION IN LOCAL GOVERNMENT Abdul Aziz
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

ABSTRACTThrough the Regulation of the Minister of State Apparatus Empowerment (Permenpan) no 13 of 2014, the government has changed and imposed a new system in the placement of the top leadership position by applying an open promotion system. However, this system is still considered providing space for the risk of corruption, especially in local governments. The main purpose of this study is to review the rules underlying the implementation of open promotion in local government and provide an idea for the improvement of this system. This study uses a qualitative approach in which the data collection is conducted through interviews, observations and documentation. The results of this study indicate that the procedures and mechanisms of the implementation of open promotion for the top leadership position in local governments still provide spaces for corruption, such as in the formation of selection committees, mechanisms in determining the selection results, and monitoring and evaluation mechanisms. In addition, it is necessary to integrate the implementation of promotion of the top leadership positions, both in central and in local governments. In conclusion, a number of inputs that can be put forward include the enhancement of the function of the State Civil Service Commission (better known in Indonesia as KASN) in monitoring the implementation of open promotion of top leadership position in local government. As a preventive measure, the implementation of open promotion can be developed through electronic systems.

THE APPLICATION OF PROFESSIONAL SKEPTICISM IN FRAUD DETECTION (A Case Study at BPKP Representative of Central Java Province) Sarina Gabryela Aprilyanti Butar Butar
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

The purpose of this research is to describe the application of professional skepticism on government internal auditors of the Financial and Development Supervisory Board (BPKP) Representative of Central Java Province in detecting fraud. The application of professional skepticism will be understood based on the characters of attitude, as stated by Hurtt (2010), consisting of questioning mind, suspension on judgment, search for knowledge, interpersonal understanding, self-confidence, and selfdetermination.This research is conducted using qualitative approach and refers to theoretical proposition. The data was collected by interviewing forensic auditors at each of functional position. The interviewees were determined by using purposive sampling method. They were forensic auditors who had ever been sued for audit report. The result shows that the forensic auditors of BPKP Representative of Central Java have already had proper comprehension about professional skepticism in fraud detection. The forensic auditors of BPKP Representative of Central Java have also applied professional skepticism in detecting fraud.

E-VILLAGE GOVERNMENT: FOR TRANSPARENT AND ACCOUNTABLE VILLAGE GOVERNANCE Novita Puspasari
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

ABSTRACTE-village government is a breakthrough that can be used by village to support the village governance’s transparency and accountability after the issuance of Village Law. Of the 301 villages in Banyumas, only 47 villages have village website on their own initiative. Of the 47 villages that have website, only 4 villages have informative, timely, relevant, and sufficien website which can be used as a medium for two-way communication between village government and the people. Village location that is close to the district capital and educational level of village people do not make the village more responsive in supporting the development of e-village government. Progressive and innovative village leaders are the main factors in implementing e-villagegovernment. Some villages have not implemented e-village government because they still have lack of human resources, lack of experience and lack of supervision.

REVITALIZING SOCIAL SANCTIONS OF CUSTOMARY LAW TO ERODE PERMISSIVISM TOWARD CORRUPT BEHAVIOR IN SOCIETY Firman Freaddy Busroh
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

ABSTRACTCorruption is still common in Indonesia. The existence of permissive culture in Indonesian society has caused corruption to continue to flourish and difficult to eradicate. Many cases of corruption have been brought to trial, but it is still unable reduce the level of corruption. Permissive culture (or also known as permissivism) is still often encountered in everyday life, such as granting bribes for administration, from office to religious affairs, such as marriage. The development of this permissive culture is due to the advancement of the times and the increasing lifestyle of hedonism in society which result in the community being consumptive. Unwittingly, the permissive culture has permitted corrupt behavior to occur. Corruption is an act that cannot be justified in any aspect. Corruption is detrimental to the State's finances which has an impact on the waiver of public interest. In addition, corruption also has a negative impact on various fields. So, corruption is an unforgivable act. Therefore, it is necessary to revitalize social sanction in combating the culture of corruption. Indonesia, as a legal laboratory, has various kinds of customary law. Customary law in Indonesia has traditional religious characteristics that use religious and cultural approaches. Some areas in Indonesia that still uphold the value of religion and customs can be used as a foundation to eradicate permissivism of corrupt behavior. In religion and custom there are social sanctions that can cause the feelings of shame for the perpetrators of corruption. Such social sanctions include exclusion, expulsion from a territory, or even the removal of a customary title. The revitalization of social sanctions could be part of a strategy for eradicating corruption in Indonesia.

MINIMIZING CORRUPTION BY OPTIMIZING THE PRIVILEGE OF ACEH (Constitutional Perspective) Cakra Arbas
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

ABSTRACTEradication of corruption is one way to accelerate national development aimed at realizing justice, prosperity, and order for the Indonesian people as a whole based on Pancasila and 1945 Constitution of the Republic of Indonesia. Aceh has been positioned as a special regional government unit, which is a crystallization of the values contained in the local wisdom of the Acehnese people, such as upholding the principle of divinity in all social activities, including in the scope of local government that always adhere to romantic customs.The Essence of the foundation for preventing corruption, especially in Aceh, has been attempted by establishing organic regulations, such as Qanun (from Acehnese language means legislation). Substantially, however, the organic regulations are sometimes not directly addressed to the term of corruption. Therefore, it is necessary to formulate regulation as an effort to accommodate the eradication of criminal acts of corruption. On the same occasion, the synergy of customary institutions as the lowest level of local government unit becomes a necessity, especially Imeum Mukim (from Acehnese language means head of customary government). Imeum Mukim can serve as a locomotive to prevent corruption by strengthening his integrity and competence.The research method used is normative legal research. The type of data used is secondary data, consisting of primary legal material (various forms of legislation), secondary legal materials (data collection of scientific work of scholars and the results of the research relating to the privilege of Aceh Province), and tertiary legal materials (materials providing information on primary legal materials and secondary legal materials, such as dictionaries and encyclopedias). Once the data are collected and considered to be complete enough, the next step is to manage and analyze the data. Data analysis is conducted using qualitative data analysis technique.

EARLY DETECTION IN BOOSTING WHISTLEBLOWING INTEREST (Case Study at Pratama Tax Office of South Sidoarjo) Dessy Dwi Fitra Nova; Tarjo Tarjo; Anita Carolina
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

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.

Are We Culturally Corrupt? Revisiting the Relationship between Cultural Dimensions And Corruption Perception Index Indra Soeharto; Nugroho Nugroho
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

ABSTRACTThis research aims to revisit the relationship between two cultural dimensions index (masculinity and power distance) and corruption – as indicated in the Corruption Perception Index (CPI). Two hypotheses were proposed: An increase in the masculinity index increases corruption and an increase in the power distance index increases corruption. Using the latest CPI data from 2012 to 2016 of 67 countries, this research found that the increase in masculinity does not significantly increase corruption. Meanwhile, it is noticed that the increase in power distance significantly increases corruption. Better understanding on such relationship will provide valuable input on how cultural approach is important to fine tune the design of corruption eradication strategy, particularly in Indonesia.At the end, proper strategy will contribute the improvement of Indonesia’s CPI, which will eventually improving Indonesia’s business environment for the investo

PUBLIC INFORMATION DISCLOSURE IN GOOD GOVERNANCE FOR THE PREVENTION OF CORRUPTION IN INDONESIA (Study: The Implementation of Public Information Disclosure in LIPI) Dewi Saraswati
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

ABSTRACTThe right to information is crucial because the more open the public scrutiny of the state administration, the more accountable the state administration is. Each public agency has the obligation to open public access to information relating to the Public Agency for the wider community, especially LIPI (Indonesian Institute of Sciences). Therefore, it is important to examine the implementation of the Public Information in LIPI in order to prevent acts of corruption. Based on the results of the research, it can be concluded that as the implementation of good governance, especially the embodiment of the principles of transparency in order to prevent acts of corruption, LIPI has conducted Public Information Disclosure. LIPI has provided Whistle-blowing System (WBS) as a means to facilitate information providers who want to report allegations of corruption in LIPI. For general information requests related to LIPI can be accessed via http://wbs.lipi.go.id/

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Contact Name
Dr. Tarjo

Contact Email
mulfaapfjurnal@gmail.com

Phone
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Journal Mail Official
mulfaapfjurnal@gmail.com

Editorial Address
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Location
Kota adm. jakarta pusat,

Dki jakarta

INDONESIA