Asia Pacific Fraud Journal
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.
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<![CDATA[THE FOSTERING OF CORRUPTION INMATES IN SUKAMISKIN CLASS I CORRECTIONAL FACILITY ]]>
<![CDATA[Kusmiyanti Kusmiyanti]]>
<![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.v3i2.83
<![CDATA[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.]]>
<![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[THE PHENOMENON OF LEADERSHIP IN CONGLOMERATE SUBSIDIARIES IN CREATING ANTI-FRAUD CULTURE ]]>
<![CDATA[Mustika Prabaningrum Kusumawati]]>;
<![CDATA[Ari Nur Rahman]]>;
<![CDATA[Panzi Aulia Rahman]]>
<![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.v3i2.74
<![CDATA[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.]]>
<![CDATA[THE OPTIMIZATION OFPUJI-PUJIAN TRADITION BEFORE PRAYING IN CONGREGATION IN MOSQUES AND MUSHALLA AS A MEDIUM OF DA’WAH AND PREVENTION OF CORRUPTION ]]>
<![CDATA[Aris Fauzin]]>
<![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.v3i2.88
<![CDATA[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.]]>
<![CDATA[CRIME PREVENTION- HOW TO AVOID SUBSCRIPTION TRAPS ]]>
<![CDATA[Vesa Hietanen]]>
<![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.v3i2.79
<![CDATA[In Europe, 3.5 million consumers are estimated to have been affected by subscription traps over the past three years. This is more frequently the case now than ever before due to digital evolution which offers more opportunities to communicate and gather information from consumers. Subscription traps are offers on cheap products that lead to costly subscriptions for those who accept them. Usually, the consumer needs to pay with a debit or credit card to claim the offer. Although each free trial should be examined on a case-by-case basis, some practices are considered illegal upfront. Subscription traps include practices that are breaches of EU law or include grey zone practices that push the boundaries of what is legal or are currently untested by EU law.This case study focuses on two research questions: 1) what circumstances creates subscription traps? and 2) how do we fight against them? A survey was conducted to professionals who had experience in subscription traps and cybercrime. The respondents (n=73) consisted of lawyers, prosecutors, police officers, risk specialists, payment card specialists, credit managers and product specialists from 14 countries. Furthermore, two individuals who did not participate in the survey were interviewed.Research findings explain why the phenomenon of subscription traps has exploded exponentially in Europe. Furthermore, the study suggests that in the prevention of such traps the police should have better tools and methods for pre-trial investigations and charges should be made to criminals for customer manipulation and misrepresentation. Support, awareness, and education should be focused on the individuals whose digitalization skills are not on a par with the majority.This case study concludes that legislative changes should be made. Legislation should include clear penalties based on legal practices through which the activities of the responsible parties behind these subscription traps can be shut down. The authorities and the private sector should consider forms of cooperation in order to enhance the prevention of such crime. Additionally, it was found out that for a large number of authorities and financial representatives, the kind of crimeto which subscription traps belong remained unclear.]]>
<![CDATA[LOCAL WISDOM-BASED ACCOUNTABILITY AS AN EFFORT TO PREVENT CORRUPTION OF ZAKAT FUNDS IN INDONESIA: A Case Study at BAZNAS Kebumen Regency, Central Java Province ]]>
<![CDATA[Novendi Arkham Mubtadi]]>;
<![CDATA[Dewi Susilowati]]>
<![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.v3i2.84
<![CDATA[The purpose of this study is to measure and analyse the accountability of zakat institutions in Indonesia which is based on local wisdom values. This study is conducted with qualitative approach by using BAZNAS Kebumen Regency as the research sample. The result shows that for the past 4 years, there have been fluctuations in zakat disbursement program at BAZNAS Kebumen. In addition, this study also examines how the zakat institution has improved in terms of disbursement activities. The result of this research is expected to be useful for future discussions on the potential ways to prevent corruption of zakat funds in Indonesia. Thus, the outcomes of the discussions would be useful guide for policymakers in improving the zakat institution’s disbursement system.]]>
<![CDATA[DOES LEADERSHIP REALLY MATTER IN COMBATING FRAUD? INDONESIAN’S MILLENNIALS PERSPECTIVES ]]>
<![CDATA[Indra Soeharto Nugroho]]>
<![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.v3i2.75
<![CDATA[This research aims to synthesize Indonesian’s millennials opinion and perspective on the impact of leadership and their preference on leadership type in anti fraud context. Despite common opinion emphasizing the important role of leadership on anti fraud and anti corruption campaigns, this research intends to focus on examining the insights of millennials. This research targeted millennials as one of the largest age-group in the current workforce.This research proposes three research questions; first, to Indonesian’s millennials, does leadership really matter in anti fraud and anti corruption campaigns? Second, what leadership characteristic is the most important according to the millennials? And third, what is millennial’s leadership-style preference?Using questionnaires, the research collects 231 responses from respondents in 5 cities in Indonesia. The research found that millennial agrees that leadership has strong impact in combating fraud and corruption. The research shows that millennials put trustworthiness as the most important characteristic for a leader. Finally, it also reveals that millennials prefer leader that applies coaching leadership-style.Understanding millennials’ opinion on this topic will provide valuable insight while formulating specific leadership approach for leaders to engage their team member in achieving the objectives, in particular on anti fraud and anti corruption campaigns. The result of this research proposes that specific leadership-style shall be taken to effectively engage millennials team-members in conducting a successful anti fraud campaigns and combating fraud and corruption in the workplace.]]>
<![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[FRAUD PATTERNS ON NGO FUNDS ACCOUNTABILITY REPORTS ]]>
<![CDATA[Subaida Subaida]]>;
<![CDATA[Siti Musyarofah]]>;
<![CDATA[Prasetyono Prasetyono]]>
<![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.v3i2.89
<![CDATA[The purpose of this study is to identify and analyze the fraud patterns on NGO funds accountability reports. The methodological approach used in this study is case study by conducting interview, observation and document review. The findings of this study show that the fraud patterns on the accountability report includes 1) documentation of fictitious activities, 2) fictitious term of reference, 3) fictitious narration, 4) fictitious attendance list, 5) fictitious receipts, 6) lack of controlling, and 7) auditor is not independent.]]>
<![CDATA[BUILDING ANTI-CORRUPTION CHARACTERS THROUGH JAVANESE CULTURE IN SERAT TRIPAMA ]]>
<![CDATA[Bambang Hadi Purnomo]]>
<![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.v3i2.80
<![CDATA[Eradication of corruption has become one of the main agendas of the Indonesian Government after reform. Various efforts have been made by power holders, such as the executive, legislative, and judiciary,to prevent and eradicate criminal acts of corruption. Those efforts, however, have not been entirely effective. Based on KPK’s Annual Report 2016 and Statistics Bulletin of Anti Money Laundering and Financing of Terrorism for the period May 2017, the number of corruption cases is getting increased. Cultural approaches can become important alternative in the prevention and eradication of corruption. One ofthem is through Javanese culture in Serat Tripama. Some important lessons that can be taken from the cultural values are (1) sabarang polah kang nora jujur, yen kabunjur sayekti kojur tan becik (all dishonest actions will lead to badness), (2) rationalization to justify an act although he himself actually knows that it is wrong and leads to destruction, (3) Ing wurine yen at durung tuwayuh, Angurta aja ngabdi. Becik ngidunga karuhan aja age-age ngabdi (if you are not sincere, you had better do nothing and no devotion.)]]>
