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.
Articles
19 Documents
Search results for
, issue
"Vol 3, No 2 (2018): Volume 3, No.2nd Edition (July-December 2018)"
:
19 Documents
clear
<![CDATA[INTERNALIZATION OF THE VALUES OF MENTAL REVOLUTION IN FORENSIC ACCOUNTING AND INVESTIGATIVE AUDIT LEARNING MODELS ]]>
<![CDATA[Nur Sayidah]]>
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (339.447 KB)
|
DOI: 10.21532/apfjournal.v3i2.85
<![CDATA[This article aims to explain the concept of internalizing the values of mental revolution in forensic accounting and investigative audit learning models. The cultivation of mental revolution-based values as proclaimed by the government can be implemented in various methods. The world of education, as the backbone in preparing character-based generation, must be able contribute to the achievement of Indonesia people who have noble behaviors, such as willing to serve, clean, orderly, independent, and unified, in accordance with the movement of mental revolution set forth in the Presidential Instruction of the Republic of Indonesia number 12 of 2016 on the National Movement for Mental Revolution. The methods used in this study are value internalization method and value clarification technique (VCT) method. The learning step of value clarification technique (VCT) includes seven stages which are divided into three levels: freedom to choose, respect, and action.]]>
<![CDATA[PARENTAL PARTICIPATION IN PROVIDING ANTI-CORRUPTION EDUCATION TO CHILDREN AS AN EFFORT TO PREVENT CORRUPTION IN THE CITY OF KUPANG ]]>
<![CDATA[Friandry Windisany Thoomaszen]]>;
<![CDATA[Sance Mariana Tameon]]>
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (360.793 KB)
|
DOI: 10.21532/apfjournal.v3i2.76
<![CDATA[Corruption is a very complex problem experienced by the Indonesian people. Compared to other provinces, Nusa Tenggara Timur (NTT) Province was the second most corrupt province in Indonesia. Therefore, this study focuses on cases of corruption that occur in Kupang, the capital of NTT province. There are many factors that support the spread of corruption cases in NTT. One of the factors highlighted in this study is the lack of understanding of the community, especially the family, in providing anti-corruption value, which is integrated with Protestant values, to children. The general purpose of this study was to find out the extent of parental participation in providing anti-corruption education to late childhood, as an effort to prevent corruption cases in Kupang. This study used a quantitative approach with descriptive survey research methods. Sampling was done using random sampling techniques. Data analysis was performed using descriptive statistics and cross-tabulation. Research subjects were 103 Protestant parents having children and living in Kupang City. The results show that parents’ understanding of corruption is 93.20%. This means that most parents have a correct and accurate understanding of corruption. However, the parents’ understanding of anti-corruption education is only 53.39%. 67.96% or 70 parents do not understand about nine (9) anti-corruption values, and only 32.03% or 30 parents understand them. Different levels of parents’ education lead to differences in parental activity in providing anti-corruption education, especially in the depth of value and the material.]]>
<![CDATA[THE INFLUENCE OF THE ASPECTS OF CULTURE, PERSONALITY, AND PUBLIC-PRIVATE RELATIONSHIP ON CORRUPTION IN INDONESIA ]]>
<![CDATA[Ari Nur Rahman]]>;
<![CDATA[Mustika Prabaningrum Kusumawati]]>
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (974.8 KB)
|
DOI: 10.21532/apfjournal.v3i2.92
<![CDATA[The history of corruption in Indonesia is marked by reforms in handling corruption cases. However, these reforms will not succeed if the culture that drives corruption is still maintained. A low level of trust can increase corruption, because it does not encourage good cooperation between the community and the government.Geographical and historical aspects correlate with the level of corruption. Therefore, certain former colonies also correlate with the level of corruption. Personality is a character owned by a person and is integrated in a unique unit, so that the person can modify and determine the adjustment. This can be seen from the high number of officials in developed countries who resigned after being suspected of being involved in corruption cases.Corruption reduces the performance of institutions in the democratic order, suppresses economic growth, exacerbates the income gap, and causes government instability. Therefore, aspects of culture, personality, and public-private relationship are directly proportional to the occurrence of corruption in Indonesia.]]>
<![CDATA[POTENTIAL FOR FRAUD IN THE MANAGEMENT OF JKN FUNDS AT COMMUNITY HEALTH CENTERS (Case study at Community Health Centers in “Hastinapura” District) ]]>
<![CDATA[Himmayatul W]]>;
<![CDATA[Mohammad Nizarul Alim]]>;
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (360.559 KB)
|
DOI: 10.21532/apfjournal.v3i2.81
<![CDATA[The purpose of this study is to assess the potential for fraud in the management of the National Health Insurance (Indonesian: Jaminan Kesehatan Nasional /JKN) funds at Community Health Center. The research is conducted using qualitative method with case study design in Hastinapura District. The methods of data collection used are documentation, unstructured interviews and observations, which are then analyzed based on interpretation recorded by researchers. The informants consisted of 2 treasurers of JKN Health Center, 1 member of JKN team of Health Department, and 1 medicine manager of Health Center. The results of this research show that the potential for fraud in JKN funds at Health Center includes: the utilization of capitation fund which is not in accordance with the provisions of legislation, the division of service is potential for moral hazard, the operational cost of the Health Centers is colored by the entrusted activities from health department, and the excessive medicine stocks in remote Health Centers. The additional cost occurs because the Health Center is running out of medicine stock so that the patient has to increase the cost for the purchase of the medicine. The potential for fraud in non-capitation funds is that participants have to pay for actual family planning services that actually can be claimed, due to the prolonged disbursement process.]]>
<![CDATA[VIOLATION REPORTING SYSTEM AS THE IMPLEMENTATION OF FRAUD CONTROL PLAN IN THE PUBLIC SECTOR (A Study at Dr. Moewardi Hospital) ]]>
<![CDATA[Mukhlis Erisnanto]]>;
<![CDATA[Halim Dedy Perdana]]>
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (366.882 KB)
|
DOI: 10.21532/apfjournal.v3i2.86
<![CDATA[The purpose of this research is to describe the implementation of violation reporting system at Dr. Moewardi Hospital. The implementation of violation reporting system will be evaluated based on the characters as stated by Zimbelman (2014): anonymity, independency, access, and follow-up. This research is a qualitative research referring to theoretical proposition. The data are collected by in depth interview with the manager of violation reporting system and the employees of Dr. Moewardi Hospital. The result shows that the violation reporting system at Dr. Moewardi Hospital has been implemented well and can help prevent fraud.]]>
<![CDATA[SELF-REPORT MECHANISM BY COMPANIES IN RELATION TO FRAUDULENT ACT OF BRIBERY: A CHANGE IN COMPANY’S LEADERSHIP CULTURE ]]>
<![CDATA[Carissa Tridina Arsyad Temenggung]]>;
<![CDATA[Edward Candy]]>;
<![CDATA[Febri Ariadi]]>;
<![CDATA[Joviana Henza]]>
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (413.125 KB)
|
DOI: 10.21532/apfjournal.v3i2.77
<![CDATA[The purpose of this study is to emphasize that the goal of Criminal Justice System in terms of fraud and other corrupt practices by company (such as bribery), one of the way is to avoid far-reaching consequences, including debarment of the company from the local government. Notwithstanding its immensity, corruption can cause damage to the reputation of the business and jeopardize its profitability. To prevent this from happening, this study will examine the possibility for companies to conduct a self-report mechanism in relation to fraudulent act of bribery, as a way to change company’s leadership culture. By conducting self-report mechanism (as have been implemented in U.S. through the FCPA and U.K. through the UK Bribery act), companies are expected to whistleblow its own wrongful acts to relevant authority, so that their employees are no longer committing fraud, knowing that the company will report them. While on the other hand, the company will gain benefit (such as monetary recoveries, leniency) in conditions that will be explained further in this paper.]]>
<![CDATA[JAVANESE PHILOSOPHY “MANUNGGAL ING KAULA ALIT” AS A MEANS TO ERADICATE CORRUPTION ]]>
<![CDATA[Beni Darmawan]]>
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (338.267 KB)
|
DOI: 10.21532/apfjournal.v3i2.82
<![CDATA[Corruption has a very severe impact on economic stability and state governance. Corruption means stealing the rights of community and is included as a crime that hurts many parties, especially lower or marginal communities. In Indonesia, corruption has been entrenched in society and carried out systemically. At present corruption has spread widely in all aspects of life. Corruption must be handled seriously and thoroughly, otherwise this can have a damaging impact on several aspects. One of the factors that drive the proliferation of acts of corruption is the weak control and lack of community involvement. The involvement of community is usually only in terms of reporting and complaints. Javanese philosophy ”manunggal ing kawulo alit” which means mingling with lower or marginal communities is expected to be one of the ideal solutions to prevent and eradicate corruption in Indonesia. There are many projects that can be developed to directly involve the younger generation and officials to mingle with lower communities. Living together with rural or marginal people will be able to change the nature and personal character of individuals so that they will feel guilty and have desire to change the lives of rural or marginal communities to be better.]]>
<![CDATA[EXPLORING THE CULTURAL VALUES OF “SAEMAUL UNDONG” AND “GOTONG ROYONG” AS THE DEVELOPMENT OF AN ANTI-CORRUPTION CULTURE: Socio-Economic Studies in East Asia and Southeast Asia ]]>
<![CDATA[Rostamaji Korniawan]]>
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (356.191 KB)
|
DOI: 10.21532/apfjournal.v3i2.87
<![CDATA[The traditions of Saemaul Undong and Gotong Royong are the cultures of South Korea and Indonesia which are considered providing added value to their local communities in restricting themselves from any corrupt behavior. Through discussions about the traditions of Saemaul Undong and Gotong Royong, this study aims to explore these two different cultures. This is intended to find the cultural values of local communities that have universal values. These values are then believed and used to deal with and prevent the corrupt behavior of the community. This study was conducted using qualitative method through comparative historical and literary approaches. From the literature review, it is found that pedagogy, cooperation, leadership, equality, and nationalism are values that support the community to have a noble attitude that is able to control someone to not commit corrupt actions. However, both South Korea and Indonesia must struggle to deal with the corrupt behavior that still occurs today.]]>
<![CDATA[LEADERSHIP AS AN “ENTRY POINT” FOR COMBATING CORRUPTION AND SHAPE ON ANTI FRAUD CULTURAL SYSTEMS (Case study in Singapore) ]]>
<![CDATA[Abdul Rasyid Sahar]]>;
<![CDATA[Roy Valiant Salomo]]>
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1190 KB)
|
DOI: 10.21532/apfjournal.v3i2.78
<![CDATA[Singapore is a country with the lowest corruption rate in Asia. In the last two decades, the amount of data and facts released by international agencies such as Transparency International and The Political and Economic Risk Consultancy show this its entirety. This paper tries to describe the determinant aspect in eradicating corruption; how the strategy of eradicating corruption; and also recognizes the steps and strategies of corruption eradication experience in Singapore that can be “lesson-learned” by other countries especially Indonesia. Based on existing precedents and postulates, it can be concluded that an entry point for eradicating corruption in Singapore stems from strong political support (strong leadership) of party elites, government and society, as well as increased official incentives and public institutional reconstruction efforts.]]>
