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[HUMANITY IN THE ENFORCEMENT OF ANTI-CORRUPTION LAWS ]]>
<![CDATA[Tomy Michael]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 5, No 2: Volume 5, No. 2nd Edition (July-December 2020) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v5i2.162
<![CDATA[The justice of the law in the context of the law always subjected to refraction meaning. The justice of law can’t be interpreted as specific but can be shown through deeds. The justice of the law which is considered better by most people not necessarily also have the same feeling with the justice of the law. There are various dimensions to distinguish it. In the context of the state, the leader is the main pedestal of enforcing the law on the laws and regulations in there. When the leader of a country is it where it as full support to the state institutions that overcome the problems of corruption, namely the Corruption Eradication Commission and the whole thing can run optimally. Advice taken, namely by forming laws and regulations based on humanity with other humans, namely the variation of the judgment. The judgment referred to is social work, exile to the island of the smallest, lethal injection and impoverishment through from the first of assets appropriately. Thus, humanity in enforcing anti-corruption laws can be run better by paying attention to the humanity of the injured party.]]>
<![CDATA[WHISTLEBLOWING FOR FRAUD: PERSPECTIVE OF LEADERSHIP TYPES AND ACCOUNTABILITY PRESSURE ]]>
<![CDATA[Aulia Damar Sustika]]>;
<![CDATA[Intiyas Utami]]>;
<![CDATA[Aprina Nugrahesthy Sulistya Hapsari]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 5, No 2: Volume 5, No. 2nd Edition (July-December 2020) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v5i2.153
<![CDATA[The increasing number of frauds has become a serious threat to stakeholders. The best method for preventing fraud is to disclose fraud in an organization. This study aims to examine the potential for whistleblowing actions undertaken by employees under transformational and transactional leadership styles. The method used in this study is a 2x2 experiment between research subjects involving 96 undergraduate students of a state university in Central Java. The results of this study prove that the subjects have greater whistleblowing intentions when they are under transformational leadership than transactional leadership, the subjects have greater whistleblowing intentions when they are under high accountability pressure than low accountability pressure, and the interaction between transformational leadership and high accountability pressure has a significant influence on whistleblowing intentions.]]>
<![CDATA[DETECTION OF FRAUD INDICATIONS IN FINANCIAL STATEMENTS USING FINANCIAL SHENANIGANS ]]>
<![CDATA[Eklamsia Sakti]]>;
<![CDATA[Tarjo Tarjo]]>;
<![CDATA[Prasetyono Prasetyono]]>;
<![CDATA[Moh. Riskiyadi]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 5, No 2: Volume 5, No. 2nd Edition (July-December 2020) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v5i2.170
<![CDATA[This study aims to empirically test the detection of indications of financial statement fraud based on financial shenanigans. Financial shenanigans are proxied by the growth in days' sales outstanding, cash flow from operating divided by net income, and accounts receivable divided by sales. Indication of financial statement fraud is proxied by the F-Score model. This research was conducted at oil and gas companies in Indonesia and Malaysia. Hypothesis testing used multiple linear regression analysis. The test was carried out in three steps, namely testing on Indonesia and Malaysia, Indonesia, and Malaysia. The results of this study found evidence that the growth of the days' sales outstanding is significant to the indication of financial statement fraud in Malaysia. Another result is that the growth in a collection period, cash flow from operating divided by net income, and accounts receivable divided by sales is not significant if tested separately for Indonesia and Malaysia and Indonesia.]]>
<![CDATA[INDONESIAN NATIONAL POLICE'S ANTI-CORRUPTION FUNCTION AND ECONOMIC DEVELOPMENT ]]>
<![CDATA[Nugroho Ari Setyawan]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 5, No 2: Volume 5, No. 2nd Edition (July-December 2020) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v5i2.158
<![CDATA[Economic development relation with corruption and anti-corruption have been a long discussion. The research shall try to know about the works of anti-corruption function of the INP and its contribution to economic developpment. This research explores the works of the Directorate for Corruption Crime and how the works is connected to national economic development. Anti-corruption works of the INP are contributing to economic development through several ways. Firstly, the directorate does its main job in investigating corruption cases. Corruption case investigation has additional task on how on finding assets of prepetators as retribution of state loss caused by corruption. Secondly, the directorate is mandated as police unit which is advanced as free from corruption area sample within police force. Thirdly, the directorate is assigned as the part of INP integrity enforcer of the INP to investigate corrupt police officers. Number four, anti-corruption directorate is appointed to assist the Chief of INP in any of anti-corruption issue that need INP contribution on it, especially on prevention matter. However, the works,are not well supported by addequate infrastructures. By this understanding, actors who are involving on giving technical assistance for strengthening law enforcement agencies, hopefully, will contributte better toward contries' anti-corruption measures through the improvement of their anti-corruption functions.]]>
<![CDATA[ANALYSIS OF RITA WIDYASARI’S GRATIFICATION CASE IN THE STUDY OF ORGANIZATIONAL SOCIOLOGY AND POLITICAL SOCIOLOGY ]]>
<![CDATA[Frendly Albertus]]>;
<![CDATA[Muh. Harianto Ahamung]]>;
<![CDATA[Pahmi Hidayat]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 5, No 2: Volume 5, No. 2nd Edition (July-December 2020) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v5i2.163
<![CDATA[Kutai Kartanegara Regency is one of regencies in East Kalimantan, Indonesia. The capital city is located in Tenggarong Sub-district. Kutai Kartanegara Regency has an area of 27,263.10 km², with sea area of approximately 4,097 km², which is divided into 18 sub-districts and 225 villages with a population of 626,286 (2010 census). Geographically, Kutai Kartanegara Regency is located between 115° 26'28" East Longitude - 117 ° 36'43" East Longitude and 1° 28'21" North Latitude - 1° 08'06" South Latitude.]]>
<![CDATA[CASHLESS GOVERNMENT: A CORRUPTION PREVENTION STRATEGY IN GOVERNMENT AGENCIES ]]>
<![CDATA[Paramita Nur Kurniati]]>;
<![CDATA[Bernardus Yuliarto Nugroho]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 5, No 2: Volume 5, No. 2nd Edition (July-December 2020) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v5i2.154
<![CDATA[The phenomenon of corruption cases continues to increase from year to year, both from the number of cases that occur and the amount of state financial losses incurred. The criminal acts of corruption committed are also increasingly systematic and massive in all aspects of society's lives. To respond to this phenomenon, the Government, in this case the Ministry of Finance, issued a "breakthrough" in the system of government expenditure transactions, by issuing cashless government system with modern payment instruments. The cashless payment system is expected to close the potential gaps of corruption arising from conventional payment systems using physical money. Transactions carried out with non-cash payment systems can be traced in full and in detail, starting from who the user is, when and where the transaction is conducted, what is the purpose of using the transaction, and what is the nominal value. The use of cashless payment instruments is also expected to be able to fulfill the principles of (1) flexibility, (2) safety in transactions and fraud avoidance, (3) effectiveness, and (4) accountability while paying attention to the precautionary principles in the use of state budget. The cashless government system is expected to be a solution to the acceleration of government performance and public services within the framework of presenting clean, transparent and accountable governance. In the end, improving the working system of government organizations is expected to be able to encourage economic growth and provide benefits for improving the welfare of the community.]]>
<![CDATA[THE EFFECT OF FEE AND MOTIVATION ON CORRUPTION ERADICATION USING KPK PERFORMANCE AS THE INTERVENING VARIABLE ]]>
<![CDATA[Eko Gumaya Sari]]>;
<![CDATA[Dede Rahmat]]>;
<![CDATA[Sofyan Widjaya]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 5, No 2: Volume 5, No. 2nd Edition (July-December 2020) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v5i2.159
<![CDATA[This research aims to find out the effect of fee and motivation on the eradication of corruption. Rewarding or giving fees has been set in Government Regulation Number 43 of 2018 concerning procedures for involving community participation and awarding in the prevention and eradication of criminal acts of corruption. Based on the Government Regulation No. 43 of 2018, those who provide information to law enforcers regarding allegations of corruption will get awards in the form of charter and premiums, or also called fees/rewards, ranging up to a maximum of IDR 200 million. In addition, certain motivation will also influence community to play a role in eradicating corruption.This research uses qualitative data or primary data obtained through questionnaires distributed to the public, economic observers, and practitioners. Data testing is done using Data Path analysis with Smart PLS. The number of valid and reliable sample data to be analyzed is as many as 40 samples. The results of this research show that fees/rewards have a positive and significant effect on corruption eradication. Motivation has a negative and not significant effect on corruption eradication. The variable of fees/rewards has a positive effect on corruption eradication mediated by the KPK performance. Motivation has a negative effect on corruption eradication mediated by the KPK performance. In this digital era,with super-sophisticated technology, the millennia generation has a very critical mindset in assessing the performance of the KPK. The Corruption Eradication Commission (Indonesia: Komisi Pemberantsan Korupsi/KPK), however, can provide confidence to the public that the community participation will make it easy for the KPK to carry out its work.]]>
<![CDATA[THE USE OF ONLINE SYSTEMS IN ACADEMIC ADMINISTRATION ACTIVITIES TO PREVENT FRAUD IN UNIVERSITIES ]]>
<![CDATA[M. Arif Nugraha]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 5, No 2: Volume 5, No. 2nd Edition (July-December 2020) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v5i2.164
<![CDATA[Today most universities have used online system in their academic administration activities, such as in the preparation of study plan, the payment of tuition, and others. There are several reasons for switching the system from manual to online, one of which is to prevent fraud. This study aims to find out whether the use of online system in academic administration activities at higher education has run properly and effectively. This study employed descriptive approach by using an online questionnaire method with the aim to see the responses of several students regarding the use of online systems in academic administration activities at higher education. Questionnaires were distributed using an online system through the Google Form application, where the respondents were sent a link that refers to the Google Form page containing some questions that would be answered by the respondents. And the results can be in the form of a graph from the Google Form. With the form, it can be obtained description of the online system and the respondents’ knowledge regarding fraud in the college environment.]]>
<![CDATA[THE EFFECT OF AUDITOR’S COMPETENCE AND INDEPENDENCE ON INFORMATION SYSTEM AUDIT QUALITY ]]>
<![CDATA[Santy Setiawan]]>;
<![CDATA[Yenni Carolina]]>;
<![CDATA[Aura Kristiani]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 5, No 2: Volume 5, No. 2nd Edition (July-December 2020) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v5i2.155
<![CDATA[Users of financial statements always rely on the results of audits conducted by competent andindependent auditors because the audits are carried out through quality processes and efforts. Competent and independent auditors are needed to obtain quality audit results. Because most modern information systems use information technology, the information technology audits become an important component in all external and internal audits. This study aims to examine the effect of auditor’s competence and auditor’s independence on the information systems audit quality. The research sample used in this study is external auditors working in public accounting firms in West Java. The statistical test instrument used is a multiple regression test. The results show that the auditor's competence has an effect on information systems audit quality, while the auditor’s independence has no effect on information systems audit quality.]]>
<![CDATA[THE RELATION OF CORRUPTION POTENTIAL PERCEPTION WITH BUSINESS INTEGRATION, PUBLIC INTEGRATION, AND LOCAL INTEGRATION SYSTEM (FROM CORRUPTION PERCEPTION SURVEY ANALYSIS) ]]>
<![CDATA[Posma Sariguna Johnson Kennedy]]>;
<![CDATA[Santi Lina]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 5, No 2: Volume 5, No. 2nd Edition (July-December 2020) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v5i2.160
<![CDATA[Potential of corruption is a condition that allows corruption criminal to occur. This paper aims to see whether perceptions of potential corruption have a relationship with business integrity, public integrity, and local integrity systems. The research method used is analysis by looking at the relationship between variables using Rank Spearman test. The results indicate that perceptions of potential corruption have relationship with local integration systems, local integration systems have relationship with the perceptions of business integrity, and the perceptions of business integrity have relationship with public integrity. Thus there are findings that, the eradication of corruption can not be initiated from public integrity, but must be initiated by the improvement of a clean system.]]>
