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[Characteristics Affecting Anti-corruption Behavior in Indonesia ]]>
<![CDATA[Ahmad Kosasih]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v6i1.203
<![CDATA[The problem of corruption in Indonesia at this time is nothing new in the midst of Indonesian people. Low integrity and permissive culture of corruption are suspected to be the cause of the development of corrupt practices. The Indonesia Anti-Corruption Behavior Index (ACBI)) compiled by Statistics Indonesia (Indonesia: BadanPusatStatistik / BPS) is used to obtain a complete picture of the current situation and conditions of community anti-corruption behavior. This study aims to determine the characteristics that differentiate Anti-Corruption Behavior Index (ACBI)scores. The analytical method used is descriptive and non-parametric analysis to determine differences in ACBI seen from other dimensions and characteristics such as residential area, education level, and age group. In general, ACBI in Indonesia has continued to increase from 2012 and reached the highest moment in 2020, amounting to 3.91 in the category of very anti-corruption. The dimensions and characteristics of the area of residence and the level of education have significant differences in ACBI, while the age groups do not have differences in ACBI. Policies in an effort to improve anti-corruption behavior of the community need to pay attention to dimensions and characteristics that have significant differences so that the policies implemented can be right on target.]]>
<![CDATA[Uncover Potential Fraud and its Mitigation Efforts in the Assistant Corps ]]>
<![CDATA[Miranda Dewina Hutapea]]>;
<![CDATA[Aprina Nugrahesthy Sulistya Hapsari]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v6i1.194
<![CDATA[This study aims to describe the potential for fraud in the operational activities of the Assistant Corps and explore the motives underlying the potential for fraud. The Assistant Corps is an organization that coordinates assistant lecturers and serves to coordinate assistant activities. This research is a qualitative descriptive study. The data in this study are primary data obtained through in-depth interviews with Assistant Coordinators, Active Assistants, Alumni of Assistant Coordinators, and Assistance Class Students. The results show that the Assistant Corps has three potential frauds that can occur both in operational activities and in financial management, namely misappropriation of assets, fraudulent statements, and corruption. The anti-fraud strategy implemented in this organization is inadequate and has a high risk of threatening the organization if it is not managed properly.]]>
<![CDATA[Investigating Gender Preferences on The Choice of Motives and Modus of Corruption in Kementerian X: A Multinomial Logistic Regression Approach ]]>
<![CDATA[Febriana Kusuma Ristanti]]>;
<![CDATA[Reni Windari]]>;
<![CDATA[Aris Widodo]]>;
<![CDATA[Maolana Amin Iskandar]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v6i1.199
<![CDATA[This study aims to analyze gender preferences in the selection of motives and modus of corruption. This study also uses age, years of service, position level, and type of institution as control variables that might have correlation with the motives and modus of corruption. Using Multinomial Logistic Regression test, the results indicate that gender has no correlation with the types of motives, institution type has siginificant correlation with fraudster’s motives, while position level, age, and years of service have a partial correlation with the choice of motives. Another result stipulates that age, years of service, and institution type remarkably predispose the choice of modus, while gender and position level have no correlation. The results of this study could help the organization to design a fraud prevention and internal control system that fits organization’s needs. Also, it provides insight to Gender Mainstreaming Unit (PUG) as to how to optimize the role of female employees of the organization in preventing and detecting corruption. Finally, this study suggests that the existence of a robust control system at each level of the organization and the optimized role of internal compliance unit is imperative to the success of the organization’s efforts to prevent and combat corruption.]]>
<![CDATA[Kaizen Costing and Quality Academic Administration Services Case Study: Bureau of Academic Administration in Trilogy University 2019 ]]>
<![CDATA[Nurisa Anzani]]>;
<![CDATA[Muhammad Zamzami]]>;
<![CDATA[Aulia Nurazizah]]>;
<![CDATA[Lely Dahlia]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v6i1.151
<![CDATA[The purpose of this study is to explain the application of kaizen costing to the Academic Administration Bureau of the University of Trilogy. Kaizen costing is a concept that aims to reduce costs, strengthen brands, increase market share, increase information exchange within the company, increase profits, reduce capacity utilization, improve employee quality and productivity, and make gradual and continuous improvements to operational activities. Trilogy University Academic Administration Bureau was the object of research and involved employees of the Academic Administration Bureau and Trilogy University students from 2014 - 2019. This study used primary and secondary data. Primary data obtained through questionnaires and interviews, the preparation of the questionnaire considering the concept of 5S in kaizen costing namely Seiri, Seiton, Seiso, Seiketsu, Shitsuke. The results of this study indicate that based on respondents of the Trilogi University Academic Administration employee respondents suggest that only Seiketsu and Shitsuke affect quality of service of the Trilogy University Academic Administration Service. While the results based on student respondents indicate that Seiri, Seiton, Seiketsu, and Shitsuke affect the effectiveness and efficiency of the service of the Academic Administration Bureau of the University of Trilogy.]]>
<![CDATA[Enterprise Risk Management and Firm Value: The Role of Board Monitoring ]]>
<![CDATA[Muhammad Faisal]]>;
<![CDATA[Auliffi Ermian Challen]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v6i1.204
<![CDATA[This study aims to obtain empirical evidence related to the influence of Enterprise Risk Management on firm value and the role of monitoring by the Board of Directors and the Board of Commissioners in moderating the effect of ERM on firm value. The sample used is manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The test results show that ERM is proven to be able to suppress the uncertainty that arises from the company's activities and the conflicts that occur, which affect the formation of firm value. Furthermore, the excessive number of directors is proven to harm company performance because it is prone to conflicts of interest and the many parties who have the opportunity to become free riders in their responsibilities as directors. So, the board of directors who have an effective role is only carried out by a few people. On the other hand, there are many commissioners in a company that proves to be not very influential in moderating the influence of ERM on the company's value. This research is expected to contribute to the accounting literature in filling the existing gaps, especially regarding Enterprise Risk Management.]]>
<![CDATA[Supervision of Student Organization Funds: An Academic Reality ]]>
<![CDATA[Albertus Febri Christyawan]]>;
<![CDATA[Aprina Nugrahesthy Sulistya Hapsari]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v6i1.195
<![CDATA[This study aims to describe the supervision function of student organization fund management by the student executive and legislative bodies at Faculty X, University ABC. Data are obtained through in-depth interviews with several informants, such as the committee and functionaries of student organization. The results of this study show that the supervision function of student organization fund management has not been running optimally due to several factors. Those factors are found at each phases of student organization fund management. In planning phase, price standardization has not been updated for few periods, which is a constraint in determining the nominal budget. Furthermore, in implementation phase, the legislative institution is not directly involved in disbursing and spending student organization funds. Moreover, validity checking of expenditure evidences in the accountability phase is limited to seeing the completeness of the bills and receipts identities only, without making confirmation to the bills and receipts issuer.]]>
<![CDATA[Strengthening Anti-Bribery Governance through Integration of GCG with SNI ISO 37001: 2016 ABMS ]]>
<![CDATA[RR. Dwi Setyani Hanindita]]>;
<![CDATA[Linda Julaeha]]>;
<![CDATA[Yohanes Daniel Luke Soewito]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v6i1.200
<![CDATA[The government's desire to improve the quality of State-Owned Enterprises (SOEs) by implementing GCG is considered not yet optimal because there are still several cases of non-compliance by SOEs with high GCG scores. Therefore, a clear standard or method is needed so that the implementation of GCG in State-Owned Enterprises (SOEs)can be carried out more optimally. The purpose of this research is to find out whether SNI ISO 37001: 2016 Anti-Bribery Management System (ABMS) can be integrated with GCG in order to improve the quality of governance in State-Owned Enterprises. The discussion is carried out in two parts: first, a descriptive discussion related to GCG and ISO 37001: 2016 itself, and second, a discussion related to how to identify and integrate GCG with ISO 37001: 2016. This study uses descriptive qualitative analysis method, with literature study and analysis of related laws and regulations. The results show that ISO 37001: 2016 can be one of the guidelines or a foundation for SOEs to implement GCG in accordance with the Regulation of the State Minister for State-Owned Enterprises Number: PER-01 / MBU / 2011. It is recommended that SOEs start implementing GCG with reference to ISO 37001. : 2016. However, it should be understood that SNI ISO 37001: 2016 is not the only guideline or reference because there are several other things that must be fulfilled in GCG that are not listed in SNI ISO 37001: 2016.]]>
<![CDATA[Preventing Local Government Fraud Through Supervision of Local Development Planning (Case Study on Supervision by X Province to Y Regency) ]]>
<![CDATA[Jiwa Muhamad Satria Nusantara]]>;
<![CDATA[Irfan Ridwan Maksum]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v6i1.191
<![CDATA[Supervision from the Governor as the representative of the central government to the Regencies/cities below, becomes one of the factors in the consistency of development planning and budgeting, Sugiarto (2015). As a Regency with the highest growth rate in X Province, X Provinceshould pay attention to supervise local development planningin Y Regency to prevent Fraud. In fact, the role of the governor to supervise Y Regency still meet some obstacles. The analysis in this research is using the policy implementation model of Meter and Horn (1975), the supervision process by Griffin (2004) and the factors that influence the supervision of Tugiman (1996). Through a descriptive qualitative research approach, research analyses the implementation and the influencing factors of the implementation of the local development planning supervision policy of Y Regency by X Province. The results of the research show that policy implementation is not optimal and can be the starting point of fraud and corruption in local government. Some of the conditions that are not yet optimal in supervision include, dilemma in policy implementation, inaccurate determination of supervisory indicators, limitations in organizational structure, inappropriate monitoring budgeting mechanisms, and political bias between levels of government.Recommendations from this study include, government should to revise several regulations related to the role of the governor as the representative of the central government, revise indicators that related to local development planning supervision, work patterns that are not tied to organizational structures, preparation of SOPs and information systems that are used as tools for implementing supervision.]]>
<![CDATA[Guarding Village Funds as an Implementation of Anti-fraud Program to Prevent Corruption of Village Funds ]]>
<![CDATA[Risca Hanesty Maharani]]>;
<![CDATA[Iqbal Muhammad Syahid]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v6i1.198
<![CDATA[The village is one of the supporting elements in the government system. The government has allocated large amounts of village funds to improve infrastructure, economy, education and community welfare. The village head is the person who is responsible for community welfare and village development. However, unfortunately the village head has even become the perpetrator of fraud in the form of corruption. This shows that the village head, as the leader, does not have a high sense of integrity. The formulation of the problem in this study is how to guard village funds as the implementation of an anti-fraud program to prevent corruption of village funds. The research method used is qualitative research using secondary data. The results of this study show that guarding village funds as the implementation of an anti-fraud program to prevent corruption of village funds can be done by forming a special supervisory agency for village fund management, channeling village funds by one ministry, evaluating by several ministries related to village funds, optimizing the duties of law enforcement officers, and providing education to villagers about corruption.]]>
<![CDATA[ANALYSIS OF REGULATORY LAW REGARDING GOVERNANCE AND INTERNAL CONTROL SYSTEMS IN PUBLIC SERVICE AGENCY IN RELATION TO THE IMPLEMENTATION OF A FRAUD CONTROL SYSTEM ]]>
<![CDATA[Muhammad Anshori]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v6i1.201
<![CDATA[This study aims to analyze governance policies and internal control systems in Public Service Agency (hereinafter referred to in Indonesia as BadanLayananUmum / BLU) by looking at aspects of fraud control systems. The flexibility and authority granted to the BLU has given flexibility in financial management and service performance. However, the potential for fraud is very likely to occur in the operation of the BLU business. Therefore, the question in this study is whether the BLU governance policies have considered aspects of the fraud control system. After conducting research on governance policies and internal control systems, it was found that there were internal control pillars that had not been regulated in the BLU's governance and internal control policies.]]>
