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
208 Documents
<![CDATA[USING VIABLE SYSTEM MODEL TO ANALYSE INDONESIA’S ANTI-CORRUPTION STRATEGY ]]>
<![CDATA[Nugroho Ari Setyawan]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 3, No 1 (2018): Volume 3, No.1st Edition (January-June 2018) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v3i1.54
<![CDATA[Indonesia’s fighting against corruption has a serious problem in relation to how to make all the institutions working together under a strong model. This paper uses the Viable System Model as a framework model for Indonesia’s anti-corruption measures. The model is used by author to understand the Indonesian anti-corruption parties’ measures in a single model, understanding the problems inherited to the agencies and giving solutions for them to improve anti-corruption measures for the effectiveness of the achievement of better Corruption Perception Index for Indonesia.]]>
<![CDATA[THE ROLE OF MASS MEDIA IN ERADICATING CORRUPTION ]]>
<![CDATA[YOHANES BERCHEMANS EBANG]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 1, No 2 (2016): Volume 1, No.2nd Edition (July-December 2016) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfj.001.16.01.02.16
<![CDATA[So far, Indonesia has never been able to escape from the entanglement of corruption. This fact requires all elements of the nation to participate actively in combating this social scourge. Given that Indonesia is a democratic state, where the people are the holder of supreme power, the people have an important role in uncovering and combating the problem of corruption. One of the role and participation of the public is through the media. The reason is because the mass media can reach all levels of society. The mass media is a strategic tool that is able to sniff out and dismantle the rotten practices that start emerging or still veiled. The fact proves that in various places in Indonesia and abroad, corruption is always associated with the mass media.]]>
<![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[THE EFFECTIVENESS OF BLIND CODES AND SECURITY FEATURES FOR THE BLIND AND THE PREVENTION OF FRAUD ON THE INDONESIAN RUPIAH ]]>
<![CDATA[Tri Hartono]]>;
<![CDATA[Fitra Roman Cahaya]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 2, No 2 (2017): Volume 2, No.2nd Edition (July - December 2017) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfj.001.17.02.02.04
<![CDATA[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.]]>
<![CDATA[THE IMPORTANCE OF COMPANY OWNERSHIP AND BUSINESS TRANSACTION DATA INTEGRATION IN SUPPORTING THE EFFORTS TO PREVENT AND ERADICATE CORRUPTION IN INDONESIA ]]>
<![CDATA[Budi Saiful Haris]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 1, No 1 (2016): Volume 1, No.1st Edition (January-June 2016) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfj.001.16.01.01.06
<![CDATA[Corruption is commonly committed by leaving no official trace. In disclosing big corruption cases, investigators are often challenged by defendant who always seeks to make an alibi on the charges of the investigators such as by creating fake or underlying business. The application of the principle of shifting burden of proof by the defendant could actually be detrimental to the prosecution process if the public prosecutor fail to prove to the contrary on the argument or evidence submitted by the defendant who is trying to deny the charge of public prosecutor. Such condition may occur due to the possibility that the defendant could convey some evidence of business transactions and sources of information that might not be successfully acquired by the public prosecutor, law enforcers and other relevant government agencies prior to the prosecution process. In this case, there is a big possibility that the perpetrators have manipulated financial transaction information assisted by the gatekeepers. The following entries parse the root of the problem for the matter and provide recommendations for the integration of business transparency approach to prevent and eradicate corruption by making breakthroughs that could prevent from the usage of fake financial transaction information as the evidence that could obscure the crime of corruption.]]>
<![CDATA[THE EFFECT OF ANTI FRAUD STRATEGY ON FRAUD PREVENTION IN BANKING INDUSTRY ]]>
<![CDATA[Nurul Alfian]]>;
<![CDATA[Tarjo Tarjo]]>;
<![CDATA[Bambang Haryadi]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 2, No 1 (2017): Volume 2, No.1st Edition (January-June 2017) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfj.001.17.02.01.05
<![CDATA[ABSTRACTThe purpose of this study is to examine the effect of anti fraud strategy on fraud preventionin in banking industry. The data are collected through questionnaires distributed to front liners, marketing, and back office. The sampling technique used is proportionale sampling method with 80 respondents. The research data are analysed using quantitative method, particularly explanatory research approach. In this regard, the researchers use Structural Equation Model (SEM) and Partial Least Square (PLS) with Warrpls 5.0 program. The findings of this study show that prevention pillar, detection pillar and investigation pillar have an effect on fraud prevention in banking industry.]]>
<![CDATA[THE ROLE OF THE VILLAGE COMMUNITY AS A FORM OF LOCAL WISDOM IN REALIZING ANTI-CORRUPTION CULTURE: A STRATEGY TO ERADICATE CORRUPTION IN THE VILLAGE ]]>
<![CDATA[Agus Surono]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 3, No 1 (2018): Volume 3, No.1st Edition (January-June 2018) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v3i1.68
<![CDATA[No. 6 of 2014 on the Village has given a new hope for Indonesia, because the village is expected to increase the country’s economy through the management of natural resources on a village scale, including in the use of village funds for the welfare of the community. In the provisions of the Village Law, the village has the following authorities: authority based on the right of origin, local authority on village scale, authority in accordance with the duties of the government such as provincial government or district/city government, and other authorities assigned by the Government, Province. In addition to these opportunities, enactment of the Village Law also gives the village the rights to manage its funding resources in the form of village funds that can be used by villagers to support various village activities according to the potential in each village. However, in the implementation of the management of the village funds, there will always be irregularities done by village heads, village officials or local government officials who have authority in disbursing the village funds. Even sometimes there are corrupt practices in the use of the village funds. Paragraph 12 of the explanation of Law No. 31 of 1999 mentions that community can participate in the prevention and eradication of corruption and the members of the community who have participated are given legal protection and appreciation. One step in preventing corruption is done by growing anti-corruption culture through strengthening the role of rural community in improving anti-corruption culture in the village. The role of the village community is very important, as a form of local wisdom, to prevent corruption in the village.]]>
<![CDATA[CORRUPTION AND NICCOLO MACHIAVELLI ]]>
<![CDATA[Tomy Michael]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 1, No 2 (2016): Volume 1, No.2nd Edition (July-December 2016) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfj.001.16.01.02.21
<![CDATA[The increasing corruption in Indonesia occurs because of the indecision of the leader. This is contrary to the 1945 Constitution of the republic of Indonesia that the position of the president is the chief executive. This has repercussions on the position where the president to act without pressure in combating corruption. The leader can apply the Niccolo Machiavelli’s idea that is to take the ideas of the people and focus on those ideas, and then restore those ideas to the people so that they apply them, and to make corrections in case of errors. Such is the basic method of leadership. In conclusion, Niccolo Machiavelli’s ideais appropriate to be applied in combating corruption because in the Law Bo. 20 of 2001 has created a justice for the perpetrators of corruption when declared as the accused of corruption. The main concern is to take advantage with the position of president as the chief executive, in which the president may also be subject to the decisive law. This firm attitude will have an impact on law enforcement to implement legislation fairly. The suggestions that can be put forward in combating corruption is understanding the doctrine of jurisprudence, from countries, that are considered poor should be a critical review in the development of legal science in Indonesia, extending the meaning of gratification by incorporating sexual elements, and applying social sanctions.]]>
<![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[THE PREVENTION OF CORRUPTION RISK THROUGH THE IMPROVEMENT OF OPEN SELECTION SYSTEM FOR TOP LEADERSHIP POSITION IN LOCAL GOVERNMENT ]]>
<![CDATA[Abdul Aziz]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 2, No 2 (2017): Volume 2, No.2nd Edition (July - December 2017) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfj.001.17.02.02.09
<![CDATA[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.]]>
