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Asia Pacific Fraud Journal

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Published by Association of Certified Fraud Examiners Indonesia Chapter

ISSN : 25028731 EISSN : 2502695X DOI : -

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

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.

Arjuna Subject : -

Articles 208 Documents

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DISCOURSE: CRIMINAL LIABILITY FOR THE FAILURE OF NATIONAL / REGIONAL DEVELOPMENT PLANNING Taufik Hidayat
Asia Pacific Fraud Journal Vol 1, No 1 (2016): Volume 1, No.1st Edition (January-June 2016)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

National / Regional Development Planning (PPN/D) is a derivation of political promises of the head of state / region, hence the National and Regional Development Planning tends to be momentary interests of the head of state / region and / or elitists around him. The National and Regional Development Planning which is put into the program and made as a project can be colored by the elements of corruption, collusion and nepotism and that the program / project is likely to be executed at random. The liability for acts of corruption, collusion, and nepotism that leads to the failure of the National / Regional Development Planning is still noticeably blurry and so light, and limited only when the accountability report of the implementation of the National and Regional Development Planning is declared “rejected”, then the head of state / region concerned would be requested to fix it and / or he could no longer run. On the other hand, the National / Regional Development Planning must have used a large number of resources, so it is interesting to see more deeply, such as the possibility of criminal sanctions which can be imposed as a “deterrent” of a bad faith of the whole process National / Regional Development Planning. Based on those mentioned above, this paper will discuss the possibility to request criminal liability for the failure of the National / Regional Development Planning. The research method used is qualitative descriptive, using secondary data, a literature search. Since the head of state/region is the responsibility center of the government administration, the head of state / region must be responsible for the implementation of National / Regional Development Planning. The rejection of the accountability report presented by the head of state / region is a measure of the failure of the National/Regional Development Planning. Since the National / Regional Development Planning is a derivation of the political promises of the head of state / region at the time of the election campaign, the criminal offenses of fraud could be made as the basis of criminal liability for the failure of the National / Regional Development.

DOES LEADERSHIP REALLY MATTER IN COMBATING FRAUD? INDONESIAN’S MILLENNIALS PERSPECTIVES Indra Soeharto Nugroho
Asia Pacific Fraud Journal Vol 3, No 2 (2018): Volume 3, No.2nd Edition (July-December 2018)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

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.

THE PHENOMENON OF MUSRENBANG IN TERMS OF LOCAL WISDOM: AN EFFORT TO PREVENT CORRUPTION IN THE LOCAL GOVERNMENT Ahmad Taufiq Masbuhin; M. Nizarul Alim; Tarjo Tarjo
Asia Pacific Fraud Journal Vol 3, No 2 (2018): Volume 3, No.2nd Edition (July-December 2018)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

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.

EARNINGS FRAUD AND FINANCIAL STABILITY Ahmad Abbas
Asia Pacific Fraud Journal Vol 2, No 1 (2017): Volume 2, No.1st Edition (January-June 2017)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Earnings can be the goal for firms which desire to commit financial fraud. This study is propounded to show fraudulent earnings reporting and its relationship with the company’s financial stability. The samples used in this study are manufacturing firms listed on the Indonesian Stock Exchange during the period of 2010-2013. The data consisting of financial statements are processed using descriptive statistics, and the hypotheses are tested using logistic regression. The results of this study reveal that 22 financial statements are indicated earnings fraud. Of all the financial statements, 68 percent suffers from financial distress. This study shows that the firms with the improved financial stability tend to restrain themselves from committing earnings fraud. This study also finds that the firms which experience financial distress have a greater incentive to commit the fraud.

FLEXIBILITY OF BUDGET ACCOUNTABILITY USING FLOW MODIFICATION IN THE DESIGN OF VILLAGE FINANCIAL ACCOUNTING Dasmi Husin
Asia Pacific Fraud Journal Vol 1, No 1 (2016): Volume 1, No.1st Edition (January-June 2016)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

This study aims to find out the implementation of government regulations contained in Law No. 6 of 2014 on the village and the Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 113 of 2014 on guidelines for the management of village finances. The research was conducted in 10 villages in Lhokseumawe Municipality and North Aceh Regency. Research method was conducted by comparing between the financial format provided by the government and the realization of financial accounting implementation in the villages. The research findings indicate that many village officials cannot record and report the use of village budget because of the complexity of the procedure and the limited understanding on the forms provided. To overcome these problems, it is necessary to be modifying the flowchart of financial accounting by way of revising little village book format. The aim is to make the village officials able to prepare the financial accountability properly. The flow modification in the design of village financial accounting should meet the principles of flexibility without abandoning the existing government accounting standards. The design includes village bankbooks, general book, direct expenditure book, and indirect expenditure book, Village Budget (APBDes) and Budget Realization Report (LRA). This design is believed to be able to provide a solution to the problem of financial management accountability in the village. These findings are an excellent lesson on the village financial management in Aceh Province, Indonesia.

RECONCEPTUALIZATION OF THE INDEMNIFICATION FOR STATE FINANCIAL LOSS BY CORRUPTORS ON THE BASIS OF PROPORTIONALITY, EFFECTIVENESS, EFFICIENCY, AND FUTURE REACH SUJANA DONANDI S
Asia Pacific Fraud Journal Vol 2, No 1 (2017): Volume 2, No.1st Edition (January-June 2017)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

ABSTRACTIn Indonesia, the concept of indemnification for state loss by corruptor has not met the elements of proportionality, effectiveness, efficiency, and future reach. Therefore, re-conceptualization of indemnification for state loss by corruptor is necessary to confront the cunning corruptor in hiding the proceeds of corruption. The re-conceptualization can be constructed by determining remedy sanction for every legal subject sentenced guilty to corruption. The remedy sanction should not only consider the amount of money corrupted, but also the time value of the money, the budget spent to handle the case, and the potential profits obtained when the money is used well as it should be. By this sanction, the amount of money determined as remedy sanction would be proportional and would not only cover as maximum as property acquired for the result of corruption as regulated by the current regulation. In addition, by this sanction, a civil lawsuit for the properties considered as the result of corruption that could spend much money and time would be no longer necessary. Someone convicted on corruption suppose to be automatically considered did default to his promise to the state. The default could be based on his failure in acting according to his official duty or based on an agreement in business relation between the legal subject and state. Should the corruptor couldn’t pay the remedy of state loss in full or partly, the remedy should not be replaced by prison sentence, but the remedy or the difference money should be reckoned as a debt to the state loss. Thus, the debt would be attached to the corruptor and would be a lifetime responsibility for the corruptor as long as he could not pay the debt to the state. The debt even would be continued by the heirs if the corruptor were pass away. Furthermore, this concept could reach the possibility that the wealth resulted of corruption would be used in the future because under these provisions, the future wealth gained by the corruptor could be executed as a part of the extinguishment of debt without considering whether the wealth were the result of corruption or not.

THE IMPOSITION OF GOGOLI PENALTY AS AN EFFORT TO ERADICATE CORRUPTION BASED ON LOCAL WISDOM (A STUDY OF THE REIGN OF BUTON SULTANATE) Muh Sutri Mansyah
Asia Pacific Fraud Journal Vol 3, No 1 (2018): Volume 3, No.1st Edition (January-June 2018)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Nowadays, Indonesia is undergoing a corruption problem unresolved. a variety of efforts to combat corruption a criminal offence has been committed, but not yet scrapped in law enforcement. as can be eradicated up to its roots, it is to be one of the barriers that were experienced by our law enforcement officers, the overthrow of criminal sanctions as deterrent effects do not cause against the corruptor, then should the overthrow criminal sanctions heavier again. As well as administering Gogoli penalty or death sentence applied in the Sultanate of Buton at the time of his reign, but in execution i.e. a rope twirled and drawn in a manner opposite direction until a dead, Surely the concept of the overthrow of the current criminal sanctions imposed during the reign of the Buton Sultanate. pose a deterrent effect and a structural officials have feelings of fear to commit irregularities such as corruption, then the author represents the hope that the punishment could be applied nationally Gogoli considering the criminal act corruption happens almost throughout the regions and regional officials who are often exposed to cases of criminal acts of corruption.

FRAUD PATTERNS ON NGO FUNDS ACCOUNTABILITY REPORTS Subaida Subaida; Siti Musyarofah; Prasetyono Prasetyono
Asia Pacific Fraud Journal Vol 3, No 2 (2018): Volume 3, No.2nd Edition (July-December 2018)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

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.

THE DETERMINANTS AFFECTING FRAUD TRENDS Seto Satriyo Bayu Aji
Asia Pacific Fraud Journal Vol 3, No 1 (2018): Volume 3, No.1st Edition (January-June 2018)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

This study aims to examine the determinants that influence the tendency of fraud in medium-sized companies in Yogyakarta. The variables used in this study are ethics, compensation conformity, leadership stlye, and fraud. The population in this study is medium-sized companies in Yogyakarta. Sampling is done by using purposive sampling method. The sample used is the staff of medium-sized companies in Yogyakarta. The research model uses SmartPLS 2.0 in proccesing data. The results of this study show that ethics has a negative effect on fraud; compensation conformity has a negative effect on fraud; and leadership style has a negative effect on fraud.

SYSTEMIC POLICY AS CRIMINAL POLITICS IN ERADICATING CORRUPTION IN INDONESIA WP. Djatmiko
Asia Pacific Fraud Journal Vol 1, No 2 (2016): Volume 1, No.2nd Edition (July-December 2016)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Criminal Policy is a rational organization of the control of crime by society, which can be carried out operationally through a penal or non-penal policy. Reality shows that there is a flaw in penal policy in preventing crime act of corruption in Indonesia. Various efforts have been done to eradicate corruption, starting from law enforcement, political will, legislative policy, establishment of special institutions/commissions, improvement and reformation on bureaucracy, law socialization in various circles, and establishment of international cooperation. Yet, all of those efforts have not yielded maximum results. In Indonesia, corruption is still raging. Therefore, the corruption prevention policy should rely on not only penal policy, but also non-penal policy (systemic policy). The corruption prevention policy using systemic approach is a strategic policy as it is more preventive in dealing with corruption. The main goal of systemic policy is to handle and reduce the causative factors of criminal act of corruption.

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Contact Name
Dr. Tarjo

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mulfaapfjurnal@gmail.com

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Journal Mail Official
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Editorial Address
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Location
Kota adm. jakarta pusat,

Dki jakarta

INDONESIA