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Asia Pacific Fraud Journal
ISSN : 25028731     EISSN : 2502695X     DOI : -
Core Subject : Economy, Social,
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 178 Documents
PARENTAL PARTICIPATION IN PROVIDING ANTI-CORRUPTION EDUCATION TO CHILDREN AS AN EFFORT TO PREVENT CORRUPTION IN THE CITY OF KUPANG Friandry Windisany Thoomaszen; Sance Mariana Tameon
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.793 KB) | DOI: 10.21532/apfjournal.v3i2.76

Abstract

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.
THE INFLUENCE OF THE ASPECTS OF CULTURE, PERSONALITY, AND PUBLIC-PRIVATE RELATIONSHIP ON CORRUPTION IN INDONESIA Ari Nur Rahman; Mustika Prabaningrum Kusumawati
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (974.8 KB) | DOI: 10.21532/apfjournal.v3i2.92

Abstract

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.
REVITALIZING SOCIAL SANCTIONS OF CUSTOMARY LAW TO ERODE PERMISSIVISM TOWARD CORRUPT BEHAVIOR IN SOCIETY Firman Freaddy Busroh
Asia Pacific Fraud Journal Vol 2, No 2 (2017): Volume 2, No.2nd Edition (July - December 2017)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.908 KB) | DOI: 10.21532/apfj.001.17.02.02.01

Abstract

ABSTRACTCorruption is still common in Indonesia. The existence of permissive culture in Indonesian society has caused corruption to continue to flourish and difficult to eradicate. Many cases of corruption have been brought to trial, but it is still unable reduce the level of corruption. Permissive culture (or also known as permissivism) is still often encountered in everyday life, such as granting bribes for administration, from office to religious affairs, such as marriage. The development of this permissive culture is due to the advancement of the times and the increasing lifestyle of hedonism in society which result in the community being consumptive. Unwittingly, the permissive culture has permitted corrupt behavior to occur. Corruption is an act that cannot be justified in any aspect. Corruption is detrimental to the State's finances which has an impact on the waiver of public interest. In addition, corruption also has a negative impact on various fields. So, corruption is an unforgivable act. Therefore, it is necessary to revitalize social sanction in combating the culture of corruption. Indonesia, as a legal laboratory, has various kinds of customary law. Customary law in Indonesia has traditional religious characteristics that use religious and cultural approaches. Some areas in Indonesia that still uphold the value of religion and customs can be used as a foundation to eradicate permissivism of corrupt behavior. In religion and custom there are social sanctions that can cause the feelings of shame for the perpetrators of corruption. Such social sanctions include exclusion, expulsion from a territory, or even the removal of a customary title. The revitalization of social sanctions could be part of a strategy for eradicating corruption in Indonesia.
IDENTIFY MAIN FACTORS THAT INFLUENCE CORRUPTION AND SUGGEST HOW TO ERADICATE THE CORRUPTION PROBLEM IN INDONESIA Subagio subagio
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.208 KB) | DOI: 10.21532/apfj.001.16.01.01.03

Abstract

Ccorruption is an extra ordinary crime which has complex problem. There are many causes of corruption; and ccorruption has negative impact to many sectors, which is causing huge losses to the state and society. During the last decade, since the Corruption Eradication Commission (CEC) of the Republic of Indonesia has been established, the eradication of corruption cases has been done massively. However, the amount of corruption cases which have been handled by law enforcement agencies tend to increase by year to year. This paper will identify what factors are causing corruption and provide the ideas how to eradicate the corruption in Indonesia. There are at least five factors that cause corruption in Indonesia. The first one is politic factor. Secondly, is ineffective of system. The third is incentive or financial pressure factor. The fourth is due to the weak of law enforcement. The last of corruption causes is lack of integrity. This paper also provides the problem solving of corruption which is a latent endemic problem in Indonesia based on law number 30 of 2002 and identify the main causes of corruption. By identifying the root causes of corruption, hopefully it can be expected for eradicating corruption effectively and efficiently.
THE ROLE OF INTERNAL AUDIT IN GOVERNANCE, RISK MANAGEMENT, AND CONTROLS FOR FRAUD PREVENTION AT PPATK Bambang Hadi Purnomo
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (749.255 KB) | DOI: 10.21532/apfj.001.17.02.01.02

Abstract

ABSTRACTLaw Number 8 of 2010 concerning the Prevention and Eradication of Money Laundering has mandated the Indonesian Financial Transaction Reports and Analysis Centre (INTRAC / PPATK) to be the focal point of every effort made to combat money laundering in Indonesia. As a focal point, PPATK receives financial transaction reports from reporting parties, which include Financial Service Providers and Goods and Services Providers, where the data provided are considered to be highly confidential. This indicates that PPATK has become a strategic institution, and thereby it should be assured that its governance, risk management, and internal control are well maintained. Government Internal Supervision Apparatus (APIP) has become more strategic and keeps its pace according to the latest needs. APIP is expected to be the agent of change that could create added-values into the products or services made by the government agency. The activity of internal audit from APIP should contribute to increase the effectiveness and efficiency of governance, risk management, and control processes. In term of risk management, internal auditor should be able to evaluate the effectiveness and his contribution towards the improvement of the risk management process. Internal auditor should monitor the process through sustainable management, separated evaluation, or both. Internal auditor should be able to evaluate the potential occurrence of fraud and how the auditee manages the fraud risk. Meanwhile, in relation to internal control, the activity of internal auditor should evaluate the adequacy and effectiveness of internal control in handling the risks of the auditee’s governance, operational, and information system.
SUNAN KALIJAGA’S HERITAGE IN JAVANESE CULTURE IN RELATION TO THE PREVENTION OF CORRUPTION Arif Julianto
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (614.562 KB) | DOI: 10.21532/apfjournal.v3i1.65

Abstract

Javanese tribe has been known to have a high civilization. This is evidenced by the concept of a very philosophical life. In the 14th century, Sunan Kalijaga already taught the concept of fraud prevention and detection. In the 19th century, the American Institute of Certified Public Accounts (AICPA) drafted the guiding concept to prevent and detect the existence of fraud that is not much different from the concept of Sunan Kalijaga. It proves that the philosophy of Javanese culture is quite advanced, especially related to the prevention of fraud.
THE EFFECT OF INTERNAL CONTROL AND INDIVIDUAL MORALITY ON THE TENDENCY OF ACCOUNTING FRAUD Santy Setiawan
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (567.224 KB) | DOI: 10.21532/apfj.001.18.03.01.04

Abstract

Accounting fraud is a problem commonly faced by both companies and users of financial statements. Accounting fraud often occurs due to weak internal controls. In addition, accounting fraud is also influenced by one’s ethics, especially the morality of individuals to cheat. The purpose of this study is to determine the effect of internal control and individual morality on the tendency to commit accounting fraud. This research is done by using experimental method. The sample used in this research is 85 accounting students of Maranatha Christian University. The testing tool used in this study is a two-way Anova. The results show that internal control has no effect on accounting fraud, but individual morality has an effect on accounting fraud. Individual with low morality will tend to commit accounting frauds rather than those with high morality.
ANALYSIS OF THE ROLE OF BPK IN PREVENTING AND ERADICATING CORRUPTION (A STUDY IN 4 DISTRICTS IN SOUTH SULAWESI PROVINCE Junaidi Junaidi
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (697.553 KB) | DOI: 10.21532/apfj.001.16.01.02.18

Abstract

The objective of this study is to test the ability of BPK (the Audit Board of the Republic of Indonesia) in preventing and eradicating corruption in regional government (district). In this study, the examination is focused on the factors that affect the treasurers to commit fraud, especially in the financial management and financial transaction area, based on the fraud triangle theory. This study is based on the interviews with 87 treasurers and former treasures period 2008-2012. The result of this study indicates that pressure and rationalization have a positive relationship with fraud. The result provides partial support for the fraud triangle theory in explaining the phenomenon of fraud. The role of BPK is as a strategic government auditor in preventing and combating corruption in regional government.
POTENTIAL FOR FRAUD IN THE MANAGEMENT OF JKN FUNDS AT COMMUNITY HEALTH CENTERS (Case study at Community Health Centers in “Hastinapura” District) Himmayatul W; Mohammad Nizarul Alim; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.559 KB) | DOI: 10.21532/apfjournal.v3i2.81

Abstract

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.
MINIMIZING CORRUPTION BY OPTIMIZING THE PRIVILEGE OF ACEH (Constitutional Perspective) Cakra Arbas
Asia Pacific Fraud Journal Vol 2, No 2 (2017): Volume 2, No.2nd Edition (July - December 2017)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.955 KB) | DOI: 10.21532/apfj.001.17.02.02.06

Abstract

ABSTRACTEradication of corruption is one way to accelerate national development aimed at realizing justice, prosperity, and order for the Indonesian people as a whole based on Pancasila and 1945 Constitution of the Republic of Indonesia. Aceh has been positioned as a special regional government unit, which is a crystallization of the values contained in the local wisdom of the Acehnese people, such as upholding the principle of divinity in all social activities, including in the scope of local government that always adhere to romantic customs.The Essence of the foundation for preventing corruption, especially in Aceh, has been attempted by establishing organic regulations, such as Qanun (from Acehnese language means legislation). Substantially, however, the organic regulations are sometimes not directly addressed to the term of corruption. Therefore, it is necessary to formulate regulation as an effort to accommodate the eradication of criminal acts of corruption. On the same occasion, the synergy of customary institutions as the lowest level of local government unit becomes a necessity, especially Imeum Mukim (from Acehnese language means head of customary government). Imeum Mukim can serve as a locomotive to prevent corruption by strengthening his integrity and competence.The research method used is normative legal research. The type of data used is secondary data, consisting of primary legal material (various forms of legislation), secondary legal materials (data collection of scientific work of scholars and the results of the research relating to the privilege of Aceh Province), and tertiary legal materials (materials providing information on primary legal materials and secondary legal materials, such as dictionaries and encyclopedias). Once the data are collected and considered to be complete enough, the next step is to manage and analyze the data. Data analysis is conducted using qualitative data analysis technique.

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