Asia Pacific Fraud Journal (APFJ - Association of Certified Fraud Examiners, ACFE)
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HUMANITY IN THE ENFORCEMENT OF ANTI-CORRUPTION LAWS
Get PDFThe 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
THE WAY THE LOCAL GOVERNMENT WORKS TO FIGHT AGAINST CORRUPTION IN KUPANG CITY IN THE PERSPECTIVES OF GENERATIONS X AND Y
Get PDFGenerations Y and Z are the next generations of the Indonesian nation, including in the process of preventing and eradicating corruption. These two generations tend to have the same weaknesses, that is, the tendency to be apathetic towards the government and politics. This apathy can be an obstacle to eradicating corruption cases in the future when these generations occupy strategic positions. The aim of the study is to find out the views of generations Y and Z on the way the local government works to eradicate corruption cases in Kupang City. The researchers use a quantitative approach, with descriptive survey research methods. The research subjects are 78 Christians from the generation Y and Z who live in Kupang City. The sampling technique used is stratified random sampling which is spread using the google forms (online) format. The results of the study show that generation Y and Z are sensitive to cases of corruption that are taking place in their domicile, Kupang City. Out of 78 subjects of generation Y and Z, the majority or 42 subjects answer that the level of corruption in Kupang City is at a severe level. Generation Z also looks more familiar with Nine anti-corruption values than generation Y. There are various solutions offered by generations Y and Z for regional leaders to overcome corruption in Kupang City. However, the solution to the campaign is still considered to be less effective in dealing with corruption for generation Y and Z. It is recommended that local governments see and use the opinions of generation Y and Z to improve themselves and the anti-corruption system and involve generation Y and Z to prevent, fight, and eradicate corruption cases actively both in real actions and in cyberspace (social media). Anti-corruption behavior conveyed to generations Y and Z must be more attractive, modern, and in accordance with the characteristics of these two generations who have a dependency on cyberspace
THE USE OF ONLINE SYSTEMS IN ACADEMIC ADMINISTRATION ACTIVITIES TO PREVENT FRAUD IN UNIVERSITIES
Get PDFToday 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
THE EFFECT OF ECONOMIC STRENGTH, GOVERNMENT DEBT, LEVEL OF DEMOCRACY, PUBLIC TRUST, AND LEVEL OF HAPPINESS ON CORRUPTION PERCEPTION
Get PDFThis study aims to analyze the effect of economic strength, government debt, level of democracy, public trust in government, and level of happiness on corruption perception. Data consisting of 113 countries are used to determine the causal relationship between variables that have been collected. Robust Regression statistical test with Method of Moment (MM) estimation is used to analyze the relationship between variables. The test results show that economic strength, level of democracy, public trust, and level of happiness have a significant positive effect on corruption perception, while government debt has no significant effect on corruption perception. It can be concluded that the higher the economic strength, the level of democracy, the public trust, and the level of happiness, the higher the corruption perception in the country. High corruption perception indicates the cleanliness of the country from corruption
WHISTLEBLOWING FOR FRAUD: PERSPECTIVE OF LEADERSHIP TYPES AND ACCOUNTABILITY PRESSURE
Get PDFThe 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
THE RELATION OF CORRUPTION POTENTIAL PERCEPTION WITH BUSINESS INTEGRATION, PUBLIC INTEGRATION, AND LOCAL INTEGRATION SYSTEM (FROM CORRUPTION PERCEPTION SURVEY ANALYSIS)
Get PDFPotential 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
RELIGIOSITY MODERATION ON THE EFFECT OF WHISTLEBLOWING INTENTION AND FRAUD TENDENCY
Get PDFThis study examined the effect of whistleblowing intention on fraud tendency and the role of religiosity as a moderating variable of the effect of whistleblowing intention on fraud tendency in higher education institutions. The sample in this research was finance staff at State Universities in East Java. The research data were obtained by distributing questionnaires directly to the respondents. The methods used for data analysis in this research were simple linear regression and Moderated Regression Analysis (MRA). The results show that whistleblowing intention has an effect on fraud tendency. Besides, religiosity is also proven to be a moderating variable of whistleblowing intention effect on fraud tendency in higher education institutions
ENGAGING PEOPLE, ENABLING TECHNOLOGY: CITIZEN’S PERSPECTIVES ON ANTI FRAUD MEASURESIN THE INDONESIAN PUBLIC SERVICES SECTOR
Get PDFThis research aims to synthesise citizen’s perspectives on anti fraud measures that are currently implemented in the Indonesian public services sector. In this sector, various measures to eradicate fraud/corruption have been initiated by the government despite the fact that such practices are still apparent. Two research questions were proposed; first, what are Indonesian citizens’ perspectives on the anti fraud/corruption efforts implemented by the government, in the Indonesian public services sector during the last three years? Second, according to their perspective, which approach on anti fraud/corruption measure that is considered as the most effective way to eradicate fraud and corruption?. Using questionnaires, the research collect responses from 188 respondents – Indonesian citizen older than 21 years old - in 5 cities in Indonesia. The respondents perceive that despite of its low improvement on corruption level, as reflected by the Corruption Perception Index (CPI) score, the anti fraud/anti corruption measures implemented in the Indonesian public service sector are well progressing. The research also reveals that despite of currently low public participation in anti fraud/anti corruption measures, three factors i.e. consistent law enforcement, engaging public participation and implementing information and communication technology (ICT) are perceived as the most effective measures in anti fraud/anti corruption effort. Understanding the importance of those avenues will provide imperative emphasis in designing, formulating and evaluating anti fraud/anti corruption measures, particularly in the Indonesian public services sector. This will in turn provide necessary support for the government to achieve a positive and sustainable economic growth