Asia Pacific Fraud Journal (APFJ - Association of Certified Fraud Examiners, ACFE)
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THE ROLE OF LEADERSHIP, CORPORATE CULTURE REINFORCEMENT, AND HUMAN CAPITAL DIVISION IN PREVENTING FRAUD STUDY ON ISLAMIC BANKS
Get PDFThe rapid growth of Islamic Banking in Indonesia raises the risk of fraud as happened in Islamic Bank X in the last few years, in which the trend continues to increase. This study aims to unravel the root of fraud problem in Islamic Banking and strive to provide appropriate solutions in the prevention of fraud through qualitative approach. This study provides a formulation of role model and leadership policy through the reinforcement of organizational culture and the role of Human Capital Division as a step in the prevention of fraud
DOES MORAL HAZARD OCCOUR IN THE IMPLEMENTATION OF SOCIAL HEALTH INSURANCE? EVIDENCE FROM PUBLIC HOSPITALS IN A RURAL PROVINCE OF INDONESIA
Get PDFIndonesia is now encountering moral hazard problems in the implementation of social health insurance. BPJS, as the administrator of Indonesia’s National Health Insurance, reported that there was an increase in deficit in the 4 years of the implementation of National Health Insurance from US 470 million in 2016. Despite efforts conducted to overcome the problem, no evidence-based predictor that might be significantly associated with moral hazard in a rural province hospital in Indonesia. The purpose of this research is to identify the incidence of moral hazard in the implementation of National Health Insurance in Indonesia. Data consisting of 180 medical records obtained from three public hospitals in rural province of Indonesia were selected as samples in this study. These medical records were reviewed by Independent Senior Coder (ISC) who had more than 5 years experiences as a coder. The indicators of moral hazard in this study were upcoding, readmission, and possible unnecessary admission. Logistic regression was used to explore determinant of moral hazard from patient, coder, and physician side. The results show that rate of moral hazard cases for upcoding is 10%, readmission is 2.8%, and possible unnecessary admission is 18.9%. It can be seen from multivariate analysis that discharge status, severity level and LOS have a significant relationship with moral hazard. Illness severity level, Discharge against Medical Advice, and higher Length of Stay are risk factors for moral hazard incidence
LEADERSHIP OF THE HEAD OF A CORRECTIONAL INSTITUTION IN ACHIEVING THE TITLE OF CORRUPTION-FREE AREA (Case study at the Semarang Class II Women's Correctional Institution)
Get PDFPrisons in Indonesia are often described as a very terrible place and even there is no good side to be proud of. The case occurred recently has worsen the image of prison,where the head of Kalianda Prison was arrested by the Provincial Narcotics Agency (BNNP) for his involvement in illegal drugs that were traded in prison. This condition is very contrary to the condition at the Semarang Class II Women's Correctional Institution. The success of Semarang Class II Women's Correctional Institution in suppressing illegal levies cannot be separated from the leadership role of the head of the prison. The presence of a leader greatly affects the integrity of employees in his ranks. The Semarang Class II Women's Correctional Institution is the only one of the 611 Correctional Institutions (Technical Implementation Unit) which bears the title of Corruption-Free Area in the Ministry of Law and Human Rights of the Republic of Indonesia. This study aims to describe how the leadership of  the Head of Semarang Class II Women's Correctional Institution as a role model in achieving zero illegal levies using qualitative descriptive methods through field observations and in-depth interviews with structural officials, officials and inmates as informants
THE IMPLEMENTATION OF INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) IN ANTI-CORRUPTION TO SUSTAIN ECONOMIC GROWTH
Get PDFCorruption is an extraordinary crime which gives domino effect on government systems. The impacts include low economic growth and high poverty rate. Corruption enriches certain class only so that the budget which is allocated for the development of the country cannot be fully absorbed. Public service facilities for health, education, and administration cannot operate optimally due to the stalled building construction. To increase the economic growth of a country, a structured improvement is needed by involving the role of citizen in monitoring the government system. The development of Information and Communication Technology (ICT) enhances the transparency of ongoing government systems and public services. Studies conducted by Qiang (2009) and Andersen (2009) showed that the implementation of ICT proved to be able to increase economic growth in developing and developed countries with an increase in GDP. Khan and Majeed (2019) also proved that the implementation of ICT and E-Government also increased GDP for Southeast Asian countries in the period 1980-2015. The ICT developments include e-government, big data analysis, blockchain technology, and whistleblowing systems. The implementation of ICT in government systems, such as licensing systems and procurement systems, provides increased transparency and quality so that economic growth also increases. It takes a lot of money to implement ICT in the government system, but it also becomes an opportunity for state officials to abuse their authority. An example of the use of ICT in Indonesia is the procurement of E-ID Cards. Therefore, the integrated whistleblowing system can be sought to guard the benefits of implementing ICT in increasing economic growth
THE IDENTIFICATION OF MONEY LAUNDERING ON DRUG TRAFFICKING
Get PDFDrug trafficking is a holistic process. The involvement of various parties linked with law enforcement efforts. The number of drug trade reaches millilons of tons. This number equivalent to billions of fund that circulating in trading transactions. The one alternative ways to eradicate drug trafficking is to track the cash flow. Because of the financial transactions as the main chain to running this business. Tracking the flow of drug trafficking funds through money laundering approach can be done by indetifying various placement, layering, and integration activities of suspicious financial transactions. The placement pattern becomes the entrance of financial transactions through the participation of the providers of financial services. The layering pattern can consist od smurfing, money changer, and buying a stock portofolio. Meanwhile, the integration pattern enters various business activities with minimal risk. The prediction of money laundering tren based on drug trafficking leads three aspects, that is utilization of technologies, the role of third parties, and the involvement of unscrupulous government and law enforcement
AN EFFECTIVE ANTI-FRAUD PROGRAM: HOW DO WE KNOW? (THE CHALLENGE OF FINDING AN ANTI-FRAUD PROGRAM IN THE INDONESIAN PUBLIC SECTORS)
Get PDFAs one of the most serious frauds in many public sector institutions, corruption has been viewed as the 'public enemy’ for the last two decades in Indonesia. Many anti-fraud programs have been attempted to counter these corrupt activities. However, to what extent the programs are successful to bring the Indonesian public sectors to become ‘a clean institution’, has not been known yet. Therefore, by applying the OECD Integrity Management System as a framework and semi-structured interviews, this study provides an empirical studyat a strategic public institution. This study also attempts to analyse some factors that have become challenges in many anti-fraud programs for public sector in many developing countries like Indonesia
DOES LEADERSHIP REALLY MATTER IN COMBATING FRAUD? INDONESIAN’S MILLENNIALS PERSPECTIVES
No full textThis 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