Asia Pacific Fraud Journal (APFJ - Association of Certified Fraud Examiners, ACFE)
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RESTORING THE CAPACITY OF LEADERSHIP AS ROLE MODEL TO BUILD ANTI FRAUD CULTURE AND SYSTEM: A STUDY OF INDONESIA
Get PDFFraud poses an enormous threat to all kinds of organizations worldwide, with its risks continue to increase in number and complexity. In Indonesia itself, rampant fraud and corruption still inflict our business climate and impede our national development ruthlessly. As the battle against fraud is evolving, the role of leadership is widely recognized as the crucial element in fraud management framework. Nonetheless, as much as many people’s trust towards leaders’ integrity seems to atrophy, whether leadership is still able to make a difference remains a big question mark. With its capacity crippled by a vicious cycle of fraud, the scope of leadership may be severely limited even if it were possible. For this reason, it is important to realize that the capacity of leadership needs to be restored in order to become role model in building anti-fraud culture and system. Therefore, the purpose of this paper is to explore accounts of leadership, identify the impact of leadership on anti-fraud culture and system, describe the way fraud works in undermining the capacity of leadership, and finally to elaborate the solutions to restore the capacity of leadership as role model to build anti-fraud culture and system in an organization. To achieve these goals, the author delves into various literature, journals, books, reports, applicable laws and general principles of law, as well as conducts an empirical research through a survey. The survey was conducted with 358 respondents, of which the 142 are Indonesian citizen working in public sector, and 216 in private sector. Focusing on Indonesia, this research paper will reveal the current public perception towards leadership, unfold the real condition of leadership, discover an existing vicious cycle of fraud that entraps leaders, and proffer strategy to solve this problematic leadership issue
CORRUPT BEHAVIOR IN A PSYCHOLOGICAL PERSPECTIVE
Get PDFThis study focuses on understanding the corrupt behavior through psychological perspective. The discussion of corruption is always worth to be studied, becauseacts of corruption are different from any ordinary fraud. These actions tend to have a broad impact, and can even make the destruction of a country. This is what distinguishes it from common criminal offenses at the community level. This study seeks to answer the questions on what is the motive underlying corruption, how will the corrupt behavior affect the perpetrators and how are coping strategies undertaken by the corruptor through GONE theory proposed by Jack Bologne: Greed, Opportunity, Need and Exposure. The data of this studies were obtained using qualitative research approach through the in-depth interview method and non-participant observation.. Data were collected in Correctional Institution ClassII B Kajhu – Aceh through three participants. The results show that there are two motives underlying corrupt behavior: Opprtunities and Need, while the motive for Greed is not proven. The impact of corrupt behavior on the individual concerned is the feeling of shame, the loss of self-esteem as a member of the community and also as the head of the family. The coping strategy used by the corruptor was bysuppressing the negative emotions and focusing more on positive thingsuch as being closer to God Almighty
LOCAL GOVERNMENT ABILITY AS PREDICTOR OF ANTI CORRUPTION
Get PDFIn recent years, corruption cases have increased significantly. The case of corruption does not only happen to the central government. However, corruption cases also occur in local governments. To reduce corruption, it takes the ability of local governments in managing local finances. That is, the more competent local government, it can reduce corruption. High- local governments ability use their expertise and skills for resource efficiency in generating local revenue in order to improve the welfare of the people. The purpose of this study examine and analyze the local governments ability as anti corruption predictors. The sampling method uses the aimed sample that is, the local government involved in corruption cases and published by the Attorney General of the Republic of Indonesia in 2016. The analysis uses linear regression test with ordinary least square approach (OLS). The results show that local government ability has a negative and significant effect on corruption
INDONESIAN CIVIL SERVICE MANAGEMENT AND CORRUPTION
Get PDFIndonesian government has tried to reform every aspect of the country including civil service system. A legal background was established by the Law No. 5/2014. The aim of this law is to improve the competitiveness of the Indonesian bureaucracy, therefore personnel management – is critical. Effective Civil service management is considered as a key element to create good civil servant since the human element is involved in realizing good governance. This study seek to answer the research problem, – what areas are prone to open the door of corruption, collusion and nepotism.  For this purpose literature is conducted to analyze data from various sources. The research finding showed that some areas such as recruitment, placement, promotion and training are positively related to corruption, collusion and nepotism
FINDING ANTI-FRAUD ATTITUDE IN MODERN KARTINI’S LEADERSHIP IN INDONESIA
Get PDFA leader should have capacity and important role in developing ethics in society. A qualified leader is the most valuable asset to the community. In this modern era, women are no longer always considered weak and having no right to run a leadership in society. The number of female leaders is increasing rapidly today. It is expected that the modern women in Indonesian truly fight for the rights of Indonesian women and can create female leaders who have high honesty and integrity. Unfortunately, data from the Corruption Eradication Commission (KPK) shows that recently more and more women were caught red-handed committing fraud in the form of corruption. In fact, some female leaders also commit corruption, the most detrimental act of fraud. In conclusion, corruption turns out to be committed not only by male leaders but also by female leaders. Therefore, anti-corruption attitude should be instilled in female leaders by revitalizing R.A. Kartini's positive attitude and character consisting of firm, honest, wise, and simple
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
Get PDFThe 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
