Asia Pacific Fraud Journal (APFJ - Association of Certified Fraud Examiners, ACFE)
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THE APPLICATION OF PROFESSIONAL SKEPTICISM IN FRAUD DETECTION (A Case Study at BPKP Representative of Central Java Province)
Get PDFThe purpose of this research is to describe the application of professional skepticism on government internal auditors of the Financial and Development Supervisory Board (BPKP) Representative of Central Java Province in detecting fraud. The application of professional skepticism will be understood based on the characters of attitude, as stated by Hurtt (2010), consisting of questioning mind, suspension on judgment, search for knowledge, interpersonal understanding, self-confidence, and selfdetermination.This research is conducted using qualitative approach and refers to theoretical proposition. The data was collected by interviewing forensic auditors at each of functional position. The interviewees were determined by using purposive sampling method. They were forensic auditors who had ever been sued for audit report. The result shows that the forensic auditors of BPKP Representative of Central Java have already had proper comprehension about professional skepticism in fraud detection. The forensic auditors of BPKP Representative of Central Java have also applied professional skepticism in detecting fraud
EARLY DETECTION IN BOOSTING WHISTLEBLOWING INTEREST (Case Study at Pratama Tax Office of South Sidoarjo)
Get PDFABTRACTThe main purpose of this study is to empirically examine and analyze the effect of early detection principles, comprising anonymous reporting, followed up reporting and reward system, on the encouragement of an individual interest in reporting fraud. The research was conducted at the Pratama Tax Office of South Sidoarjo. The samples used in this research were 53 respondents. Sample collection was done using saturation sampling technique. The results of this research show that followed up reporting has an effect on the encouragement of an individual interest in reporting fraud. In contrast, anonymous reporting and reward system have no effect on the encouragement of an individual interest in reporting fraud
INTRODUCING AND TEACHING “TUNJUK AJAR MELAYUâ€AS A CORRUPTION PREVENTION STRATEGY
No full textCorruption has damaged the life of nation and state. The government has established an agency called Corruption Eradication Commission (KPK). Various efforts have been made by KPK, in order to eradicate and prevent corruption. The efforts that can be filed to prevent corruption are by raising and socializing the noble values of local wisdom. In Riau, this noble value is known as “Tunjuk Ajar Melayu†(TAM). TAM is an oral literature of Malay, inherited from generation to generation as poetry, poem, gurindam, proverb, seloka, fairy tale, legend or folklore which contain the teaching of virtue for the sake of the value of human dignity and glory. The oral literature was recorded by Tenas Effendy, entitled «Tunjuk Ajar Melayu». In the book, it is mentioned the so called Malay principle «Sifat Dua Puluh Lima». These values are reinforced by the twenty-five «Pantangan anak Melayu». In one hand, the socialization of TAM can be done through formal education such as schools from primary level to university, government and private agencies. On the other hand, the non formal way as courses, training and upgrading would be helpful to reach the whole community. At the end, indicating and teaching TAM is expected to make the noble values of local wisdom come through into the hearts of Malay youth and to the people of Bumi Lancang Kuning, therefore the corruption will be prevented effectively, since it is considered as taboo and prohibition of Malay youth
LEADERSHIP AS AN “ENTRY POINT†FOR COMBATING CORRUPTION AND SHAPE ON ANTI FRAUD CULTURAL SYSTEMS (Case study in Singapore)
No full textSingapore is a country with the lowest corruption rate in Asia. In the last two decades, the amount of data and facts released by international agencies such as Transparency International and The Political and Economic Risk Consultancy show this its entirety. This paper tries to describe the determinant aspect in eradicating corruption; how the strategy of eradicating corruption; and also recognizes the steps and strategies of corruption eradication experience in Singapore that can be “lesson-learned†by other countries especially Indonesia. Based on existing precedents and postulates, it can be concluded that an entry point for eradicating corruption in Singapore stems from strong political support (strong leadership) of party elites, government and society, as well as increased official incentives and public institutional reconstruction efforts
PUBLIC INFORMATION DISCLOSURE IN GOOD GOVERNANCE FOR THE PREVENTION OF CORRUPTION IN INDONESIA (Study: The Implementation of Public Information Disclosure in LIPI)
Get PDFABSTRACTThe right to information is crucial because the more open the public scrutiny of the state administration, the more accountable the state administration is. Each public agency has the obligation to open public access to information relating to the Public Agency for the wider community, especially LIPI (Indonesian Institute of Sciences). Therefore, it is important to examine the implementation of the Public Information in LIPI in order to prevent acts of corruption. Based on the results of the research, it can be concluded that as the implementation of good governance, especially the embodiment of the principles of transparency in order to prevent acts of corruption, LIPI has conducted Public Information Disclosure. LIPI has provided Whistle-blowing System (WBS) as a means to facilitate information providers who want to report allegations of corruption in LIPI. For general information requests related to LIPI can be accessed via http://wbs.lipi.go.id/Â
REVITALIZING SOCIAL SANCTIONS OF CUSTOMARY LAW TO ERODE PERMISSIVISM TOWARD CORRUPT BEHAVIOR IN SOCIETY
Get PDFABSTRACTCorruption 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
Are We Culturally Corrupt? Revisiting the Relationship between Cultural Dimensions And Corruption Perception Index
Get PDFABSTRACTThis research aims to revisit the relationship between two cultural dimensions index (masculinity and power distance) and corruption – as indicated in the Corruption Perception Index (CPI). Two hypotheses were proposed: An increase in the masculinity index increases corruption and an increase in the power distance index increases corruption. Using the latest CPI data from 2012 to 2016 of 67 countries, this research found that the increase in masculinity does not significantly increase corruption. Meanwhile, it is noticed that the increase in power distance significantly increases corruption. Better understanding on such relationship will provide valuable input on how cultural approach is important to fine tune the design of corruption eradication strategy, particularly in Indonesia.At the end, proper strategy will contribute the improvement of Indonesia’s CPI, which will eventually improving Indonesia’s business environment for the invest
THE DETERMINANTS AFFECTING FRAUD TRENDS
Get PDFThis 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
PREVENTION AND ERADICATION OF WHITE-COLLAR CRIMES USING POLICY AND VALUE APPROACHES
Get PDFBased on today’s factual condition, the corruption perceptions index of Indonesia is still very poor Corruption, as part of white-collar crimes, is considered as one of non-conventional crimes which are difficult to overcome using conventional counter-measures. The qualification of the perpetrators who have high socio-economic strata often complicates the law enforcement process, especially in terms of proof. Therefore, it requires a new paradigm that prioritizes policy approach and value approach. And both of the approaches should be done simultaneously. It is also necessary to understand the types of white-collar crimes to support the implementation of policy approach and value approach. In addition, this study also discusses non-penal efforts that can maintain the views of integrity, morality, and professional responsibility of the people who have the potential to engage in white-collar crimes, primarily through the internalization of local wisdom that supports the eradication and prevention of criminal acts of corruption
PARENTAL PARTICIPATION IN PROVIDING ANTI-CORRUPTION EDUCATION TO CHILDREN AS AN EFFORT TO PREVENT CORRUPTION IN THE CITY OF KUPANG
Get PDFCorruption 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