Asia Pacific Fraud Journal (APFJ - Association of Certified Fraud Examiners, ACFE)
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THE ROLE OF LOCAL WISDOM AS PART OF CORRUPTION ERADICATION STRATEGY
Get PDFABSTRACT Corruption has been a pervasive problem plaguing our country for a long time. On the other hand, raising community awareness and enhancing public participation have been acknowledged as part of the corruption prevention and eradication strategy in Indonesia for many years, especially since the enactment of 1999 Corruption Law. Nonetheless, public participation in the country seems to keep decreasing throughout the years, leaving corruption alone eroding every sector of society. For this reason, it is important to realize that the success level of public participation is highly related to the existing beliefs and values of people that are expected to be participating – the local wisdom. The purpose of this paper is to evaluate the effectiveness of public participation in eradication of corruption, assess whether the local wisdom has been supporting the corruption eradication/prevention strategy, and finally conclude with a proposition to maximize the role of local wisdom in combatting corruption in Indonesia. To achieve that goal, delving into applicable laws, general principles of law, journals and books, cases and reports, as well as various surveys becomes very important to increase the knowledge and objectivity in thinking and analyzing. Two surveys were also conducted to Indonesian citizens with 328 respondents and 495 respondents, in order to see the real cultures and beliefs that are currently developing in Indonesian society. This research paper will reveal the current Indonesian local wisdom on the ground and its connection to the large strategy of corruption eradication at national level
GOOD SCHOOL GOVERNANCE IMPLEMENTATION THROUGH THE ESTABLISHMENT OF INTERNAL CONTROL UNIT
Get PDFThis article describes the phenomenon of fraud occurring due to weak internal control system. Based on a study conducted by the Association of Certified Fraud Examiners (ACFE), one of the major causes of fraud is lack of internal control, or 29%, and override of existing internal control, or 20%. (ACFE, 2016). The phenomenon of fraud is still verycommon in Indonesia. Poor organizational governance is also part of the major causes of fraud. Corruption in Indonesia has spread to all sectors, including the education sector. There are many cases of corruption occurring in schools involving principals, treasurers, and teachers. The world of education in Indonesia is severely tarnished by the involvement of teachers in several cases of fraud. If this continues, the world of education will no longer be a role model. Improved organizational governance is necessary for early detection of fraud. This is intended to save Indonesia, especially education sector. The establishment of Internal Control Unit in schools is crucial because the Internal Control Unit serves not only as the implementation of good school governance but also as a tool to prevent fraud at schools
THE PREVENTION OF CORRUPTION RISK THROUGH THE IMPROVEMENT OF OPEN SELECTION SYSTEM FOR TOP LEADERSHIP POSITION IN LOCAL GOVERNMENT
Get PDFABSTRACTThrough the Regulation of the Minister of State Apparatus Empowerment (Permenpan) no 13 of 2014, the government has changed and imposed a new system in the placement of the top leadership position by applying an open promotion system. However, this system is still considered providing space for the risk of corruption, especially in local governments. The main purpose of this study is to review the rules underlying the implementation of open promotion in local government and provide an idea for the improvement of this system. This study uses a qualitative approach in which the data collection is conducted through interviews, observations and documentation. The results of this study indicate that the procedures and mechanisms of the implementation of open promotion for the top leadership position in local governments still provide spaces for corruption, such as in the formation of selection committees, mechanisms in determining the selection results, and monitoring and evaluation mechanisms. In addition, it is necessary to integrate the implementation of promotion of the top leadership positions, both in central and in local governments. In conclusion, a number of inputs that can be put forward include the enhancement of the function of the State Civil Service Commission (better known in Indonesia as KASN) in monitoring the implementation of open promotion of top leadership position in local government. As a preventive measure, the implementation of open promotion can be developed through electronic systems
E-VILLAGE GOVERNMENT: FOR TRANSPARENT AND ACCOUNTABLE VILLAGE GOVERNANCE
Get PDFABSTRACTE-village government is a breakthrough that can be used by village to support the village governance’s transparency and accountability after the issuance of Village Law. Of the 301 villages in Banyumas, only 47 villages have village website on their own initiative. Of the 47 villages that have website, only 4 villages have informative, timely, relevant, and sufficien website which can be used as a medium for two-way communication between village government and the people. Village location that is close to the district capital and educational level of village people do not make the village more responsive in supporting the development of e-village government. Progressive and innovative village leaders are the main factors in implementing e-villagegovernment. Some villages have not implemented e-village government because they still have lack of human resources, lack of experience and lack of supervision
THE IMPOSITION OF GOGOLI PENALTY AS AN EFFORT TO ERADICATE CORRUPTION BASED ON LOCAL WISDOM (A STUDY OF THE REIGN OF BUTON SULTANATE)
Get PDFNowadays, Indonesia is undergoing a corruption problem unresolved. a variety of efforts to combat corruption a criminal offence has been committed, but not yet scrapped in law enforcement. as can be eradicated up to its roots, it is to be one of the barriers that were experienced by our law enforcement officers, the overthrow of criminal sanctions as deterrent effects do not cause against the corruptor, then should the overthrow criminal sanctions heavier again. As well as administering Gogoli penalty or death sentence applied in the Sultanate of Buton at the time of his reign, but in execution i.e. a rope twirled and drawn in a manner opposite direction until a dead, Surely the concept of the overthrow of the current criminal sanctions imposed during the reign of the Buton Sultanate. pose a deterrent effect and a structural officials have feelings of fear to commit irregularities such as corruption, then the author represents the hope that the punishment could be applied nationally Gogoli considering the criminal act corruption happens almost throughout the regions and regional officials who are often exposed to cases of criminal acts of corruption
DARUS AS AN ANTI-CORRUPTION EDUCATION
Get PDFCorruption is one of the biggest problems faced by developing countries, including Indonesia. A research conducted by Transparency International in 2016 shows that Indonesia is ranked 90th out of 176 countries in the world. This condition has caused many sectors to be disturbed. The Indonesian Corruption Eradication Commission (better known as KPK), an anti-corruption body officially established by the government, has recently been intervened by many parties. KPK has implemented various ways to eradicate corruption. One of them is through the channel of education by releasing Anti-Corruption Clearing House (ACCH) with the aim to provide anti-corruption education in schools. Unfortunately, ACCH gets less positive response from the public. Hence, this paper will discuss about the introduction of anti-corruption education from an early age through darus with the aim of preparing anti-corruption generation in Indonesia
THE EFFECTIVENESS OF BLIND CODES AND SECURITY FEATURES FOR THE BLIND AND THE PREVENTION OF FRAUD ON THE INDONESIAN RUPIAH
Get PDFABSTRACTBlind codes and security features are very important for the people with visual impairment to recognize banknotes denomination. One of the problems commonly experienced by the blind Indonesian is how to detect the nominal value and the authenticity of the banknotes. It is suspected that blind codes and security features existing on the Indonesian banknotes are less effective to help the blind detect the banknotes. That is why it is very interesting to analyze the level of effectiveness of blind codes and security features on the Indonesian banknotes, especially for the people with visual impairment. The experimental result shows that security features and blind codes are less effective for the people with visual impairment. It is assumed that the ineffectiveness will increase when the banknotes are in an outdated or crumpled condition. The authors gave treatment to respondents by giving Indonesian banknotes, which had been provided with Braille letter. Based on the experiment using Braille letter, 96% of respondents were able to detect and enumerate the nominal value of the banknotes appropriately.This ineffectiveness is feared to have an impact on the increasing circulation of counterfeit money in the community. It would be even more frightening when people become a medium of spreading counterfeit money in the community just because of the ineffectiveness of the design of banknotes and the lack of education of the blind Indonesian
REGIONAL AUTONOMY AS A CONTROL SYSTEM IN PREVENTING CORRUPTION OF REGIONAL BUDGET
Get PDFThe amendment to the 1945 Indonesian Constitution (UUD 1945) on local government has given authority to the local government to carry out its own regional autonomy. Article 18 paragraph (2), (4), and (6) of the constitution is the highest legitimacy related to regional autonomy. The dynamics of governance and regulations related to regional autonomy often change. The existence of Law No.23 of 2014 on Local Government is the last legal protection for the legitimacy of the local government to run its regional autonomy. Without any good regulations, the implementation of regional autonomy will be vulnerable to corruption. Robert Glitgaard defines corruption in a mathematical proposition with the following formula: (C = M + D-A) Corruption = Monopoly Power + Discretion by Official – Accountability. In carrying out the function of regional autonomy policy, the Regional Head has a big duty and authority. The duty of the Regional Head includes actively participating in issuing local legal products in the form of local regulations. The existence of this regulation can be used as a bastion for the Regional Head to manage the regional finances in the form of Regional Budget so as not to be corrupted. The type of research used in this study is normative perspective research. For the analysis, the author uses the formula of the principle of regional autonomy in the form of decentralization. The correlation of attribution, delegation, and mandate is used to examine the duties and authorities of the Regional Head in using the law. Based on the above background, the formulation of the problems includes: What is the correlation of the principle of regional autonomy for the Regional Head to avoid the abuse of authority and to prevent the occurrence of corrupt behavior? And, what is the ideal concept in the application of the Regional Regulation to prevent corruption of Regional Budget (APBD)? Correlation between regional autonomy policy and Regional Budget management cannot be separated from the existence of decentralization principle and policy pattern taken by the Regional Head. The parameters of Regional Budget change should be more detailed and studied deeply through Local Regulation as the highest legality, so that the potential for corruption will not occur
THE ROLE OF THE VILLAGE COMMUNITY AS A FORM OF LOCAL WISDOM IN REALIZING ANTI-CORRUPTION CULTURE: A STRATEGY TO ERADICATE CORRUPTION IN THE VILLAGE
Get PDFNo. 6 of 2014 on the Village has given a new hope for Indonesia, because the village is expected to increase the country’s economy through the management of natural resources on a village scale, including in the use of village funds for the welfare of the community. In the provisions of the Village Law, the village has the following authorities: authority based on the right of origin, local authority on village scale, authority in accordance with the duties of the government such as provincial government or district/city government, and other authorities assigned by the Government, Province. In addition to these opportunities, enactment of the Village Law also gives the village the rights to manage its funding resources in the form of village funds that can be used by villagers to support various village activities according to the potential in each village. However, in the implementation of the management of the village funds, there will always be irregularities done by village heads, village officials or local government officials who have authority in disbursing the village funds. Even sometimes there are corrupt practices in the use of the village funds. Paragraph 12 of the explanation of Law No. 31 of 1999 mentions that community can participate in the prevention and eradication of corruption and the members of the community who have participated are given legal protection and appreciation. One step in preventing corruption is done by growing anti-corruption culture through strengthening the role of rural community in improving anti-corruption culture in the village. The role of the village community is very important, as a form of local wisdom, to prevent corruption in the village
AN EXPERIMENTAL STUDY OF WHISTLE-BLOWING: THE INFLUENCE OF OBEDIENCE PRESSURE AND ETHICAL DILEMMAS
Get PDFA pressure from other parties and ethical dilemmas can influence accounting staff’s intention to take whistle-blowing action. This study aims to provide empirical evidence about the intention of accounting students to take whistle-blowing action from the perspectives of obedience pressure and ethical dilemmas. Experimental design 2 x 2 between subjects is used by involving 80 participants. The treatment is given in the form of obedience pressure (high and low) and ethical dilemmas (individualist and collectivist).The findings show that the groups with lower obedience pressure and individualist treatment have a higher intention to take whistle-blowing action than the group with higher obedience pressure and collectivist treatment