Asia Pacific Fraud Journal (APFJ - Association of Certified Fraud Examiners, ACFE)
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THE IMPLEMENTATION OF STATE DEFENSE EDUCATION FOR THE HEADS OF LOCAL GOVERNMENT AS AN EFFORT TO PREVENT CORRUPTION
Get PDFCorruption is an extraordinary crime that has become a major problem in Indonesia. Most of the perpetrators of corruption are the heads of local governments. In general, they commit corruption because they have authority and power. Based on the Corruption Perception Index 2016, Indonesia is ranked 4th in ASEAN. This index shows that corruption is still one of the state biggest problems in Indonesia. This paper uses descriptive qualitative method and the data collection is conducted using library research. The recommendation put forward through this paper is that the Heads of Local Government in Indonesia should join State Defense Education and Training. In addition, the Heads of Local Government should be able to become the role models for the people
DISCLOSING THE TRIGGERS OF FRAUD IN THE MANAGEMENT OF COMMUNITY GROUP GRANT FUNDS (Case Study at Manut Agency of Hilir Province)
Get PDFThe purpose of this study is to find out the trigger of fraud in the management of grant funds. This study uses qualitative method with configurative-ideographic case study approach aimed at analyzing the trigger of fraud in the management of community group grant funds more deeply. Data were obtained through interviews with informants consisting of Manut agency, as the manager of society group grant funds, and some grant recipients as well as other parties involved in the management of the grant funds. The result of this study indicates that the trigger of fraud in the management of grant funds is the dominance of access to grant funds by certain parties and the implementation of grant fund management which is not in accordance with the rules that have been set
SUNAN KALIJAGA’S HERITAGE IN JAVANESE CULTURE IN RELATION TO THE PREVENTION OF CORRUPTION
No full textJavanese tribe has been known to have a high civilization. This is evidenced by the concept of a very philosophical life. In the 14th century, Sunan Kalijaga already taught the concept of fraud prevention and detection. In the 19th century, the American Institute of Certified Public Accounts (AICPA) drafted the guiding concept to prevent and detect the existence of fraud that is not much different from the concept of Sunan Kalijaga. It proves that the philosophy of Javanese culture is quite advanced, especially related to the prevention of fraud
LAW ENFORCEMENT THROUGH ‘LUDRUK’ AND CULTURAL ADVANCEMENT
No full textThe increasingly rampant corruption in Indonesia requires creative countermeasures. One way is to assimilate the law with the local culture of a region. The local culture concerned is ludruk. Ludruk, as one of Javanese traditional art performances, is admired by its fans or supporters in East Java and can be used as a means to proclaim everything about corruption. It can be concluded that the assimilation of the law with the local culture of a region is not contrary to the law but it is becoming a media in eradicating corruption. Anti-corruption teaching can be delivered through ludruk as long as it remains in accordance with the nature of ludruk itself
INTERNALIZATION OF ‘KUALAT’ TEACHING AS AN ATTEMPT TO PREVENT CORRUPT BEHAVIOR AMONG CIVIL SERVANTS
No full textCorruption in Indonesia has been increasingly rampant, ranging from high-ranking state officials to lower-level civil servants. The strategic tasks mandated to civil servants have in fact provided opportunities for them to commit corruption. Based on data from Indonesian Corruption Watch (ICW), from 2013 to 2016, most corruptors work as civil servants. Based on this fact, there seems to be an alternative approach that should be more optimized, namely a cultural approach. Indonesia has many unique teachings, one of which is the Javanese philosophy of life (Javanese Wisdom). This study deals with the kualat teaching derived from the Javanese Wisdom as an attempt to prevent corruption among civil servants. This study tries to explain the noble advice in the Javanese society, particularly about kualat teaching. The researcher conducted a survey to Civil Servants to find out whether the kualat teaching still existed in the minds of civil servants. Finally, the researcher offers the idea of the need for internalization of the kualat teaching in the material content of Leadership Education and Training (Diklatpim) IV. The researcher seeks to actively participate in preventing corruption among civil servants
THE EFFECT OF INTERNAL CONTROL AND INDIVIDUAL MORALITY ON THE TENDENCY OF ACCOUNTING FRAUD
Get PDFAccounting fraud is a problem commonly faced by both companies and users of financial statements. Accounting fraud often occurs due to weak internal controls. In addition, accounting fraud is also influenced by one’s ethics, especially the morality of individuals to cheat. The purpose of this study is to determine the effect of internal control and individual morality on the tendency to commit accounting fraud. This research is done by using experimental method. The sample used in this research is 85 accounting students of Maranatha Christian University. The testing tool used in this study is a two-way Anova. The results show that internal control has no effect on accounting fraud, but individual morality has an effect on accounting fraud. Individual with low morality will tend to commit accounting frauds rather than those with high morality
IDENTIFY MAIN FACTORS THAT INFLUENCE CORRUPTION AND SUGGEST HOW TO ERADICATE THE CORRUPTION PROBLEM IN INDONESIA
Get PDFCcorruption is an extra ordinary crime which has complex problem. There are many causes of corruption; and ccorruption has negative impact to many sectors, which is causing huge losses to the state and society. During the last decade, since the Corruption Eradication Commission (CEC) of the Republic of Indonesia has been established, the eradication of corruption cases has been done massively. However, the amount of corruption cases which have been handled by law enforcement agencies tend to increase by year to year. This paper will identify what factors are causing corruption and provide the ideas how to eradicate the corruption in Indonesia. There are at least five factors that cause corruption in Indonesia. The first one is politic factor. Secondly, is ineffective of system. The third is incentive or financial pressure factor. The fourth is due to the weak of law enforcement. The last of corruption causes is lack of integrity. This paper also provides the problem solving of corruption which is a latent endemic problem in Indonesia based on law number 30 of 2002 and identify the main causes of corruption. By identifying the root causes of corruption, hopefully it can be expected for eradicating corruption effectively and efficiently
STRONG LEADERSHIP AND POLITICAL WILL IN FRAUD AVOIDANCE
Get PDFPost reformation, Indonesia emerging as a democratic state. On one side, democracy bringing new chapter in political life, but on the other euphoria of democracy excessively rising. Openness brings negative impacts such as fraud in the financial sector, company that carried out by individual or organized group of people. Government of Indonesia established Indonesia’s Financial Services Authority (OJK). Fraud does not only happen in Indonesia. In many parts of the world fraud occurs and involves politics. It can be seen that the actors who commit fraud come from different back ground and social status. Todays, fraud form of action can be diversed and sophisticated as well as development of modern technology, new regulations, and systems. This research uses a qualitative research design. Analyses were performed by literature review. Thus fraud is fraudulent acts, performed in such a way that benefits yourself / group to harm others (individuals, companies or institutions). Encouragement that helped prompt fraud are as follows: pressure (the urge to commit fraud), opportunities (opportunities that enable fraud), and rationalization (perpetrator to justify his actions). Overall encouragement of fraud is known as the fraud triangle.Based on fraud triangle, the simplest way to avoid fraud by high self-consciuosness, strong political will and law enforecement, and leadership and decentralizatio
EARNINGS FRAUD AND FINANCIAL STABILITY
Get PDFEarnings can be the goal for firms which desire to commit financial fraud. This study is propounded to show fraudulent earnings reporting and its relationship with the company’s financial stability. The samples used in this study are manufacturing firms listed on the Indonesian Stock Exchange during the period of 2010-2013. The data consisting of financial statements are processed using descriptive statistics, and the hypotheses are tested using logistic regression. The results of this study reveal that 22 financial statements are indicated earnings fraud. Of all the financial statements, 68 percent suffers from financial distress. This study shows that the firms with the improved financial stability tend to restrain themselves from committing earnings fraud. This study also finds that the firms which experience financial distress have a greater incentive to commit the fraud