Asia Pacific Fraud Journal (APFJ - Association of Certified Fraud Examiners, ACFE)
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THE DETERMINANT OF FINANCIAL INFORMATION DISCLOSURE ON INDONESIAN LGs WEBSITE
Get PDFThis research aims to find out the effect of size, leverage, wealth, audit opinion, liquidity, and press visibility of Local Governments (LGs) on the financial information disclosure through Indonesian LGs website. Center for Regional Information Study (Pattiro) states that only 28% of LGs disclose their financial information through website, and this proves lack of public transparency. This research method is using multiple linear regression. The population is 456 Local Governments (LGs) in Indonesia, with the research sample as many as 187 LGs conducted using purposive sampling method. The type of research data is secondary data. Empirical results show that size and wealth have positive effect on the financial information disclosure through website. Press visibility has negative effect on the financial information disclosure through website. While leverage, audit opinion, and liquidity do not have effect on the financial information disclosure through website. The implication of this research is that The Ministry of Home Affairs could develop a system of reward and punishment to motivate the LGs to improve their level of financial information disclosure through the website
DISCOURSE: CRIMINAL LIABILITY FOR THE FAILURE OF NATIONAL / REGIONAL DEVELOPMENT PLANNING
Get PDFNational / Regional Development Planning (PPN/D) is a derivation of political promises of the head of state / region, hence the National and Regional Development Planning tends to be momentary interests of the head of state / region and / or elitists around him. The National and Regional Development Planning which is put into the program and made as a project can be colored by the elements of corruption, collusion and nepotism and that the program / project is likely to be executed at random. The liability for acts of corruption, collusion, and nepotism that leads to the failure of the National / Regional Development Planning is still noticeably blurry and so light, and limited only when the accountability report of the implementation of the National and Regional Development Planning is declared “rejectedâ€, then the head of state / region concerned would be requested to fix it and / or he could no longer run. On the other hand, the National / Regional Development Planning must have used a large number of resources, so it is interesting to see more deeply, such as the possibility of criminal sanctions which can be imposed as a “deterrent†of a bad faith of the whole process National / Regional Development Planning. Based on those mentioned above, this paper will discuss the possibility to request criminal liability for the failure of the National / Regional Development Planning. The research method used is qualitative descriptive, using secondary data, a literature search. Since the head of state/region is the responsibility center of the government administration, the head of state / region must be responsible for the implementation of National / Regional Development Planning. The rejection of the accountability report presented by the head of state / region is a measure of the failure of the National/Regional Development Planning. Since the National / Regional Development Planning is a derivation of the political promises of the head of state / region at the time of the election campaign, the criminal offenses of fraud could be made as the basis of criminal liability for the failure of the National / Regional Development
THE EFFECT OF ANTI FRAUD STRATEGY ON FRAUD PREVENTION IN BANKING INDUSTRY
Get PDFABSTRACTThe purpose of this study is to examine the effect of anti fraud strategy on fraud preventionin in banking industry. The data are collected through questionnaires distributed to front liners, marketing, and back office. The sampling technique used is proportionale sampling method with 80 respondents. The research data are analysed using quantitative method, particularly explanatory research approach. In this regard, the researchers use Structural Equation Model (SEM) and Partial Least Square (PLS) with Warrpls 5.0 program. The findings of this study show that prevention pillar, detection pillar and investigation pillar have an effect on fraud prevention in banking industry
CRIME PREVENTION- HOW TO AVOID SUBSCRIPTION TRAPS
Get PDFIn Europe, 3.5 million consumers are estimated to have been affected by subscription traps over the past three years. This is more frequently the case now than ever before due to digital evolution which offers more opportunities to communicate and gather information from consumers. Subscription traps are offers on cheap products that lead to costly subscriptions for those who accept them. Usually, the consumer needs to pay with a debit or credit card to claim the offer. Although each free trial should be examined on a case-by-case basis, some practices are considered illegal upfront. Subscription traps include practices that are breaches of EU law or include grey zone practices that push the boundaries of what is legal or are currently untested by EU law.This case study focuses on two research questions: 1) what circumstances creates subscription traps? and 2) how do we fight against them? A survey was conducted to professionals who had experience in subscription traps and cybercrime. The respondents (n=73) consisted of lawyers, prosecutors, police officers, risk specialists, payment card specialists, credit managers and product specialists from 14 countries. Furthermore, two individuals who did not participate in the survey were interviewed.Research findings explain why the phenomenon of subscription traps has exploded exponentially in Europe. Furthermore, the study suggests that in the prevention of such traps the police should have better tools and methods for pre-trial investigations and charges should be made to criminals for customer manipulation and misrepresentation. Support, awareness, and education should be focused on the individuals whose digitalization skills are not on a par with the majority.This case study concludes that legislative changes should be made. Legislation should include clear penalties based on legal practices through which the activities of the responsible parties behind these subscription traps can be shut down. The authorities and the private sector should consider forms of cooperation in order to enhance the prevention of such crime. Additionally, it was found out that for a large number of authorities and financial representatives, the kind of crimeto which subscription traps belong remained unclear
THE FOSTERING OF CORRUPTION INMATES IN SUKAMISKIN CLASS I CORRECTIONAL FACILITY
Get PDFThe purpose of this research is to observe the implementation of the fostering of corruption inmates in Sukamiskin Correctional Facility. This research uses a qualitative approach. The results of this research show that the implementation of fostering in Sukamiskin Class I Correctional Facility has not been in accordance with the concept of Correctional. The fostering of the corruption inmates is focused on the personality only. The strengthening of religious values is conducted by ustadz, pastor, and other religious leaders. The development of independence has not in line with the concept of correctional. Therefore, in addition to having expertise, correctional officers must also have a high sense of devotion. Correctional officers must uphold the concept of correctional firmly based on the principles of Pancasila and continue to view inmates as God’s creatures, as individuals and as members of society
ROADMAP TO ELIMINATE CORRUPTION THROUGH DEVELOPMENT OF INTEGRATED HUMAN
Get PDFNowadays Indonesia has been overwhelmed by corruption. We all know the impact of corruption is very distressing since it restrains/arrests the economic development, the income is not distributed fairly. In other words, unemployment more and more increases and so does the poverty as well. The focus of this study is to look for some factors to eradicate corruptions, and based on the result of interview and literature study, which used the analytical descriptive method, the conclusion of those factors are come up to the Road map model which is consist of 4 factors, such as: (1) it is necessary to build People with Integrity that will do all their activities with honesty. In this study, people with integrity will produced through morale education; (2) Managing Clear and Integrity business; (3) Building Anti Corruptions Culture; and (4) Legal aspect with clear regulations
FACTORS AFFECTING THE USE OF FORENSIC ACCOUNTING SERVICES AN EMPIRICAL STUDY ON INDONESIAN BANKS
Get PDFThe increase in fraud action against financial reports make many people uneasy and considering to use Forensic Accounting Services to prevent and detect fraud. This study aimed to analyse the factors affecting The Intention to Use Forensic Accounting Services in the Banking Industry in Yogyakarta. This research used the survey method and used primary data, which obtained from the population of heads of division and internal auditor staff. This research used SmartPls 2.0 to processed the data with 110 data has been processed.Results of the study find that The Perceived Benefits of Using Forensic Accounting Services affects the Attitudes towards Forensic Accounting Services. Additionally Attitudes toward Forensic Accounting Services, Government Pressure and Internal Control Systems affect the Intention to Use Forensic Accounting Services. Researchers also found that there is no affect of Perceived Risks of Forensic Accounting Services on The Attitudes towards Forensic Accounting Services, as well as Stakeholder Pressure and Time budget Pressure does not affect The Intention to Use Forensic Accounting Services
THE IMPLEMENTATION OF CASHLESS ZONE AS A STRATEGY TO PREVENT CORRUPTION IN INDONESIA
Get PDFThere are many ways to solve the problem of corruption in Indonesia. Therefore, this paper aims to analyze the corruption prevention strategy by implementing Cashless Zone culture as one of the alternatives to prevent corruption in Indonesia, in addition to enforcing control functions over budget planning and its execution, establishing honesty, and building leadership role-model
THE OPTIMIZATION OFPUJI-PUJIAN TRADITION BEFORE PRAYING IN CONGREGATION IN MOSQUES AND MUSHALLA AS A MEDIUM OF DA’WAH AND PREVENTION OF CORRUPTION
No full textThe tradition of puji-pujian (praise) before praying in congregation conducted by the Muslim community in Indonesia is a unique tradition that is not carried out by Muslim communities abroad. This tradition has been going on since the Walisongo era until now. In its development, the tradition has undergone many changes. Lately, this puji-pujian (praise) tradition that was recited in many regional language poems has been replaced by modern sholawat. In fact, the praise tradition was initially a medium of da’wah to invite, to advise, and to teach religious values to the public. This means that its function becomes reduced. Associated with the existence of a large enemy, called corruption, which has damaged the order of life of the nation and state, the author tries to analyze the possibility to optimize the praise tradition before praying in congregation as a medium of da’wah and prevention of corruption. In this study, the author uses direct observation method to the practice of the implementation of the Muslim praise traditions in the areas of Cilacap, Central Java, and Sukabumi-Cianjur, West Java
THE PHENOMENON OF MUSRENBANG IN TERMS OF LOCAL WISDOM: AN EFFORT TO PREVENT CORRUPTION IN THE LOCAL GOVERNMENT
Get PDFThis study viewsthe Deliberation of Development Planningof Local Government Work Plan(Musrenbang-RKPD) process inlocal government in terms of local wisdom. This research explores the values contained in the motto “Hurub Hambangun Praja†finds out the extent to whichthe local wisdom value of “Hurub Hambangun Praja†is implemented in the Musrenbang RKPD process. The method used is qualitative with ethnography approach. In the motto “Hurub Hambangun Praja†containsthe values of willing to sacrifice, mutual cooperation, and unity in motion. Sources of data or research information are obtained from interviews, secondary data and observations with research sites in Blitar Regency. The results of this study show that the application of the values of willing to sacrifice, mutual cooperation, and unity in motionin the implementation of Musrenbang is still low