Asia Pacific Fraud Journal (APFJ - Association of Certified Fraud Examiners, ACFE)
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JUDGE DECISION AS AN ENGINEERING TOOL IN THE PREVENTION OF CORRUPTION AND MONEY LAUNDERING
Get PDFPreventing corruption and money laundering requires extra facilities and infrastructure, especially in the process of prosecution. Various measures have been taken by government to eradicate corruption and money laundering. Starting from anti-corruption education to the threat of death penalty for the convicted of corruption have been formulated and implemented in the Indonesian legislation. These measures, however, have not been able to provide maximum results in eradicating corruption and money laundering. Therefore, there should be several alternatives in preventing such cases by enhancing the effectiveness of the existing efforts, one of which is through judge decision. Judge decision, better known as one of the prosecution efforts, can also be made as an engineering tool to prevent corruption and money laundering. This can be seen in the Constitutional Court Decision that provides requirement restriction to the individual candidate for Regional Representative Council (DPD), House of Representatives (DPR), Regional House of Representatives either Provincial, Regency or City, regional head and deputy regional head and for ex-convict with the threat of 5 (five) years imprisonment or more, including corruption and money laundering. In addition, the United Nations Convention Against Corruption (UNCAC) has also provided guidelines on the decision against unauthorized wealth
EXPLORING THE CULTURAL VALUES OF “SAEMAUL UNDONG†AND “GOTONG ROYONG†AS THE DEVELOPMENT OF AN ANTI-CORRUPTION CULTURE: Socio-Economic Studies in East Asia and Southeast Asia
No full textThe traditions of Saemaul Undong and Gotong Royong are the cultures of South Korea and Indonesia which are considered providing added value to their local communities in restricting themselves from any corrupt behavior. Through discussions about the traditions of Saemaul Undong and Gotong Royong, this study aims to explore these two different cultures. This is intended to find the cultural values of local communities that have universal values. These values are then believed and used to deal with and prevent the corrupt behavior of the community. This study was conducted using qualitative method through comparative historical and literary approaches. From the literature review, it is found that pedagogy, cooperation, leadership, equality, and nationalism are values that support the community to have a noble attitude that is able to control someone to not commit corrupt actions. However, both South Korea and Indonesia must struggle to deal with the corrupt behavior that still occurs today
ESTABLISHING REGIONAL ANTI-FRAUD OFFICE TO TACKLE FINANCIAL CRIME IN ASEAN
Get PDFCorruption is still becoming hot issue around the world. Each country has its own way to combat corruption starting from the scope of national, regional to international cooperation to fight against this issue. Indonesia also has several strategies to eradicate corruption which are getting better from time to time. According to Transparency International (TI), as a member of regional organization, ASEAN, Indonesia is still ranked fourth,in Corruption Perception Index (CPI),out of tenmember countries. But the rank-range of ASEAN member countries is too far from one country to another, unlike European Union. Three member countries of European Union stand are on the top three of 168 countries. Besides having anti-corruption institution in each member country, European Union also has anti-fraud office, called OLAF, to tackle financial crime at regional level. Therefore, it is necessary for ASEAN to establish an institution that aims to combat corruption at regional level of ASEAN, just like the European Union’s OLAF, which has a mandate to detect, investigate and stop fraud related to EU’s funds
INTERNALIZATION OF THE VALUES OF MENTAL REVOLUTION IN FORENSIC ACCOUNTING AND INVESTIGATIVE AUDIT LEARNING MODELS
Get PDFThis article aims to explain the concept of internalizing the values of mental revolution in forensic accounting and investigative audit learning models. The cultivation of mental revolution-based values as proclaimed by the government can be implemented in various methods. The world of education, as the backbone in preparing character-based generation, must be able contribute to the achievement of Indonesia people who have noble behaviors, such as willing to serve, clean, orderly, independent, and unified, in accordance with the movement of mental revolution set forth in the Presidential Instruction of the Republic of Indonesia number 12 of 2016 on the National Movement for Mental Revolution. The methods used in this study are value internalization method and value clarification technique (VCT) method. The learning step of value clarification technique (VCT) includes seven stages which are divided into three levels: freedom to choose, respect, and action
FLEXIBILITY OF BUDGET ACCOUNTABILITY USING FLOW MODIFICATION IN THE DESIGN OF VILLAGE FINANCIAL ACCOUNTING
Get PDFThis study aims to find out the implementation of government regulations contained in Law No. 6 of 2014 on the village and the Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 113 of 2014 on guidelines for the management of village finances. The research was conducted in 10 villages in Lhokseumawe Municipality and North Aceh Regency. Research method was conducted by comparing between the financial format provided by the government and the realization of financial accounting implementation in the villages. The research findings indicate that many village officials cannot record and report the use of village budget because of the complexity of the procedure and the limited understanding on the forms provided. To overcome these problems, it is necessary to be modifying the flowchart of financial accounting by way of revising little village book format. The aim is to make the village officials able to prepare the financial accountability properly. The flow modification in the design of village financial accounting should meet the principles of flexibility without abandoning the existing government accounting standards. The design includes village bankbooks, general book, direct expenditure book, and indirect expenditure book, Village Budget (APBDes) and Budget Realization Report (LRA). This design is believed to be able to provide a solution to the problem of financial management accountability in the village. These findings are an excellent lesson on the village financial management in Aceh Province, Indonesia
DEVELOPING FORENSIC ACCOUNTING CURRICULUM AT UNIVERSITIES
Get PDFAccounting programs around the world have been revising their curriculum by including fraud / forensic accounting subject. This paper identifies the development of forensic accounting curriculum in the United States (US) and Indonesia. The first part of the paper is the model of forensic accounting curriculum development proposed by New Virgnia University. The second part of the paper presents the reality of forensic accounting subject in Indonesia. This paper is written to help accounting department consider introducing fraud / forensic accounting subject into its accounting program as well those who are revising their existing subjects
ANALYSIS OF THE EFFECT OF INDONESIAN DEFENSE BUDGET POLICY ON NATIONAL ECONOMIC GROWTH
Get PDFABSTRACTThis study aims to show that budget policy is not only to strengthen defense equipment to the “minimum essential forceâ€, but it should not be forgotten that budget policy also provide a multiplier effect on economic growth. The use of a good defense budget can be seen from the extent to which the budget affects the economic growth. This influence is tested by using a single equation of economic growth that is built from the supply side. Regression results of the quartile data of 1991-2010 show that the increase in the national defense budget turns out to have no effect on economic growth and gives negative externalities to the private sector. But, non-defense government budgets provide positive externalities to the private sector. This indicates that the non-defense budgets are able to provide a multiplier effect on the economy, but the defense budget has no effect on the economic sectors directly. So, the defense budget policies must give effect to the national economy, such as increased production with the development of the defense industry to meet the domestic needs of defense equipment
BUILDING ANTI-CORRUPTION CHARACTERS THROUGH JAVANESE CULTURE IN SERAT TRIPAMA
Get PDFEradication of corruption has become one of the main agendas of the Indonesian Government after reform. Various efforts have been made by power holders, such as the executive, legislative, and judiciary,to prevent and eradicate criminal acts of corruption. Those efforts, however, have not been entirely effective. Based on KPK’s Annual Report 2016 and Statistics Bulletin of Anti Money Laundering and Financing of Terrorism for the period May 2017, the number of corruption cases is getting increased. Cultural approaches can become important alternative in the prevention and eradication of corruption. One ofthem is through Javanese culture in Serat Tripama. Some important lessons that can be taken from the cultural values are (1) sabarang polah kang nora jujur, yen kabunjur sayekti kojur tan becik (all dishonest actions will lead to badness), (2) rationalization to justify an act although he himself actually knows that it is wrong and leads to destruction, (3) Ing wurine yen at durung tuwayuh, Angurta aja ngabdi. Becik ngidunga karuhan aja age-age ngabdi (if you are not sincere, you had better do nothing and no devotion.
DOES ICTS MATTERS FOR CORRUPTION?
Get PDFCorruption is a common term used in both private and public sector to understand the misused of resources in order to enriched themselves, unlawfully. Corruption has been endemic in Indonesia starting from the highest peak of government to the grass root level. Some organizations had tried to eradicate corruption with any possible way they could find; law enforcement, behavioural to education approach. However, the use of information, technology and communication or ICTS or known as e-Government in eradicating corruption has been considered a break trough. They believe that by implementing ICTS in several sectors of public services, it could help to eradicate corruption in Indonesia. Local Governments has been using e-budgeting but corruption is still prevalent. ICTS serves as way to reduce corruption rate but it does not eradicate corruption at all. The adoption of ICTS in governmental systems creates an opportunity for the officers and staffs who understand and occupies skills of ICTS (e-literate) and at the same time blocks chances for those who do not understand ICTS. This is called as an up-skilling corruption. This paper will discuss e-administration which is understood as ‘the use of information and communication technologies and in particular the internet, as a tool to establish a better-quality administration. Using a case study of e-administration in Bandung City, this paper will discuss how Bandung City is to implement Online Licensing through BPPT or Badan Pengkajian dan Penerapan Teknologi (The Agency Assesment and Application of Technology) with a consideration that there is a chance for up-skilling corruption. Further, upon the discussion, recommendation on how to implement proper e-administration so that it will achieve its goal to eradicate corruption
THE IMPORTANCE OF COMPANY OWNERSHIP AND BUSINESS TRANSACTION DATA INTEGRATION IN SUPPORTING THE EFFORTS TO PREVENT AND ERADICATE CORRUPTION IN INDONESIA
Get PDFCorruption is commonly committed by leaving no official trace. In disclosing big corruption cases, investigators are often challenged by defendant who always seeks to make an alibi on the charges of the investigators such as by creating fake or underlying business. The application of the principle of shifting burden of proof by the defendant could actually be detrimental to the prosecution process if the public prosecutor fail to prove to the contrary on the argument or evidence submitted by the defendant who is trying to deny the charge of public prosecutor. Such condition may occur due to the possibility that the defendant could convey some evidence of business transactions and sources of information that might not be successfully acquired by the public prosecutor, law enforcers and other relevant government agencies prior to the prosecution process. In this case, there is a big possibility that the perpetrators have manipulated financial transaction information assisted by the gatekeepers. The following entries parse the root of the problem for the matter and provide recommendations for the integration of business transparency approach to prevent and eradicate corruption by making breakthroughs that could prevent from the usage of fake financial transaction information as the evidence that could obscure the crime of corruption