Asia Pacific Fraud Journal (APFJ - Association of Certified Fraud Examiners, ACFE)
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FRAUD THEORY EVOLUTION AND ITS RELEVANCE TO FRAUD PREVENTION IN THE VILLAGE GOVERNMENT IN INDONESIA*
Full text linkThis paper discusses the evolution of fraud theory from time to time, starting from initial fraud theories, such as White-Collar Crime, Fraud Triangle, and Fraud Scale, to modern fraud theories, such as Fraud Diamond, M. I. C. E model and ABC analysis. Studying the evolution of fraud theory will be very helpful to prevent the occurrence fraud in the future. In addition, this paper also discusses the relevance of fraud theory and fraud prevention in the village government. Village fund can be the object of fraud because of its significant amount, lack of control, and conflict of interest of various parties. Modern fraud theories, such as Fraud Diamond, M. I. C. E model, and ABC analysis are used to analyze the possibility of who will be the perpetrators of fraud in the village government (who), why they commit fraud (why), and how to prevent fraud in the village government (how). Fraud theory analysis in the village fund management could be a foundation for related parties (village stakeholders) to make relevant policies as well as a basis to conduct village fund research in the future
SYSTEMIC POLICY AS CRIMINAL POLITICS IN ERADICATING CORRUPTION IN INDONESIA
Full text linkCriminal Policy is a rational organization of the control of crime by society, which can be carried out operationally through a penal or non-penal policy. Reality shows that there is a flaw in penal policy in preventing crime act of corruption in Indonesia. Various efforts have been done to eradicate corruption, starting from law enforcement, political will, legislative policy, establishment of special institutions/commissions, improvement and reformation on bureaucracy, law socialization in various circles, and establishment of international cooperation. Yet, all of those efforts have not yielded maximum results. In Indonesia, corruption is still raging. Therefore, the corruption prevention policy should rely on not only penal policy, but also non-penal policy (systemic policy). The corruption prevention policy using systemic approach is a strategic policy as it is more preventive in dealing with corruption. The main goal of systemic policy is to handle and reduce the causative factors of criminal act of corruption
THE ROLE OF MASS MEDIA IN ERADICATING CORRUPTION
Full text linkSo far, Indonesia has never been able to escape from the entanglement of corruption. This fact requires all elements of the nation to participate actively in combating this social scourge. Given that Indonesia is a democratic state, where the people are the holder of supreme power, the people have an important role in uncovering and combating the problem of corruption. One of the role and participation of the public is through the media. The reason is because the mass media can reach all levels of society. The mass media is a strategic tool that is able to sniff out and dismantle the rotten practices that start emerging or still veiled. The fact proves that in various places in Indonesia and abroad, corruption is always associated with the mass media