Asia Pacific Fraud Journal最新文献_第3页

I’M GONE (Integrity Minimal, Greed, Opportunity, Need, Exposure) as the Causes of the Collapse of the KPK’s Anti-Corruption Goal 我走了(诚信最小化、贪婪、机会、需要、暴露)是肃贪会反腐目标失败的原因

Asia Pacific Fraud Journal Pub Date : 2023-06-30 DOI: 10.21532/apfjournal.v8i1.267

Romi Suryana

{"title":"I’M GONE (Integrity Minimal, Greed, Opportunity, Need, Exposure) as the Causes of the Collapse of the KPK’s Anti-Corruption Goal","authors":"Romi Suryana","doi":"10.21532/apfjournal.v8i1.267","DOIUrl":"https://doi.org/10.21532/apfjournal.v8i1.267","url":null,"abstract":"Corruption Eradication Commission (Indonesia: Komisi Pemberantasan Korupsi/ KPK) as an anti-corruption institution must be free from corruption problems caused by its leaders or employees. Based on these problems, the author needs to conduct limited research to reveal the factors that cause irregularities by KPK employees. The research was conducted by collecting data based on documents and theories obtained from literature studies and then analyzed to reveal the factors causing corruption by KPK employees. The results of the study reveal 5 factors that cause corruption by KPK employees, namely: 1) Lack of integrity of the perpetrators in carrying out their duties as Evidence Managers, 2) The perpetrators are proven to have a greedy nature, where the process of taking gold begins with a small amount and continued with a larger portion on the next opportunity, 3) The perpetrator has the opportunity because of his role in supervising and monitoring the booty and then taking the booty from the storage house on the orders of the investigator, 4) The perpetrator is proven to have more needs including financial activities in high risk portfolios in the form of investment in stocks/foreign currency, 5) The perpetrators consider that the exposure to punishment imposed on corruptors is not proportional with the impact of losses, example the case of KPK investigators who are suspected of destroying evidence in the bribery case are only returned to the original agency without adequate punishment. It is hoped that the results of this research can be input to all Ministries/Institutions to strengthen the internal control system and make more efforts to maintain the integrity of each individual employee so that similar problems do not occur in the future.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"278 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116849165","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Disclosing the Potential for Fraud in the Flow of Funds at “Dana” Cooperative 揭露“达纳”合作社资金流动中可能存在的欺诈

Asia Pacific Fraud Journal Pub Date : 2023-06-30 DOI: 10.21532/apfjournal.v8i1.304

A. Hapsari, I. Utami, Yohanes Yakobus Werang Kean, Gracella Theotama

{"title":"Disclosing the Potential for Fraud in the Flow of Funds at “Dana” Cooperative","authors":"A. Hapsari, I. Utami, Yohanes Yakobus Werang Kean, Gracella Theotama","doi":"10.21532/apfjournal.v8i1.304","DOIUrl":"https://doi.org/10.21532/apfjournal.v8i1.304","url":null,"abstract":"Apart from being a pillar of national economic development, cooperatives also play a role in improving the welfare of their members. The whole process of managing cooperatives must be based on the principles of good organizational governance. However, the good role of cooperatives in supporting the national economy has not been realized properly. Cases of fraud still often occur in the process of managing cooperative funds which have an impact on the sustainability of cooperatives and stakeholders. In every case of fraud there must be motives behind it. This study aims to identify the potential for fraud and its motives at “Dana” Cooperative in X Village, Y Regency, East Nusa Tenggara Province. This research uses a qualitative approach with a case study method. The data used in this study are primary data, obtained through Focus Group Discussions (FGD) and interviews, and secondary data from supporting documents. The results of this study indicate that there is a potential for fraud in managing funds at “Dana” Cooperative in the form of asset misappropriation. The funds managed by the cooperative are funds obtained from funding program for the independent villages launched by the provincial government. Fraud motives include pressure, opportunity, and rationalization.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124615364","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Collusion Fraud Risk Mitigation with Integration of Data Analytics in E-Tendering 集成数据分析降低电子投标串通欺诈风险

Asia Pacific Fraud Journal Pub Date : 2023-06-30 DOI: 10.21532/apfjournal.v8i1.301

Mustofa Kamal

{"title":"Collusion Fraud Risk Mitigation with Integration of Data Analytics in E-Tendering","authors":"Mustofa Kamal","doi":"10.21532/apfjournal.v8i1.301","DOIUrl":"https://doi.org/10.21532/apfjournal.v8i1.301","url":null,"abstract":"There are already mandates and recommendations for detecting indications of tender collusion, but the risk of collusion in e-tendering has not been handled properly. Meanwhile, data analytics competency has become a prerequisite for successful digital transformation. This study aims to reveal the projection of data analytics integration in controlling collusion risk in e-tendering. This study uses a quantitative research method. The object of this study includes data on the risk of tender collusion and the KPPU’s Decisions for 2021 and 2022. The results of this study reveal that the average similarity of bids is 0.5308, a parameter indicating the risk of collusion in tenders. Existing controls have not been effective in dealing with this risk. Control development can be designed by referring to KPPU regulations and recommendations to LKPP. Maximum control standards can be applied by developing preventive controls in the form of data analytics competence training for the Selection Committee so that they are able to detect indications of collusion in tenders. In addition, data analytics tools need to be integrated into e-tendering in the Electronic Procurement System (SPSE).","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"87 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128189648","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Corporate Governance, Effectiveness of Internal Audit Function and Fraud in Islamic Banking in Indonesia 印度尼西亚伊斯兰银行的公司治理、内部审计职能的有效性和欺诈

Asia Pacific Fraud Journal Pub Date : 2023-06-30 DOI: 10.21532/apfjournal.v8i1.272

Naufal Al Baqir, Sulhani Sulhani

引用次数: 0

Construct Validity Test of Integrity and Suryomentaram-style Introspection in Creating Anti-Fraud 构建诚信效度检验与suryomentaram式内省创建反欺诈

Asia Pacific Fraud Journal Pub Date : 2023-06-30 DOI: 10.21532/apfjournal.v8i1.274

Mustika Prabaningrum Kusumawati, A. Rahman

{"title":"Construct Validity Test of Integrity and Suryomentaram-style Introspection in Creating Anti-Fraud","authors":"Mustika Prabaningrum Kusumawati, A. Rahman","doi":"10.21532/apfjournal.v8i1.274","DOIUrl":"https://doi.org/10.21532/apfjournal.v8i1.274","url":null,"abstract":"The high level of corruption and fraud in Indonesia is one of the crucial problems that must be resolved immediately by the Government of Indonesia. Various efforts to eradicate corruption and the creation of anti-fraud will not be optimal if the habit of applying the meaning of integrity in actions and behavior, which begins with the determination of an employee or public official, is still mixed with the desire to enrich oneself and one’s class. The identification of the problem in this study includes 3 (two) things. First, does the construct of measuring instrument of integrity and Suryomentaram-style introspection supports the efforts to prevent fraud and corruption and fulfill unidimensionality by using confirmatory factor analysis? Second, does the measuring instrument of integrity and Suryomentaram-style introspection in this study consists of items that fit in measuring integrity and Suryomentaram-style introspection using the application of the polytomous IRT model? Third, do the items in the measuring instrument of integrity and Suryomentaram-style introspection in this study contain a response bias based on gender that can be detected through differential item functioning (DIF)?. This research was conducted with the aim of obtaining measuring instrument of integrity and Suryomentaram-style introspection that supports steps to prevent fraud and corruption at the level of implementing employees to managers in Indonesian companies and/or state institutions.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130354912","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Strengthening Integrity and Introspection: Approaches to Safeguard Organization’s Values from Fraud and Misconduct 加强诚信和自省:保护组织免受欺诈和不当行为影响的方法

Asia Pacific Fraud Journal Pub Date : 2023-06-30 DOI: 10.21532/apfjournal.v8i1.270

Nugroho Nugroho

引用次数: 1

Preliminary Study on Corruption Case in the Indonesian Banking Sector: Overview of the Fraudster, Loss, and Fraud Modes 印尼银行业腐败案件的初步研究:欺诈者、损失和欺诈模式概述

Asia Pacific Fraud Journal Pub Date : 2023-06-30 DOI: 10.21532/apfjournal.v8i1.263

Windhu Wibisono

{"title":"Preliminary Study on Corruption Case in the Indonesian Banking Sector: Overview of the Fraudster, Loss, and Fraud Modes","authors":"Windhu Wibisono","doi":"10.21532/apfjournal.v8i1.263","DOIUrl":"https://doi.org/10.21532/apfjournal.v8i1.263","url":null,"abstract":"The banking sector is the area with the most corruption on a global and national scale (ACFE, 2021; ACFE Indonesia Chapter, 2020). The banking sector itself is a sector that is rigid in terms of regulation and places great emphasis on prudential aspects in its business processes. Bahoo (2020) in his paper states that corruption in the banking sector raises considerations for building an anti-corruption architectural system within banks to eradicate corruption. This preliminary study will describe cases of corruption in the banking sector in Indonesia in a limited period of time. This study uses data from court rulings related to banking corruption cases registered in 2020. The overview of corruption cases shows the central tendency related to the profile of fraudsters, the value of state finance loss, court imprisonment, and the modus operandi of fraud/corruption committed by the perpetrators. The findings show that corruption in the banking sector in Indonesia occurs at State-Owned Enterprises and Local Government-Owned in the form of commercial banks, rural banks and sharia rural banks. The data indicates that in terms of gender, the fraudsters, although still dominated by the male gender, are relatively equal with the female gender where ratio of the male and the female is 6:4. Furthermore, the data indicates that in terms of position or rank of the fraudster, the higher the position of the bank’s internal employee, the greater the value of state finance loss incurred. The results of this study also show that the modus operandi of crimes that often occur is borrowing the name of the debtor, fictitious credit, and collusion in applying for credit. The repeated modus operandi is a challenge for policy managers in designing better systems and governance to eliminate the level of corruption in the banking sector. In the future, it is necessary to expand and enrich data collection and data analysis of corruption cases in the banking sector in Indonesia so that it can provide a better picture.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130840346","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Regulation in Preventing Fraud that Occurs Through Digital Physical Gold Trading by Integrating Technology and Human Approaches 科技与人力相结合防止数字实物黄金交易欺诈的监管

Asia Pacific Fraud Journal Pub Date : 2023-06-30 DOI: 10.21532/apfjournal.v8i1.297

Hans Gilbert Ericsson

引用次数: 0

Do Good Corporate Governance and Whistleblowing Systems in Bank Industry Effectively Support Fraud Detection and Prevention? 银行业良好的公司治理和举报制度是否能有效地支持欺诈检测和预防?

Asia Pacific Fraud Journal Pub Date : 2023-06-30 DOI: 10.21532/apfjournal.v8i1.296

A. Sudjono

{"title":"Do Good Corporate Governance and Whistleblowing Systems in Bank Industry Effectively Support Fraud Detection and Prevention?","authors":"A. Sudjono","doi":"10.21532/apfjournal.v8i1.296","DOIUrl":"https://doi.org/10.21532/apfjournal.v8i1.296","url":null,"abstract":"Fraud can damage a business organization, and it might threaten the goals and targets achievement. It is very important to implement an effective strategy for detecting and preventing fraud. This research measures how good corporate governance principles, represented by the board of commissioners (BoC), audit committee (AC), internal audit units, and also whistleblowing system support fraud detection and prevention in banking companies. The data is analyzed using SMART-PLS with a total of 8 banks’ data for seven years from 2015 to 2021. It is found that good corporate governance executors affect the WBS by 51.3%, while fraud detection is affected both by the good corporate governance mechanism and the whistleblowing system by 37.5%. Both the board of commissioners and audit committee were found to affect the whistleblowing system, while internal audit units don’t. In contrast to this, fraud is affected by internal audit units and whistleblowing systems. Both regulators and companies must realize that both the human aspect and technology aspect, each represented by GCG principles and whistleblowing system have an important effect on fraud detection.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126099349","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Testing the Public Officials’ Integrity in the Moonlighting of State-Owned Company Commissioner 国有公司专员兼职中的公职人员诚信检验

Asia Pacific Fraud Journal Pub Date : 2023-06-30 DOI: 10.21532/apfjournal.v8i1.259

Shalahuddin Haikal

{"title":"Testing the Public Officials’ Integrity in the Moonlighting of State-Owned Company Commissioner","authors":"Shalahuddin Haikal","doi":"10.21532/apfjournal.v8i1.259","DOIUrl":"https://doi.org/10.21532/apfjournal.v8i1.259","url":null,"abstract":"Conflict of interest is related to fraud and corruption, whose sources include the following, (a) concurrent positions or moonlighting, (b) public sector non-cooling off work/business activities post-employment, (c) work and personal business interests of family, friends, and associates, (d) affiliate relationship of community groups, organizations, and political aspirations. Therefore, this study aimed (1) to develop a catalogue of laws and regulations implicitly and explicitly prohibiting state officials or government employees from implementing moonlighting. It indicated the explicit prohibition of moonlighting against interfering with the conditions causing conflicts of interest. It also aimed (2) to examine the moonlighting of SOE commissioners through state officials. In this analysis, SOE was selected as the sample due to being simultaneously regulated by various policies prohibiting conflicts of interest and moonlighting. The sample was also exchange-listed because of the obligation to disclose information in the Capital Market Law as an Annual Report, where the profiles of the Commissioner members were often showcased. The results showed that moonlighting was unacceptable by public officials as commissioner members, regarding the compiled catalogue.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130210607","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0