Asia Pacific Fraud Journal最新文献_第5页

Accountability for the Implementation of State Finances (APBN) for the Covid-19 Pandemic Program and National Economic Recovery (PC-PEN) in the Fiscal Year 2020 2020财政年度应对新冠肺炎疫情计划和国民经济复苏国家财政执行问责制

Asia Pacific Fraud Journal Pub Date : 2022-12-25 DOI: 10.21532/apfjournal.v7i2.254

P. Kennedy

{"title":"Accountability for the Implementation of State Finances (APBN) for the Covid-19 Pandemic Program and National Economic Recovery (PC-PEN) in the Fiscal Year 2020","authors":"P. Kennedy","doi":"10.21532/apfjournal.v7i2.254","DOIUrl":"https://doi.org/10.21532/apfjournal.v7i2.254","url":null,"abstract":"This study aims want to see the results of the examination of the Supreme Audit Agency (BPK) in its reporting to the House of Representatives of the Republic of Indonesia (DPR-RI) concerning the study of State Finance to fulfill the task of inspection of Accountability for Implementation of the Budget (APBN) for the Fiscal Year 2020 related explicitly with the COVID-19 Handling and National Economic Recovery Program (PC-PEN), in connection with the Internal Control System (SPI) and Compliance with Legislation. The research method in this study is to use qualitative methods through the literature or secondary data. The process of collecting data in this research is by using the form of documentation and literature study, namely by collecting and studying data, especially those taken from the results of the BPK examination. Although the BPK’s examination results gave an “Unqualified Opinion” (WTP), BPK still saw that it did not fully achieve the effectiveness, transparency, accountability, and compliance of State Finance management and responsibilities in the PC-PEN Program in the COVID-19 pandemic emergency conditions.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128031029","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

The Use of Big Data Analytics in Detecting Academic Fraud 大数据分析在学术造假检测中的应用

Asia Pacific Fraud Journal Pub Date : 2022-12-25 DOI: 10.21532/apfjournal.v7i2.261

Firdatul Jannah, Anara Indrany Nanda Ayu Anissa, Wanda Maulida, Novita Novita

引用次数: 1

Fraud Risk Analysis Fraud Prevention Detection with Fraud Triangle and Financial Ratios at PT. Garuda Indonesia (Persero) Tbk. 诈欺风险分析与诈欺三角及财务比率之诈欺预防侦测。印尼鹰航(Persero) Tbk。

Asia Pacific Fraud Journal Pub Date : 2022-12-25 DOI: 10.21532/apfjournal.v7i2.269

Eko Gumaya Sari

{"title":"Fraud Risk Analysis Fraud Prevention Detection with Fraud Triangle and Financial Ratios at PT. Garuda Indonesia (Persero) Tbk.","authors":"Eko Gumaya Sari","doi":"10.21532/apfjournal.v7i2.269","DOIUrl":"https://doi.org/10.21532/apfjournal.v7i2.269","url":null,"abstract":"This study aims to detect the risk of fraud in the financial statements and ongoing fraud prevention measures if there are irregularities in the financial statements. The issue of earnings management in the financial statements of PT Garuda Indonesia (Persero) Tbk by significantly increasing profits has raised a lot of suspicion and greatly harmed many parties, especially investors who invested in this company. The analysis was carried out using the fraud triangle variable and by asking for opinions from experts in their respective fields or professions related to fraud, such as auditors, accounting staff and employees who assist in the presentation of financial statements. The sample included 30 respondents. The calculation of financial ratios was done by calculating the ratio of liquidity, profitability, and solvency to detect fraud risk. The results of the analysis of fraud detection during the 2017-2019 period showed that there was an indication of markups on the company’s capital and profits in 2019. During those three years there was a decline in the company’s performance including its effectiveness in paying its short-term debt. This is in line with the opinion of auditors and users of financial statements who have predicted fraud and profit markups in the financial statements.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127930538","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

Implementing Transparency in Cash Receipts: A Non-Profit Organization Perspective 现金收入透明度的实施:一个非营利组织的视角

Asia Pacific Fraud Journal Pub Date : 2022-12-25 DOI: 10.21532/apfjournal.v7i2.265

Natasia Alinsari, Adrian Izaak Rompis, A. Hapsari

引用次数: 0

Determinants of Whistleblowing Intentions: The Role of Education in Building Personal Integrity 检举意图的决定因素:教育在建立个人诚信中的作用

Asia Pacific Fraud Journal Pub Date : 2022-07-11 DOI: 10.21532/apfjournal.v7i1.262

Zakiatul Annisaa, Suci Nurlaeli

{"title":"Determinants of Whistleblowing Intentions: The Role of Education in Building Personal Integrity","authors":"Zakiatul Annisaa, Suci Nurlaeli","doi":"10.21532/apfjournal.v7i1.262","DOIUrl":"https://doi.org/10.21532/apfjournal.v7i1.262","url":null,"abstract":"This study aims to find outwhetherthe independent variablesconsisting of relativism ethical orientation, moral intensity, organizational commitment, professional identity, anticipatory socialization, and locus of controlhavean effecton employee’s whistleblowing intention. In this research, integrity is peroxided on anticipatory socialization. The data used in this study was obtained from questionnaires distributed to 204 respondents of which 31% of them pursued higher education at the same institution. This research used quantitative methods with data quality tests and classical assumption tests. Theresults show that relativism ethics orientation, professional identity, and anticipatory socialization have a positive effect on whistleblowing intentions. Meanwhile, moral intensity and organizational commitment have no effect on whistleblowing intentions. Locus of Control has a negative effect on whistleblowing intentions. The results of this study are expected to contribute to providing a perspective on the importance of internalizing integrity in education and providing input to government agencies in supporting the enforcement of whistleblowing policies and disclosure of fraud effectively by understanding the factors that contribute positively to employee intentions to whistleblowing.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126270525","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

Social Control as Fraud Prevention Effort in State Audit Institutions 社会控制作为国家审计机关防范舞弊的手段

Asia Pacific Fraud Journal Pub Date : 2022-07-09 DOI: 10.21532/apfjournal.v7i1.250

Suci Amelia Harlen, Anggi Aulina Harahap

引用次数: 2

A Review on Cyberloafing: The Effects of Social Platforms on Work Performance 网络闲逛:社交平台对工作绩效的影响

Asia Pacific Fraud Journal Pub Date : 2022-07-09 DOI: 10.21532/apfjournal.v7i1.249

Godlove Dismas Ngowella, Lamin Rene Loua, S. Suharnomo

{"title":"A Review on Cyberloafing: The Effects of Social Platforms on Work Performance","authors":"Godlove Dismas Ngowella, Lamin Rene Loua, S. Suharnomo","doi":"10.21532/apfjournal.v7i1.249","DOIUrl":"https://doi.org/10.21532/apfjournal.v7i1.249","url":null,"abstract":"Cyberloafing is a collection of work-related behaviours in which an employee engages in electronically-mediated activities, notably through the use of the internet, that are unrelated to their job duties. The development of communication technology has become a blessing in disguise for employees’ work performance, and over the years, organisations have tried to improve work-related activities that would have an impact on their employees’ work performance and also deal with how they cope with the usability of the internet. This paper aims to review and analyse cyberloafing with regards to the use of social platforms on work performance in previous studies conducted in Saudi Arabia. The findings demonstrate that increasing educational activities on an hourly basis has a favourable impact on work performance, whereas reducing time spent on social media networks increases time spent on work-related activities and hence increases work performance. Employers should create a balance between work and leisure time for their employees to ensure more productivity as technology makes people spend more time on their devices. Hence, work-leisure policies will be crucial in improving work performance and maintaining discipline during working hours.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115380473","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: 1

The Role of Supervision: Is it Still Optimal in the Assistant Lecturer Corps? 监督的作用:在助理讲师队伍中是否仍然是最佳的?

Asia Pacific Fraud Journal Pub Date : 2022-06-30 DOI: 10.21532/apfjournal.v7i1.248

Yokhebed Widhianingtyas, Christian Alessandro Noreen, A. Hapsari

引用次数: 0

Implementation of Information Technology, Opportunity, and Tendency of Fraud 信息技术的实施、机遇和欺诈倾向

Asia Pacific Fraud Journal Pub Date : 2022-06-30 DOI: 10.21532/apfjournal.v7i1.255

Nurlita Novianti, Yuki Firmanto

{"title":"Implementation of Information Technology, Opportunity, and Tendency of Fraud","authors":"Nurlita Novianti, Yuki Firmanto","doi":"10.21532/apfjournal.v7i1.255","DOIUrl":"https://doi.org/10.21532/apfjournal.v7i1.255","url":null,"abstract":"The research investigates the impact of fraud in Indonesian public sector by using information technology phenomenon. The study investigates the impact of information technology on the tendency of fraud through mediation to construct an opportunity. Based on the logical thinking of information technology provides capabilities for companies that could potentially open up an opportunity for fraud perpetrators to commit fraud. Therefore, the first test of the research examines the effect of information technology to construct an opportunity. The second test, the research explores the information technology that influence the tendency of fraud without mediation to construct an opportunity. The research uses a group of 58 person who experienced in finance and procurement departments using the judgment sampling method. Partial Least Squares was used to analyze the data. The findings indicate that the existence of information technology within an agency to provide the benefits of information technology capability that was conceived as a media and, therefore, information technology capability will also be able to provide a loophole for fraud perpetrators to do fraud.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133809766","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

Market Consequences and Real Earnings Management: Empirical Study in Indonesia 市场后果与真实盈余管理:印尼的实证研究

Asia Pacific Fraud Journal Pub Date : 2022-06-30 DOI: 10.21532/apfjournal.v7i1.210

Greska Redielano Ramadan, M. N. Alim, Prasetyono Prasetyono, N. Sayidah

引用次数: 0