发布求助
文献互助 智能选刊 最新文献

Asia Pacific Fraud Journal最新文献

筛选
英文 中文
Start-Up and Fraud Shenanigans: Case Study on Start-Ups Affiliated with Public Companies 初创企业与欺诈诡计:以上市公司附属初创企业为例
Asia Pacific Fraud Journal Pub Date : 2022-06-30 DOI: 10.21532/apfjournal.v7i1.247
Ruri Octari Dinata, A. Nurbaiti
{"title":"Start-Up and Fraud Shenanigans: Case Study on Start-Ups Affiliated with Public Companies","authors":"Ruri Octari Dinata, A. Nurbaiti","doi":"10.21532/apfjournal.v7i1.247","DOIUrl":"https://doi.org/10.21532/apfjournal.v7i1.247","url":null,"abstract":"This study explains how fraud occurs in start-up companies. This study uses qualitative method with thick description technique with the aim of investigating current events and directing them to concepts and theories by utilizing information obtained from informants. The results of this study show that shenanigans were initially formed from a culture shock that led to a fraud in the form of corruption that harmed many parties, including investors. This happens because fraud has become a culture and the company leaders have lost their integrity. The novelty of this research lies in the type of fraud committed by fraud perpetrators that occur in start-up companies.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"37 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":"133098479","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
Overcoming Fraud and Cybercrime: The Role of Integrity in Village Financial System Reporting 克服欺诈与网络犯罪:诚信在农村金融系统报告中的作用
Asia Pacific Fraud Journal Pub Date : 2022-06-30 DOI: 10.21532/apfjournal.v7i1.252
N. Ningrum, Kristina Devihanna Batubara, A. Hapsari
{"title":"Overcoming Fraud and Cybercrime: The Role of Integrity in Village Financial System Reporting","authors":"N. Ningrum, Kristina Devihanna Batubara, A. Hapsari","doi":"10.21532/apfjournal.v7i1.252","DOIUrl":"https://doi.org/10.21532/apfjournal.v7i1.252","url":null,"abstract":"This research aims to describe the implementation of control in village financial system (Indonesia: Sistim Keuangan Desa / Siskeudes) in order to maintain the integrity data of village funds, outright the monitoring againsts the threat of fraud, both in a form of conventional and also cybercrime. The technique used in this research is descriptive qualitative methods and the data used are primary data obtained from direct interviews with the key person informants and the secondary data in the form of documentation to support this research as evidence of the controls to be identified. Results shows that Internal Control such as Environmental Control, Physical Security Control, Logical Security Control and IS Operating Control has been implemented in Siskeudes Samirono. If all the control is being optimally implemented and periodically reviewed to ensure that it is able to mitigate the risk of fraud and cybercrime in the implementation of Siskeudes, the quality of the information produced will be ensured.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"310 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":"115909472","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
Beneish Model: Detection of Indications of Financial Statement Fraud Using CEO Characteristics 贝尼什模型:利用CEO特征发现财务报表舞弊的迹象
Asia Pacific Fraud Journal Pub Date : 2022-06-30 DOI: 10.21532/apfjournal.v7i1.258
Siti Masruroh, Anita Carolina
{"title":"Beneish Model: Detection of Indications of Financial Statement Fraud Using CEO Characteristics","authors":"Siti Masruroh, Anita Carolina","doi":"10.21532/apfjournal.v7i1.258","DOIUrl":"https://doi.org/10.21532/apfjournal.v7i1.258","url":null,"abstract":"The study aims to analyze the influence of CEO characteristic factors on indications of financial statement fraud using the Beneish Model. Based on the upper echelon theory, this study proposes six hypotheses which are tested using logistic regression analysis. This study uses secondary data derived from financial statements or annual reports of mining companies listed on the Indonesia Stock Exchange from 2015 to 2019. The results of this study show that CEO characteristics in the form of CEO age, educational background, and work experience cannot be used as indicators that can detect financial statement fraud. Meanwhile, some other characteristics that are still the focus of this study, such asCEO’s gender, tenure, and nationality havean influence on indications of financial statement fraud. So, it can be concluded that the CEO characteristics that have a link in detectingfinancial statement fraud can be considered fraud prevention efforts.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"46 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":"124707811","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
Analysis of the Effect of Implementing Seller’s Integrity and Buyer’s Prudence on Fraudulent Acts in E-Commerce in Indonesia 印尼实施卖方诚信与买方审慎对电子商务欺诈行为的影响分析
Asia Pacific Fraud Journal Pub Date : 2022-06-30 DOI: 10.21532/apfjournal.v7i1.257
Asri Noer Rahmi, Ade Wirman Syafei, Silvia Siska Pratiwi, Fiona Daffa Darmawan
{"title":"Analysis of the Effect of Implementing Seller’s Integrity and Buyer’s Prudence on Fraudulent Acts in E-Commerce in Indonesia","authors":"Asri Noer Rahmi, Ade Wirman Syafei, Silvia Siska Pratiwi, Fiona Daffa Darmawan","doi":"10.21532/apfjournal.v7i1.257","DOIUrl":"https://doi.org/10.21532/apfjournal.v7i1.257","url":null,"abstract":"The aim of this research is to analyze the effect of implementing seller’s integrity and buyer’s prudence on the fraudulent acts in e-commerce in Indonesia. This research needs to be discussed because of the increase of e-commerce usage as a platform to do transactions between sellers and buyers. The used design in this research is quantitative descriptive research with the secondary data type. The sampling technique used is the purposive sampling technique with e-commerce in Indonesia as the population and total of 200 stores as qualified samples. The data analysis method used is the parametric statistic method with multiple linear regression as the hypothesis testing method. This research used SPSS Version 25 software to process the data. The result shows that the seller’s integrity has a negative significance effect on fraudulent act, while the buyer’s prudence has a positive significant effect on fraudulent act.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"1 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":"115089548","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
Supreme Audit Institution of Indonesia: Interference in it’s Independence 印尼最高审计机构:对其独立性的干涉
Asia Pacific Fraud Journal Pub Date : 2022-01-01 DOI: 10.21532/apfjournal.v6i2.213
Aidel Basri
{"title":"Supreme Audit Institution of Indonesia: Interference in it’s Independence","authors":"Aidel Basri","doi":"10.21532/apfjournal.v6i2.213","DOIUrl":"https://doi.org/10.21532/apfjournal.v6i2.213","url":null,"abstract":"Badan Pemeriksa Keuangan (BPK) is the Supreme Audit Institutionof Indonesia. As afull member ofInternational Organization of Supreme Audit Institutions (INTOSAI), BPK is expected to abideby INTOSAI Framework of Professional Pronouncements (IFPP). IFPPcontains three categories of professional pronouncements which are principle, standard and guidance. All of themserve as a formal and authoritative announcement of the INTOSAI members. One of the most important and fundamental IFPP’s principle is the independence of SAI. SAI can only accomplish their tasks effectively and objectively if they are independent of the audited entity and are protected against anyinterference. This study discusses the implementation of IFPP’s principle ofthe independence of SAI byBPK, particularly on the aspect of independence to manage its own resources. The results of the study found that BPKhas not yet fully independent to manage itsown budget and audit staff.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"126 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121569990","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 Role of Independend Commisioners in Moderating the Effect of Profitability, Company Size and Company Risk on Tax Avoidance 独立专员在调节盈利能力、公司规模和公司风险对避税的影响中的作用
Asia Pacific Fraud Journal Pub Date : 2022-01-01 DOI: 10.21532/apfjournal.v6i2.222
kurnianingsih Asih, D. Darmawati
{"title":"The Role of Independend Commisioners in Moderating the Effect of Profitability, Company Size and Company Risk on Tax Avoidance","authors":"kurnianingsih Asih, D. Darmawati","doi":"10.21532/apfjournal.v6i2.222","DOIUrl":"https://doi.org/10.21532/apfjournal.v6i2.222","url":null,"abstract":"The purpose of this study was to determine and analyze the the role of Independent Commissioners in moderating the effect of profitability, company size, and company risk on tax avoidance in manufacturing companies on the Indonesia Stock Exchange period 2016-2018 with a total of 77 companies. The sampling technique in this study used a purposive sampling technique with a total observation are of 231 firm-years. With multiple regression analysis, this research showed that the Company’s Profitability and Risk had a significant positive effect on Tax Avoidance, while Company Size did not have a significant effect on Tax Avoidance. The Independent Commissioners succeeded in weakening the positive influence of profitability and company risk on tax avoidance.This research succeeds in proving that as a component of the corporate governance mechanism, the Independent Commissioner has a role in supervising managerial decisions, including tax decision.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123805158","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: 4
The Implementation of Fraud Risk Assessment and Anti-Fraud Strategy in Government Institution XYZ 政府机构欺诈风险评估与反欺诈策略的实施
Asia Pacific Fraud Journal Pub Date : 2022-01-01 DOI: 10.21532/apfjournal.v6i2.232
Teguh Wibowo, A. N. Tobing
{"title":"The Implementation of Fraud Risk Assessment and Anti-Fraud Strategy in Government Institution XYZ","authors":"Teguh Wibowo, A. N. Tobing","doi":"10.21532/apfjournal.v6i2.232","DOIUrl":"https://doi.org/10.21532/apfjournal.v6i2.232","url":null,"abstract":"Government Institution XYZ is one of the government institutions trying to build bureaucratic reform and minimize fraud risk. This study attempted to conduct a fraud risk assessment to identify, analyze, evaluate, and determine appropriate anti-fraud strategies to various fraud risk scenarios that may occur in Government Institution XYZ. The research was conducted qualitatively with a case study approach. The data were collected through document analysis, questionnaires, interviews, and Focused Group Discussion (FGD). Based on the FRA results, researchers identified thirteen fraud risk scenarios that organization needs to anticipate. Considering the organization’s risk appetite, there are two very high-level risk scenarios, four high-level risk scenarios, four medium-level risk scenarios, and three low-level risk scenarios among all of these risk scenarios. Several anti-fraud strategies need to be implemented to reduce fraud risk, including preventive, detective, and responsive strategies by optimizing existing and other relevant anti-fraud strategies.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134181605","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: 2
Analysis of the Effect of Sharia Compliance and Islamic Corporate Governance on Fraud in Islamic Banks in Indonesia 2017-2019 伊斯兰教法合规和伊斯兰公司治理对印尼伊斯兰银行欺诈的影响分析(2017-2019
Asia Pacific Fraud Journal Pub Date : 2022-01-01 DOI: 10.21532/apfjournal.v6i2.214
Hidayah Fazrin Milenia, Silvia Siska Pratiwi, Ade Wirman Syafei, Asri Noer Rahmi
{"title":"Analysis of the Effect of Sharia Compliance and Islamic Corporate Governance on Fraud in Islamic Banks in Indonesia 2017-2019","authors":"Hidayah Fazrin Milenia, Silvia Siska Pratiwi, Ade Wirman Syafei, Asri Noer Rahmi","doi":"10.21532/apfjournal.v6i2.214","DOIUrl":"https://doi.org/10.21532/apfjournal.v6i2.214","url":null,"abstract":"This study aims to analyze the factors that influence the occurrence of fraud in Islamic banks in Indonesia. Measurement of fraud in Islamic banks is based on the number of internal frauds that occur in the financial year. The population in this study is Islamic banks in Indonesia for the period 2017-2019. The sample is selected using purposive sampling method and the number of samples obtained is 24 samples. The data used in this study are secondary data in the form of financial reports and corporate governance reports. Data analysis is performed using classical assumption tests and regression analysis. The results of this study indicate that Islamic corporate governance has a significant effect on internal fraud in Islamic banks in Indonesia. Meanwhile, partially the profit sharing ratio and Islamic investment ratio do not have a significant effect on internal fraud in Islamic banks in Indonesia. Islamic banking must comply with accounting standards and Auditing Organizations for Islamic Financial Institutions (AAOIFI) to minimize fraud in operations.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115695689","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
Integrity, Religiosity, Gender: Factors Preventing on Academic Fraud 诚信、宗教、性别:防范学术造假的因素
Asia Pacific Fraud Journal Pub Date : 2022-01-01 DOI: 10.21532/apfjournal.v6i2.234
Nurlita Novianti
{"title":"Integrity, Religiosity, Gender: Factors Preventing on Academic Fraud","authors":"Nurlita Novianti","doi":"10.21532/apfjournal.v6i2.234","DOIUrl":"https://doi.org/10.21532/apfjournal.v6i2.234","url":null,"abstract":"The purpose of this study is to explain and predict the effect of respondent integrity and religiosity in relation to the possibility of academic fraud, which is mostly done by students. The study was also supposed to look at the effect of gender on students’ academic fraud behavior. This study involved 102 accounting students from public universities in Malang, Indonesia. Researchers used survey methods to collect data, and data were analyzed by SPSS software using multiple linear regression and moderated regression analysis. The findings of this study indicate that a lack of integrity and religion has a negative impact on the likelihood of academic fraud. This shows that students with higher levels of honesty and religion are less likely to commit academic fraud. While gender did not appear to have a substantial impact on the effect between integrity, religiosity, and the likelihood of academic cheating, both male and female students had similar levels of integrity and religiosity. The findings of this study will be useful for universities in formulating academic policies related to academic fraud prevention measures.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122544136","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
Analysis of Policy, Supervision and Control Functions Through the Level of Efficiency, Effectiveness and Activity of the Village Budget (Case Study in Dawuan Tengah Village, Karawang for the Period 2017-2019) 通过村预算的效率、效果和活动水平分析政策、监督和控制功能(以卡拉旺达万登加村为例，2017-2019年)
Asia Pacific Fraud Journal Pub Date : 2022-01-01 DOI: 10.21532/apfjournal.v6i2.230
Eko Gumaya Sari, Widya Khoerunnisa
{"title":"Analysis of Policy, Supervision and Control Functions Through the Level of Efficiency, Effectiveness and Activity of the Village Budget (Case Study in Dawuan Tengah Village, Karawang for the Period 2017-2019)","authors":"Eko Gumaya Sari, Widya Khoerunnisa","doi":"10.21532/apfjournal.v6i2.230","DOIUrl":"https://doi.org/10.21532/apfjournal.v6i2.230","url":null,"abstract":"The purpose of this research is to determine the function of policy, supervision and control through the ratio of effectiveness level, efficiency level and activity level of Village Budget in Dawuan Tengah Village. The Village Budget Report was obtained from the Secretary of Dawuan Tengah Village. This research uses quantitative and qualitative approaches. Processing the data analysis is done by means of the likert scale method and quantitative method by calculating the ratio of effectiveness level, efficiency level and activity level. Overall, it can be concluded that during a period of 3 years (2017-2019) the results and achievements of the village budget management have been very effective, very efficient and very maximal. The performance of the village government in allocating village fund budget is excellent. Village funds are able to make a better changes for Dawuan Tengah Village. The implementation of policy, supervision and control of the village budget is quite effective and efficient and all activities run very optimally so that there is no potential for fraud.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114581307","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
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信