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Exploring the ‘Free-Corruption Zone’ Award using the Theory of Change among the Indonesian National Police: A Case Study of Gowa Resort Police 运用印尼国家警察的变革理论探讨“自由腐败区”奖:以果瓦度假村警察为例
Asia Pacific Fraud Journal Pub Date : 2022-01-01 DOI: 10.21532/apfjournal.v6i2.233
Ardian Dirgantara
{"title":"Exploring the ‘Free-Corruption Zone’ Award using the Theory of Change among the Indonesian National Police: A Case Study of Gowa Resort Police","authors":"Ardian Dirgantara","doi":"10.21532/apfjournal.v6i2.233","DOIUrl":"https://doi.org/10.21532/apfjournal.v6i2.233","url":null,"abstract":"The current study aimed to address the nature of the programme of the “Free-Corruption Zone” Award, and whether the competition lessened the corruption. The study employed a qualitative method using exploratory approach on Gowa Resort Police. The Gowa Resort Police was selected as it had already been granted the ‘Free-Corruption Zone’ Award twice. The collected data were interviews, legal regulations, and state documents. The evaluation were carried out by doingsurveys contain the supporting and field components. The results yield that the inadequency of socialisation occurred, and a deterioration became barriers to the success of the competition. Further, the study offered recommendations according to the diagnosis tree and the Theory of Change to be engaged later by the INP, the MABR, and other public sectors.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"61 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":"126802813","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
Email Analysis in Fraud Investigation: Digital Forensic and Network Analysis Approach 欺诈调查中的电子邮件分析:数字取证和网络分析方法
Asia Pacific Fraud Journal Pub Date : 2022-01-01 DOI: 10.21532/apfjournal.v6i2.212
Wishnu Agung Baroto
{"title":"Email Analysis in Fraud Investigation: Digital Forensic and Network Analysis Approach","authors":"Wishnu Agung Baroto","doi":"10.21532/apfjournal.v6i2.212","DOIUrl":"https://doi.org/10.21532/apfjournal.v6i2.212","url":null,"abstract":"Email is an imperative method of communication that is changing the way people share their data and information. It provides effective and efficient communication, especially in business, convenience, and easy access and replication. Those electronic data should be considered by a fraud investigator to comprehend the investigation. Email can be divided into two parts: the head of the email and the email body. The head of the email is metadata that consists of unstructured data, and the body and its attachment consist of semi-structured data. The email data usually comes in large volumes and ranges of types. Therefore, a manual investigation of an email should be avoided. This paper uses the Design Science Research Methodology to discover the most profound framework in an email fraud investigation. Using email metadata and email body, this research performs a digital forensic framework: preparation, gathering, processing, and presentation, combines with social network analysis to be applicable in the investigation. The result shows that digital forensics process, network analysis, data visualization provides a more valuable and comprehensive insight into email analysis.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"21 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":"114309360","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
Machine Learning Algorithms in Fraud Detection: Case Study on Retail Consumer Financing Company 欺诈检测中的机器学习算法:以零售消费金融公司为例
Asia Pacific Fraud Journal Pub Date : 2021-12-30 DOI: 10.21532/apfjournal.v6i2.216
Nadya Intan Mustika, Bagus Nenda, Dona Ramadhan
{"title":"Machine Learning Algorithms in Fraud Detection: Case Study on Retail Consumer Financing Company","authors":"Nadya Intan Mustika, Bagus Nenda, Dona Ramadhan","doi":"10.21532/apfjournal.v6i2.216","DOIUrl":"https://doi.org/10.21532/apfjournal.v6i2.216","url":null,"abstract":"This study aims to implement a machine learning algorithm in detecting fraud based on historical data set in a retail consumer financing company. The outcome of machine learning is used as samples for the fraud detection team. Data analysis is performed through data processing, feature selection, hold-on methods, and accuracy testing. There are five machine learning methods applied in this study: Logistic Regression, K-Nearest Neighbor (KNN), Decision Tree, Random Forest, and Support Vector Machine (SVM). Historical data are divided into two groups: training data and test data. The results show that the Random Forest algorithm has the highest accuracy with a training score of 0.994999 and a test score of 0.745437. This means that the Random Forest algorithm is the most accurate method for detecting fraud. Further research is suggested to add more predictor variables to increase the accuracy value and apply this method to different financial institutions and different industries.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"28 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114133096","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: 3
Implementation of Regulatory and Supervisory Policy Authority in the Establishment of Internal SOP Against Credit Fraud in Indonesian Banking 印尼银行业在建立内部信用欺诈标准操作程序中的监管和监督政策权力的实施
Asia Pacific Fraud Journal Pub Date : 2021-12-30 DOI: 10.21532/apfjournal.v6i2.221
Mustika Prabaningrum Kusumawati, A. Rahman, Panzi Aulia Rahman
{"title":"Implementation of Regulatory and Supervisory Policy Authority in the Establishment of Internal SOP Against Credit Fraud in Indonesian Banking","authors":"Mustika Prabaningrum Kusumawati, A. Rahman, Panzi Aulia Rahman","doi":"10.21532/apfjournal.v6i2.221","DOIUrl":"https://doi.org/10.21532/apfjournal.v6i2.221","url":null,"abstract":"Banking is one of the drivers and centers of a country's economy. Based on the authority they have, it is not surprising that the risk held by banks is very high. Therefore, banking is one of the business sectors that have very strict supervision. This paper discusses how the implementation of regulatory policy authorities applicable in Indonesia related to the establishment of internal banking Standard Operating Procedures (SOPs) in minimizing the potential for credit fraud and how internal and external supervisory authorities can become benchmarks in supporting the creation of anti-fraud policies, especially in credit fraud. There are two main factors that can create a potential credit fraud chain that leads to financial statement fraud: first, delays in updating regulatory policies; and second, ineffective and insensitive internal and external banking supervision. In addition, there needs to be a certain regulatory policy that deals with credit fraud, whether issued by the government, Bank Indonesia, OJK or internal Banking SOP itself.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131194356","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
Kaizen Costing and Quality Academic Administration Services Case Study: Bureau of Academic Administration in Trilogy University 2019 改善成本核算与优质教务服务案例研究:三部曲大学教务局2019
Asia Pacific Fraud Journal Pub Date : 2021-06-30 DOI: 10.21532/apfjournal.v6i1.151
Nurisa Anzani, M. Zamzami, Aulia Nurazizah, Lely Dahlia
{"title":"Kaizen Costing and Quality Academic Administration Services Case Study: Bureau of Academic Administration in Trilogy University 2019","authors":"Nurisa Anzani, M. Zamzami, Aulia Nurazizah, Lely Dahlia","doi":"10.21532/apfjournal.v6i1.151","DOIUrl":"https://doi.org/10.21532/apfjournal.v6i1.151","url":null,"abstract":"The purpose of this study is to explain the application of kaizen costing to the Academic Administration Bureau of the University of Trilogy. Kaizen costing is a concept that aims to reduce costs, strengthen brands, increase market share, increase information exchange within the company, increase profits, reduce capacity utilization, improve employee quality and productivity, and make gradual and continuous improvements to operational activities. Trilogy University Academic Administration Bureau was the object of research and involved employees of the Academic Administration Bureau and Trilogy University students from 2014 - 2019. This study used primary and secondary data. Primary data obtained through questionnaires and interviews, the preparation of the questionnaire considering the concept of 5S in kaizen costing namely Seiri, Seiton, Seiso, Seiketsu, Shitsuke. The results of this study indicate that based on respondents of the Trilogi University Academic Administration employee respondents suggest that only Seiketsu and Shitsuke affect quality of service of the Trilogy University Academic Administration Service. While the results based on student respondents indicate that Seiri, Seiton, Seiketsu, and Shitsuke affect the effectiveness and efficiency of the service of the Academic Administration Bureau of the University of Trilogy.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114412686","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
Analysis of the Root Causes of Fraud Using Risk Causal and Fraud Diamond Matrix: A Case Study on Retail Financing Company 基于风险因果和欺诈钻石矩阵的欺诈根源分析——以零售融资公司为例
Asia Pacific Fraud Journal Pub Date : 2021-06-30 DOI: 10.21532/apfjournal.v6i1.202
Malinda Yusti, Triyadi Triyadi, Dona Ramadhan
{"title":"Analysis of the Root Causes of Fraud Using Risk Causal and Fraud Diamond Matrix: A Case Study on Retail Financing Company","authors":"Malinda Yusti, Triyadi Triyadi, Dona Ramadhan","doi":"10.21532/apfjournal.v6i1.202","DOIUrl":"https://doi.org/10.21532/apfjournal.v6i1.202","url":null,"abstract":"Fraud risk management strategies can be carried out in three stages: prevention, detection, and response, but the most efficient stage is prevention. Fraud is part of operational risk which is defined as the risk of loss caused by the failure or inadequacy of internal processes, people, systems or technology, and external events. The perpetrators of fraud can also be analyzed using the fraud motivation model. This study aims to use the results of detection and response as input for the prevention stage using root cause analysis. This study uses the Risk Causal and Fraud Diamond (RCFD) Matrix as an analytical tool to determine the dominant root cause. This study uses 300 data samples and categorizes the root causes of fraud in the RCFD Matrix. The results show that there are three dominant root causes: 3.O System & Technology - Opportunity, 2.O Internal Process - Opportunity, and 1.P People - Pressure. These results provide recommendations for fraud prevention strategies to effectively reduce or eliminate the dominant root cause.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130446988","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
Strengthening Anti-Bribery Governance through Integration of GCG with SNI ISO 37001: 2016 ABMS 通过整合GCG与SNI ISO 37001: 2016 ABMS加强反贿赂治理
Asia Pacific Fraud Journal Pub Date : 2021-06-30 DOI: 10.21532/apfjournal.v6i1.200
RR. Dwi Setyani Hanindita, Linda Julaeha, Yohanes Daniel Luke Soewito
{"title":"Strengthening Anti-Bribery Governance through Integration of GCG with SNI ISO 37001: 2016 ABMS","authors":"RR. Dwi Setyani Hanindita, Linda Julaeha, Yohanes Daniel Luke Soewito","doi":"10.21532/apfjournal.v6i1.200","DOIUrl":"https://doi.org/10.21532/apfjournal.v6i1.200","url":null,"abstract":"The government's desire to improve the quality of State-Owned Enterprises (SOEs) by implementing GCG is considered not yet optimal because there are still several cases of non-compliance by SOEs with high GCG scores. Therefore, a clear standard or method is needed so that the implementation of GCG in State-Owned Enterprises (SOEs)can be carried out more optimally. The purpose of this research is to find out whether SNI ISO 37001: 2016 Anti-Bribery Management System (ABMS) can be integrated with GCG in order to improve the quality of governance in State-Owned Enterprises. The discussion is carried out in two parts: first, a descriptive discussion related to GCG and ISO 37001: 2016 itself, and second, a discussion related to how to identify and integrate GCG with ISO 37001: 2016. This study uses descriptive qualitative analysis method, with literature study and analysis of related laws and regulations. The results show that ISO 37001: 2016 can be one of the guidelines or a foundation for SOEs to implement GCG in accordance with the Regulation of the State Minister for State-Owned Enterprises Number: PER-01 / MBU / 2011. It is recommended that SOEs start implementing GCG with reference to ISO 37001. : 2016. However, it should be understood that SNI ISO 37001: 2016 is not the only guideline or reference because there are several other things that must be fulfilled in GCG that are not listed in SNI ISO 37001: 2016.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"376 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117139506","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: 3
ANALYSIS OF REGULATORY LAW REGARDING GOVERNANCE AND INTERNAL CONTROL SYSTEMS IN PUBLIC SERVICE AGENCY IN RELATION TO THE IMPLEMENTATION OF A FRAUD CONTROL SYSTEM 公共服务机构治理和内部控制制度的监管法律分析与欺诈控制制度的实施
Asia Pacific Fraud Journal Pub Date : 2021-06-30 DOI: 10.21532/apfjournal.v6i1.201
M. Anshori
{"title":"ANALYSIS OF REGULATORY LAW REGARDING GOVERNANCE AND INTERNAL CONTROL SYSTEMS IN PUBLIC SERVICE AGENCY IN RELATION TO THE IMPLEMENTATION OF A FRAUD CONTROL SYSTEM","authors":"M. Anshori","doi":"10.21532/apfjournal.v6i1.201","DOIUrl":"https://doi.org/10.21532/apfjournal.v6i1.201","url":null,"abstract":"This study aims to analyze governance policies and internal control systems in Public Service Agency (hereinafter referred to in Indonesia as BadanLayananUmum / BLU) by looking at aspects of fraud control systems. The flexibility and authority granted to the BLU has given flexibility in financial management and service performance. However, the potential for fraud is very likely to occur in the operation of the BLU business. Therefore, the question in this study is whether the BLU governance policies have considered aspects of the fraud control system. After conducting research on governance policies and internal control systems, it was found that there were internal control pillars that had not been regulated in the BLU's governance and internal control policies.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130375848","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
Supervision of Student Organization Funds: An Academic Reality 学生组织经费的监督:一个学术现实
Asia Pacific Fraud Journal Pub Date : 2021-06-30 DOI: 10.21532/apfjournal.v6i1.195
Albertus Febri Christyawan, A. Hapsari
{"title":"Supervision of Student Organization Funds: An Academic Reality","authors":"Albertus Febri Christyawan, A. Hapsari","doi":"10.21532/apfjournal.v6i1.195","DOIUrl":"https://doi.org/10.21532/apfjournal.v6i1.195","url":null,"abstract":"This study aims to describe the supervision function of student organization fund management by the student executive and legislative bodies at Faculty X, University ABC. Data are obtained through in-depth interviews with several informants, such as the committee and functionaries of student organization. The results of this study show that the supervision function of student organization fund management has not been running optimally due to several factors. Those factors are found at each phases of student organization fund management. In planning phase, price standardization has not been updated for few periods, which is a constraint in determining the nominal budget. Furthermore, in implementation phase, the legislative institution is not directly involved in disbursing and spending student organization funds. Moreover, validity checking of expenditure evidences in the accountability phase is limited to seeing the completeness of the bills and receipts identities only, without making confirmation to the bills and receipts issuer.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114902621","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
Uncover Potential Fraud and its Mitigation Efforts in the Assistant Corps 揭露潜在的欺诈行为及其在助理军团的缓解努力
Asia Pacific Fraud Journal Pub Date : 2021-06-30 DOI: 10.21532/apfjournal.v6i1.194
M. Hutapea, A. Hapsari
{"title":"Uncover Potential Fraud and its Mitigation Efforts in the Assistant Corps","authors":"M. Hutapea, A. Hapsari","doi":"10.21532/apfjournal.v6i1.194","DOIUrl":"https://doi.org/10.21532/apfjournal.v6i1.194","url":null,"abstract":"This study aims to describe the potential for fraud in the operational activities of the Assistant Corps and explore the motives underlying the potential for fraud. The Assistant Corps is an organization that coordinates assistant lecturers and serves to coordinate assistant activities. This research is a qualitative descriptive study. The data in this study are primary data obtained through in-depth interviews with Assistant Coordinators, Active Assistants, Alumni of Assistant Coordinators, and Assistance Class Students. The results show that the Assistant Corps has three potential frauds that can occur both in operational activities and in financial management, namely misappropriation of assets, fraudulent statements, and corruption. The anti-fraud strategy implemented in this organization is inadequate and has a high risk of threatening the organization if it is not managed properly.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132285085","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
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