首页 > 最新文献

Asia Pacific Fraud Journal最新文献

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
Pub Date : 2022-06-30 DOI: 10.21532/apfjournal.v7i1.247
Ruri Octari Dinata, A. Nurbaiti
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.
这项研究解释了欺诈是如何在初创公司中发生的。本研究采用定性方法和厚描述技术,目的是调查时事,并利用从线人那里获得的信息将其引向概念和理论。这项研究的结果表明,恶作剧最初是由文化冲击形成的,这种文化冲击导致了以腐败形式出现的欺诈行为,损害了包括投资者在内的许多各方。这是因为欺诈已经成为一种文化,公司领导人已经失去了诚信。这项研究的新颖之处在于欺诈行为人在初创公司中所犯下的欺诈类型。
{"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
Pub Date : 2022-06-30 DOI: 10.21532/apfjournal.v7i1.252
N. Ningrum, Kristina Devihanna Batubara, A. Hapsari
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.
本研究旨在描述在村庄金融系统(印度尼西亚:Sistim Keuangan Desa / Siskeudes)中实施控制,以保持村庄资金的完整性数据,彻底监控欺诈威胁,无论是传统形式还是网络犯罪。本研究中使用的技术是描述性定性方法,使用的数据是直接采访关键人物举报人获得的主要数据,以及以文件形式提供的辅助数据,以支持本研究,作为待确定控制的证据。结果表明,Siskeudes Samirono实施了环境控制、物理安全控制、逻辑安全控制和IS运行控制等内部控制。如果所有的控制都得到了最佳的实施,并定期进行审查,以确保在实施Siskeudes时能够降低欺诈和网络犯罪的风险,那么所产生的信息的质量将得到保证。
{"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
Pub Date : 2022-06-30 DOI: 10.21532/apfjournal.v7i1.258
Siti Masruroh, Anita Carolina
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.
本研究旨在运用贝尼什模型分析CEO特征因素对财务报表舞弊迹象的影响。基于上层梯队理论,本研究提出了六个假设,并运用logistic回归分析进行检验。本研究使用的二手数据来自2015年至2019年在印度尼西亚证券交易所上市的矿业公司的财务报表或年报。本研究结果表明,CEO年龄、教育背景、工作经历等CEO特征不能作为检测财务报表舞弊的指标。同时,一些其他的特征,如ceo的性别、任期和国籍,仍然是本研究的重点,对财务报表舞弊的迹象有影响。因此,可以得出结论,CEO的特征对发现财务报表舞弊有一定的联系,可以认为是预防舞弊的努力。
{"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
Pub Date : 2022-06-30 DOI: 10.21532/apfjournal.v7i1.257
Asri Noer Rahmi, Ade Wirman Syafei, Silvia Siska Pratiwi, Fiona Daffa Darmawan
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.
本研究的目的是分析实施卖方诚信和买方审慎对印尼电子商务欺诈行为的影响。这项研究需要讨论,因为电子商务作为买卖双方交易的平台越来越多。本研究采用二级数据类型的定量描述性研究。使用的抽样技术是有目的抽样技术,以印度尼西亚的电子商务为人口,总共200家商店为合格样本。使用的数据分析方法是参数统计方法,以多元线性回归作为假设检验方法。本研究使用SPSS Version 25软件对数据进行处理。结果表明,卖方诚信对欺诈行为具有负向显著影响,而买方审慎对欺诈行为具有正向显著影响。
{"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
Pub Date : 2022-01-01 DOI: 10.21532/apfjournal.v6i2.213
Aidel Basri
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.
印尼审计署(BPK)是印尼最高审计机构。作为国际最高审计机构组织(INTOSAI)的正式成员,BPK应遵守国际最高审计机构组织(INTOSAI)专业声明框架(IFPP)。ifpp包含原则、标准和指南三类专业公告。它们都是组织成员的正式和权威公告。IFPP最重要和最基本的原则之一是SAI的独立性。SAI只有独立于被审计单位,并免受任何干扰,才能有效、客观地完成任务。本研究讨论了bpk对IFPP的SAI独立性原则的实施,特别是在独立管理自身资源方面。研究结果发现,普华永道尚未完全独立地管理自己的预算和审计人员。
{"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
Pub Date : 2022-01-01 DOI: 10.21532/apfjournal.v6i2.222
kurnianingsih Asih, D. Darmawati
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.
本研究的目的是确定和分析独立专员在调节盈利能力、公司规模和公司风险对2016-2018年印度尼西亚证券交易所期间77家公司的制造业公司避税的影响方面的作用。本研究的抽样技术采用目的性抽样技术,总观测时间为231年。通过多元回归分析,本研究发现公司盈利能力和风险对避税有显著的正向影响,而公司规模对避税没有显著影响。独立专员成功地削弱了盈利能力和公司风险对避税的积极影响。本研究成功地证明了独立专员作为公司治理机制的一个组成部分,在监督管理决策(包括税收决策)方面具有一定的作用。
{"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
Pub Date : 2022-01-01 DOI: 10.21532/apfjournal.v6i2.232
Teguh Wibowo, A. N. Tobing
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.
政府机构XYZ是试图建立官僚改革和最小化欺诈风险的政府机构之一。本研究试图进行欺诈风险评估,以识别、分析、评估和确定针对政府机构XYZ可能发生的各种欺诈风险情景的适当反欺诈策略。本研究采用个案研究方法进行定性研究。通过文献分析、问卷调查、访谈和焦点小组讨论(FGD)收集数据。根据联邦铁路局的调查结果,研究人员确定了组织需要预测的13种欺诈风险情景。考虑到组织的风险偏好,在所有这些风险情景中有两个非常高级的风险情景,四个高级风险情景,四个中等水平的风险情景和三个低水平的风险情景。需要实施几种反欺诈策略来降低欺诈风险,包括通过优化现有的和其他相关的反欺诈策略来预防、侦查和响应策略。
{"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
Pub Date : 2022-01-01 DOI: 10.21532/apfjournal.v6i2.214
Hidayah Fazrin Milenia, Silvia Siska Pratiwi, Ade Wirman Syafei, Asri Noer Rahmi
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.
本研究旨在分析影响印尼伊斯兰银行欺诈发生的因素。对伊斯兰银行欺诈行为的衡量是基于财政年度内发生的内部欺诈行为的数量。本研究中的人口是2017-2019年期间印度尼西亚的伊斯兰银行。样本选取采用有目的抽样法,样本数量为24个样本。本研究使用的数据是财务报告和公司治理报告形式的二手数据。数据分析采用经典假设检验和回归分析。本研究结果表明,伊斯兰公司治理对印尼伊斯兰银行内部欺诈有显著影响。同时,部分利润分成比例和伊斯兰投资比例对印尼伊斯兰银行内部欺诈没有显著影响。伊斯兰银行必须遵守会计准则和伊斯兰金融机构审计组织(AAOIFI),以尽量减少业务中的欺诈行为。
{"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
Pub Date : 2022-01-01 DOI: 10.21532/apfjournal.v6i2.234
Nurlita Novianti
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.
本研究的目的是解释和预测被调查者诚信和宗教信仰对学术欺诈可能性的影响,而学术欺诈主要是由学生进行的。这项研究还旨在研究性别对学生学术欺诈行为的影响。本研究涉及来自印尼玛琅公立大学的102名会计专业学生。研究人员采用问卷调查法收集数据,采用SPSS软件进行多元线性回归和适度回归分析。本研究的结果表明,诚信和宗教信仰的缺乏对学术欺诈的可能性有负面影响。这表明,诚实度和宗教信仰水平较高的学生不太可能发生学术欺诈。虽然性别对诚信、虔诚度和学术作弊的可能性之间的影响似乎没有实质性的影响,但男女学生的诚信和虔诚度水平相似。本研究结果将有助于各大学制定与学术欺诈预防措施相关的学术政策。
{"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)
Pub Date : 2022-01-01 DOI: 10.21532/apfjournal.v6i2.230
Eko Gumaya Sari, Widya Khoerunnisa
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.
本研究的目的是通过大尾登加村村预算的有效性水平、效率水平和活动水平的比值来确定政策、监督和控制的功能。该村的预算报告是从大宛登加村的秘书处获得的。本研究采用定量和定性相结合的方法。数据的处理分析采用李克特量表法和定量法,通过计算有效性水平、效率水平和活动水平的比值来完成。总体而言,可以得出结论,在3年(2017-2019年)期间,村庄预算管理的结果和成就是非常有效的,非常高效和非常最大化的。村级政府在村级基金预算分配方面表现良好。乡村基金能够为大宛登加村带来更好的改变。政策的实施、对村庄预算的监督和控制是非常有效和高效的,所有活动都进行得非常理想,因此没有欺诈的可能性。
{"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
期刊
Asia Pacific Fraud Journal
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
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
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 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 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1