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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
Pub Date : 2022-01-01 DOI: 10.21532/apfjournal.v6i2.233
Ardian Dirgantara
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.
目前的研究旨在探讨“无贪污地带奖”计划的性质,以及竞争是否会减少贪污。本研究采用探索性的定性方法对果洼区警察进行研究。果瓦度假警察被选中是因为它已经两次被授予“自由腐败区”奖。收集的数据包括访谈、法律法规和国家文件。评估是通过调查进行的,包括支持和现场组成部分。结果表明,社会化出现了不足,恶化成为竞争成功的障碍。此外,该研究根据诊断树和变化理论提出了建议,供INP、MABR和其他公共部门使用。
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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
Pub Date : 2022-01-01 DOI: 10.21532/apfjournal.v6i2.212
Wishnu Agung Baroto
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.
电子邮件是一种必不可少的交流方式,它正在改变人们分享数据和信息的方式。它提供了有效和高效的通信,特别是在业务上,方便,易于访问和复制。欺诈调查人员应该考虑这些电子数据来理解调查。电子邮件可以分为两部分:邮件头部和邮件正文。电子邮件的头部是由非结构化数据组成的元数据,正文及其附件由半结构化数据组成。电子邮件数据的数量和类型通常都很大。因此,应该避免对电子邮件进行人工调查。本文运用设计科学研究方法论,探索电子邮件欺诈调查中最深刻的框架。本研究利用电子邮件元数据和电子邮件正文,构建了一个数字取证框架:准备、收集、处理、呈现,并结合社会网络分析应用于调查。结果表明,数字取证过程、网络分析、数据可视化为电子邮件分析提供了更有价值和全面的见解。
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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
Pub Date : 2021-12-30 DOI: 10.21532/apfjournal.v6i2.216
Nadya Intan Mustika, Bagus Nenda, Dona Ramadhan
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.
本研究旨在实现一种基于零售消费金融公司历史数据集的欺诈检测机器学习算法。机器学习的结果被用作欺诈检测团队的样本。数据分析是通过数据处理、特征选择、保持方法和准确性测试来执行的。在本研究中使用了五种机器学习方法:逻辑回归,k近邻(KNN),决策树,随机森林和支持向量机(SVM)。历史数据分为两组:训练数据和测试数据。结果表明,随机森林算法的准确率最高,训练分数为0.994999,测试分数为0.745437。这意味着随机森林算法是检测欺诈最准确的方法。建议进一步研究增加更多的预测变量以提高准确率值,并将该方法应用于不同的金融机构和不同的行业。
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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
Pub Date : 2021-12-30 DOI: 10.21532/apfjournal.v6i2.221
Mustika Prabaningrum Kusumawati, A. Rahman, Panzi Aulia Rahman
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.
银行业是一个国家经济的驱动力和中心之一。基于它们所拥有的权威,银行所持有的风险非常高并不奇怪。因此,银行业是监管非常严格的行业之一。本文讨论了如何实施适用于印度尼西亚的与建立内部银行标准操作程序(SOPs)有关的监管政策当局,以最大限度地减少信贷欺诈的可能性,以及内部和外部监管机构如何成为支持制定反欺诈政策的基准,特别是在信贷欺诈方面。有两个主要因素可以造成潜在的信用欺诈链,从而导致财务报表欺诈:首先,监管政策更新的延迟;第二,银行内部和外部监管无效且不敏感。此外,需要有一定的监管政策来处理信用欺诈,无论是由政府、印度尼西亚银行、OJK还是内部银行SOP本身发布。
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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
Pub Date : 2021-06-30 DOI: 10.21532/apfjournal.v6i1.151
Nurisa Anzani, M. Zamzami, Aulia Nurazizah, Lely Dahlia
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.
本研究的目的在于说明改善成本法在三成大学教务处的应用。改善成本是一个概念,旨在降低成本,加强品牌,增加市场份额,增加公司内部的信息交流,增加利润,降低产能利用率,提高员工素质和生产力,逐步和持续地改进经营活动。三部曲大学教务处是研究对象,涉及2014 - 2019年的教务处员工和三部曲大学学生。本研究使用了第一手和第二手数据。通过问卷调查和访谈获得的原始数据,考虑到改善成本中5S的概念,即Seiri, Seiton, Seiso, Seiketsu, Shitsuke的问卷编制。本研究的结果显示,基于对三部曲大学教务处员工的问卷调查,受访者认为只有Seiketsu和Shitsuke会影响三部曲大学教务处的服务质量。而基于学生问卷调查的结果表明,Seiri、Seiton、Seiketsu和Shitsuke影响了Trilogy大学教务局的服务效果和效率。
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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
Pub Date : 2021-06-30 DOI: 10.21532/apfjournal.v6i1.202
Malinda Yusti, Triyadi Triyadi, Dona Ramadhan
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.
欺诈风险管理策略可以分为三个阶段:预防、发现和响应,但最有效的阶段是预防。欺诈是操作风险的一部分,操作风险被定义为由于内部流程、人员、系统或技术以及外部事件的失败或不足而造成损失的风险。也可以用欺诈动机模型来分析欺诈的行为人。本研究的目的是使用检测和响应的结果作为输入的预防阶段使用根本原因分析。本研究使用风险因果和欺诈钻石(RCFD)矩阵作为分析工具来确定主要的根本原因。本研究使用了300个数据样本,并在RCFD矩阵中对欺诈的根源进行了分类。结果表明,主要原因有三个方面:系统与技术-机会,2。O内部流程-机会;P人——压力。这些结果为有效减少或消除主要根源的欺诈预防策略提供了建议。
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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
Pub Date : 2021-06-30 DOI: 10.21532/apfjournal.v6i1.200
RR. Dwi Setyani Hanindita, Linda Julaeha, Yohanes Daniel Luke Soewito
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.
政府通过实施GCG来提高国有企业质量的愿望被认为还不是最理想的,因为GCG得分高的国有企业仍然存在一些不合规的情况。因此,需要一个明确的标准或方法,使GCG在国有企业的实施更加优化。本研究的目的是研究SNI ISO 37001: 2016反贿赂管理体系(ABMS)是否可以与GCG整合,以提高国有企业的治理质量。讨论分两部分进行:第一,与GCG和ISO 37001: 2016本身相关的描述性讨论,第二,与如何识别和整合GCG与ISO 37001: 2016相关的讨论。本研究采用描述性定性分析方法,结合文献研究和相关法律法规分析。结果表明,ISO 37001: 2016可以作为国有企业实施GCG的指导方针或基础之一,符合国家国有企业部长的规定:PER-01 / MBU / 2011。建议国有企业参照ISO 37001开始实施GCG。: 2016。然而,应该理解SNI ISO 37001: 2016并不是唯一的指南或参考,因为在SNI ISO 37001: 2016中没有列出的其他一些事情必须在GCG中实现。
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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
Pub Date : 2021-06-30 DOI: 10.21532/apfjournal.v6i1.201
M. Anshori
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.
本研究旨在通过观察欺诈控制系统的各个方面来分析公共服务机构(以下简称为印度尼西亚的BadanLayananUmum / BLU)的治理政策和内部控制系统。BLU获得的灵活性和权力使其在财务管理和服务绩效方面具有灵活性。然而,在BLU业务的运作中,欺诈的可能性是非常大的。因此,本研究的问题是BLU治理政策是否考虑了欺诈控制系统的各个方面。通过对公司治理政策和内部控制制度的研究发现,在BLU的公司治理和内部控制政策中,存在未被规范的内部控制支柱。
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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
Pub Date : 2021-06-30 DOI: 10.21532/apfjournal.v6i1.195
Albertus Febri Christyawan, A. Hapsari
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.
本研究旨在描述ABC大学X系学生行政机构与立法机构对学生组织资金管理的监督功能。数据是通过对几个线人的深度访谈获得的,比如学生组织的委员会和工作人员。研究结果表明,由于多种因素的影响,学生组织资金管理的监督功能并未达到最佳运行状态。这些因素存在于学生组织资金管理的各个阶段。在规划阶段,价格标准化有几个时期没有更新,这是确定名义预算的制约因素。此外,在实施阶段,立法机构不直接参与学生组织资金的发放和支出。此外,在问责阶段对支出证据的有效性检查仅限于查看票据和收据身份的完整性,而没有对票据和收据出具人进行确认。
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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
Pub Date : 2021-06-30 DOI: 10.21532/apfjournal.v6i1.194
M. Hutapea, A. Hapsari
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.
本研究旨在描述助理军团业务活动中舞弊的可能性,并探讨舞弊可能性背后的动机。助理团是一个协调助理讲师和协调助理活动的组织。本研究为定性描述性研究。本研究的数据是通过对助理协调员、在职助理、助理协调员校友和援助班学生的深度访谈获得的原始数据。结果显示,助理团在业务活动和财务管理方面都可能发生三种舞弊行为,即挪用资产、伪造报表和贪污。该组织实施的反欺诈策略不充分,如果管理不当,有很高的威胁组织的风险。
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引用次数: 2
期刊
Asia Pacific Fraud Journal
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