Pub Date : 2020-12-30DOI: 10.21532/apfjournal.v5i2.161
Ade Yuliar, Dita Andraeny
The rapid growth of Islamic Banking in Indonesia raises the risk of fraud as happened in Islamic Bank X in the last few years, in which the trend continues to increase. This study aims to unravel the root of fraud problem in Islamic Banking and strive to provide appropriate solutions in the prevention of fraud through qualitative approach. This study provides a formulation of role model and leadership policy through the reinforcement of organizational culture and the role of Human Capital Division as a step in the prevention of fraud.
{"title":"THE ROLE OF LEADERSHIP, CORPORATE CULTURE REINFORCEMENT, AND HUMAN CAPITAL DIVISION IN PREVENTING FRAUD STUDY ON ISLAMIC BANKS","authors":"Ade Yuliar, Dita Andraeny","doi":"10.21532/apfjournal.v5i2.161","DOIUrl":"https://doi.org/10.21532/apfjournal.v5i2.161","url":null,"abstract":"The rapid growth of Islamic Banking in Indonesia raises the risk of fraud as happened in Islamic Bank X in the last few years, in which the trend continues to increase. This study aims to unravel the root of fraud problem in Islamic Banking and strive to provide appropriate solutions in the prevention of fraud through qualitative approach. This study provides a formulation of role model and leadership policy through the reinforcement of organizational culture and the role of Human Capital Division as a step in the prevention of fraud.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116358600","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}
Pub Date : 2020-12-30DOI: 10.21532/apfjournal.v5i2.169
Veni Nopeanti, Tarjo Tarjo, B. Haryadi
This study examined the effect of whistleblowing intention on fraud tendency and the role of religiosity as a moderating variable of the effect of whistleblowing intention on fraud tendency in higher education institutions. The sample in this research was finance staff at State Universities in East Java. The research data were obtained by distributing questionnaires directly to the respondents. The methods used for data analysis in this research were simple linear regression and Moderated Regression Analysis (MRA). The results show that whistleblowing intention has an effect on fraud tendency. Besides, religiosity is also proven to be a moderating variable of whistleblowing intention effect on fraud tendency in higher education institutions.
{"title":"RELIGIOSITY MODERATION ON THE EFFECT OF WHISTLEBLOWING INTENTION AND FRAUD TENDENCY","authors":"Veni Nopeanti, Tarjo Tarjo, B. Haryadi","doi":"10.21532/apfjournal.v5i2.169","DOIUrl":"https://doi.org/10.21532/apfjournal.v5i2.169","url":null,"abstract":"This study examined the effect of whistleblowing intention on fraud tendency and the role of religiosity as a moderating variable of the effect of whistleblowing intention on fraud tendency in higher education institutions. The sample in this research was finance staff at State Universities in East Java. The research data were obtained by distributing questionnaires directly to the respondents. The methods used for data analysis in this research were simple linear regression and Moderated Regression Analysis (MRA). The results show that whistleblowing intention has an effect on fraud tendency. Besides, religiosity is also proven to be a moderating variable of whistleblowing intention effect on fraud tendency in higher education institutions.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"253 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127541104","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}
Pub Date : 2020-12-30DOI: 10.21532/apfjournal.v5i2.159
Eko Gumaya Sari, Dede Rahmat, Sofyan Widjaya
This research aims to find out the effect of fee and motivation on the eradication of corruption. Rewarding or giving fees has been set in Government Regulation Number 43 of 2018 concerning procedures for involving community participation and awarding in the prevention and eradication of criminal acts of corruption. Based on the Government Regulation No. 43 of 2018, those who provide information to law enforcers regarding allegations of corruption will get awards in the form of charter and premiums, or also called fees/rewards, ranging up to a maximum of IDR 200 million. In addition, certain motivation will also influence community to play a role in eradicating corruption.This research uses qualitative data or primary data obtained through questionnaires distributed to the public, economic observers, and practitioners. Data testing is done using Data Path analysis with Smart PLS. The number of valid and reliable sample data to be analyzed is as many as 40 samples. The results of this research show that fees/rewards have a positive and significant effect on corruption eradication. Motivation has a negative and not significant effect on corruption eradication. The variable of fees/rewards has a positive effect on corruption eradication mediated by the KPK performance. Motivation has a negative effect on corruption eradication mediated by the KPK performance. In this digital era,with super-sophisticated technology, the millennia generation has a very critical mindset in assessing the performance of the KPK. The Corruption Eradication Commission (Indonesia: Komisi Pemberantsan Korupsi/KPK), however, can provide confidence to the public that the community participation will make it easy for the KPK to carry out its work.
{"title":"THE EFFECT OF FEE AND MOTIVATION ON CORRUPTION ERADICATION USING KPK PERFORMANCE AS THE INTERVENING VARIABLE","authors":"Eko Gumaya Sari, Dede Rahmat, Sofyan Widjaya","doi":"10.21532/apfjournal.v5i2.159","DOIUrl":"https://doi.org/10.21532/apfjournal.v5i2.159","url":null,"abstract":"This research aims to find out the effect of fee and motivation on the eradication of corruption. Rewarding or giving fees has been set in Government Regulation Number 43 of 2018 concerning procedures for involving community participation and awarding in the prevention and eradication of criminal acts of corruption. Based on the Government Regulation No. 43 of 2018, those who provide information to law enforcers regarding allegations of corruption will get awards in the form of charter and premiums, or also called fees/rewards, ranging up to a maximum of IDR 200 million. In addition, certain motivation will also influence community to play a role in eradicating corruption.This research uses qualitative data or primary data obtained through questionnaires distributed to the public, economic observers, and practitioners. Data testing is done using Data Path analysis with Smart PLS. The number of valid and reliable sample data to be analyzed is as many as 40 samples. The results of this research show that fees/rewards have a positive and significant effect on corruption eradication. Motivation has a negative and not significant effect on corruption eradication. The variable of fees/rewards has a positive effect on corruption eradication mediated by the KPK performance. Motivation has a negative effect on corruption eradication mediated by the KPK performance. In this digital era,with super-sophisticated technology, the millennia generation has a very critical mindset in assessing the performance of the KPK. The Corruption Eradication Commission (Indonesia: Komisi Pemberantsan Korupsi/KPK), however, can provide confidence to the public that the community participation will make it easy for the KPK to carry out its work.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"423 2-3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131704557","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}
Pub Date : 2020-12-30DOI: 10.21532/apfjournal.v5i2.160
P. Kennedy, Santi Lina
Potential of corruption is a condition that allows corruption criminal to occur. This paper aims to see whether perceptions of potential corruption have a relationship with business integrity, public integrity, and local integrity systems. The research method used is analysis by looking at the relationship between variables using Rank Spearman test. The results indicate that perceptions of potential corruption have relationship with local integration systems, local integration systems have relationship with the perceptions of business integrity, and the perceptions of business integrity have relationship with public integrity. Thus there are findings that, the eradication of corruption can not be initiated from public integrity, but must be initiated by the improvement of a clean system.
{"title":"THE RELATION OF CORRUPTION POTENTIAL PERCEPTION WITH BUSINESS INTEGRATION, PUBLIC INTEGRATION, AND LOCAL INTEGRATION SYSTEM (FROM CORRUPTION PERCEPTION SURVEY ANALYSIS)","authors":"P. Kennedy, Santi Lina","doi":"10.21532/apfjournal.v5i2.160","DOIUrl":"https://doi.org/10.21532/apfjournal.v5i2.160","url":null,"abstract":"Potential of corruption is a condition that allows corruption criminal to occur. This paper aims to see whether perceptions of potential corruption have a relationship with business integrity, public integrity, and local integrity systems. The research method used is analysis by looking at the relationship between variables using Rank Spearman test. The results indicate that perceptions of potential corruption have relationship with local integration systems, local integration systems have relationship with the perceptions of business integrity, and the perceptions of business integrity have relationship with public integrity. Thus there are findings that, the eradication of corruption can not be initiated from public integrity, but must be initiated by the improvement of a clean system.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124235727","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}
Kutai Kartanegara Regency is one of regencies in East Kalimantan, Indonesia. The capital city is located in Tenggarong Sub-district. Kutai Kartanegara Regency has an area of 27,263.10 km², with sea area of approximately 4,097 km², which is divided into 18 sub-districts and 225 villages with a population of 626,286 (2010 census). Geographically, Kutai Kartanegara Regency is located between 115° 26'28" East Longitude - 117 ° 36'43" East Longitude and 1° 28'21" North Latitude - 1° 08'06" South Latitude.
{"title":"ANALYSIS OF RITA WIDYASARI’S GRATIFICATION CASE IN THE STUDY OF ORGANIZATIONAL SOCIOLOGY AND POLITICAL SOCIOLOGY","authors":"Frendly Albertus, Muh. Harianto Ahamung, Pahmi Hidayat","doi":"10.21532/apfjournal.v5i2.163","DOIUrl":"https://doi.org/10.21532/apfjournal.v5i2.163","url":null,"abstract":"Kutai Kartanegara Regency is one of regencies in East Kalimantan, Indonesia. The capital city is located in Tenggarong Sub-district. Kutai Kartanegara Regency has an area of 27,263.10 km², with sea area of approximately 4,097 km², which is divided into 18 sub-districts and 225 villages with a population of 626,286 (2010 census). Geographically, Kutai Kartanegara Regency is located between 115° 26'28\" East Longitude - 117 ° 36'43\" East Longitude and 1° 28'21\" North Latitude - 1° 08'06\" South Latitude.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121542424","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}
This study aims to empirically test the detection of indications of financial statement fraud based on financial shenanigans. Financial shenanigans are proxied by the growth in days' sales outstanding, cash flow from operating divided by net income, and accounts receivable divided by sales. Indication of financial statement fraud is proxied by the F-Score model. This research was conducted at oil and gas companies in Indonesia and Malaysia. Hypothesis testing used multiple linear regression analysis. The test was carried out in three steps, namely testing on Indonesia and Malaysia, Indonesia, and Malaysia. The results of this study found evidence that the growth of the days' sales outstanding is significant to the indication of financial statement fraud in Malaysia. Another result is that the growth in a collection period, cash flow from operating divided by net income, and accounts receivable divided by sales is not significant if tested separately for Indonesia and Malaysia and Indonesia.
{"title":"DETECTION OF FRAUD INDICATIONS IN FINANCIAL STATEMENTS USING FINANCIAL SHENANIGANS","authors":"Eklamsia Sakti, Tarjo Tarjo, Prasetyono Prasetyono, Moh. Riskiyadi","doi":"10.21532/apfjournal.v5i2.170","DOIUrl":"https://doi.org/10.21532/apfjournal.v5i2.170","url":null,"abstract":"This study aims to empirically test the detection of indications of financial statement fraud based on financial shenanigans. Financial shenanigans are proxied by the growth in days' sales outstanding, cash flow from operating divided by net income, and accounts receivable divided by sales. Indication of financial statement fraud is proxied by the F-Score model. This research was conducted at oil and gas companies in Indonesia and Malaysia. Hypothesis testing used multiple linear regression analysis. The test was carried out in three steps, namely testing on Indonesia and Malaysia, Indonesia, and Malaysia. The results of this study found evidence that the growth of the days' sales outstanding is significant to the indication of financial statement fraud in Malaysia. Another result is that the growth in a collection period, cash flow from operating divided by net income, and accounts receivable divided by sales is not significant if tested separately for Indonesia and Malaysia and Indonesia.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132582114","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}
Pub Date : 2020-12-30DOI: 10.21532/apfjournal.v5i2.155
S. Setiawan, Y. Carolina, Aura Kristiani
Users of financial statements always rely on the results of audits conducted by competent andindependent auditors because the audits are carried out through quality processes and efforts. Competent and independent auditors are needed to obtain quality audit results. Because most modern information systems use information technology, the information technology audits become an important component in all external and internal audits. This study aims to examine the effect of auditor’s competence and auditor’s independence on the information systems audit quality. The research sample used in this study is external auditors working in public accounting firms in West Java. The statistical test instrument used is a multiple regression test. The results show that the auditor's competence has an effect on information systems audit quality, while the auditor’s independence has no effect on information systems audit quality.
{"title":"THE EFFECT OF AUDITOR’S COMPETENCE AND INDEPENDENCE ON INFORMATION SYSTEM AUDIT QUALITY","authors":"S. Setiawan, Y. Carolina, Aura Kristiani","doi":"10.21532/apfjournal.v5i2.155","DOIUrl":"https://doi.org/10.21532/apfjournal.v5i2.155","url":null,"abstract":"Users of financial statements always rely on the results of audits conducted by competent andindependent auditors because the audits are carried out through quality processes and efforts. Competent and independent auditors are needed to obtain quality audit results. Because most modern information systems use information technology, the information technology audits become an important component in all external and internal audits. This study aims to examine the effect of auditor’s competence and auditor’s independence on the information systems audit quality. The research sample used in this study is external auditors working in public accounting firms in West Java. The statistical test instrument used is a multiple regression test. The results show that the auditor's competence has an effect on information systems audit quality, while the auditor’s independence has no effect on information systems audit quality.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126015181","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}
Pub Date : 2020-12-30DOI: 10.21532/apfjournal.v5i2.157
Dedy Eryanto
As one of the most serious frauds in many public sector institutions, corruption has been viewed as the 'public enemy’ for the last two decades in Indonesia. Many anti-fraud programs have been attempted to counter these corrupt activities. However, to what extent the programs are successful to bring the Indonesian public sectors to become ‘a clean institution’, has not been known yet. Therefore, by applying the OECD Integrity Management System as a framework and semi-structured interviews, this study provides an empirical studyat a strategic public institution. This study also attempts to analyse some factors that have become challenges in many anti-fraud programs for public sector in many developing countries like Indonesia.
{"title":"AN EFFECTIVE ANTI-FRAUD PROGRAM: HOW DO WE KNOW? (THE CHALLENGE OF FINDING AN ANTI-FRAUD PROGRAM IN THE INDONESIAN PUBLIC SECTORS)","authors":"Dedy Eryanto","doi":"10.21532/apfjournal.v5i2.157","DOIUrl":"https://doi.org/10.21532/apfjournal.v5i2.157","url":null,"abstract":"As one of the most serious frauds in many public sector institutions, corruption has been viewed as the 'public enemy’ for the last two decades in Indonesia. Many anti-fraud programs have been attempted to counter these corrupt activities. However, to what extent the programs are successful to bring the Indonesian public sectors to become ‘a clean institution’, has not been known yet. Therefore, by applying the OECD Integrity Management System as a framework and semi-structured interviews, this study provides an empirical studyat a strategic public institution. This study also attempts to analyse some factors that have become challenges in many anti-fraud programs for public sector in many developing countries like Indonesia.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122613165","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}
Pub Date : 2020-12-23DOI: 10.21532/apfjournal.v5i2.153
Aulia Damar Sustika, I. Utami, A. Hapsari
The increasing number of frauds has become a serious threat to stakeholders. The best method for preventing fraud is to disclose fraud in an organization. This study aims to examine the potential for whistleblowing actions undertaken by employees under transformational and transactional leadership styles. The method used in this study is a 2x2 experiment between research subjects involving 96 undergraduate students of a state university in Central Java. The results of this study prove that the subjects have greater whistleblowing intentions when they are under transformational leadership than transactional leadership, the subjects have greater whistleblowing intentions when they are under high accountability pressure than low accountability pressure, and the interaction between transformational leadership and high accountability pressure has a significant influence on whistleblowing intentions.
{"title":"WHISTLEBLOWING FOR FRAUD: PERSPECTIVE OF LEADERSHIP TYPES AND ACCOUNTABILITY PRESSURE","authors":"Aulia Damar Sustika, I. Utami, A. Hapsari","doi":"10.21532/apfjournal.v5i2.153","DOIUrl":"https://doi.org/10.21532/apfjournal.v5i2.153","url":null,"abstract":"The increasing number of frauds has become a serious threat to stakeholders. The best method for preventing fraud is to disclose fraud in an organization. This study aims to examine the potential for whistleblowing actions undertaken by employees under transformational and transactional leadership styles. The method used in this study is a 2x2 experiment between research subjects involving 96 undergraduate students of a state university in Central Java. The results of this study prove that the subjects have greater whistleblowing intentions when they are under transformational leadership than transactional leadership, the subjects have greater whistleblowing intentions when they are under high accountability pressure than low accountability pressure, and the interaction between transformational leadership and high accountability pressure has a significant influence on whistleblowing intentions.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129303433","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}
Pub Date : 2020-12-23DOI: 10.21532/apfjournal.v5i2.154
P. Kurniati, B. Y. Nugroho
The phenomenon of corruption cases continues to increase from year to year, both from the number of cases that occur and the amount of state financial losses incurred. The criminal acts of corruption committed are also increasingly systematic and massive in all aspects of society's lives. To respond to this phenomenon, the Government, in this case the Ministry of Finance, issued a "breakthrough" in the system of government expenditure transactions, by issuing cashless government system with modern payment instruments. The cashless payment system is expected to close the potential gaps of corruption arising from conventional payment systems using physical money. Transactions carried out with non-cash payment systems can be traced in full and in detail, starting from who the user is, when and where the transaction is conducted, what is the purpose of using the transaction, and what is the nominal value. The use of cashless payment instruments is also expected to be able to fulfill the principles of (1) flexibility, (2) safety in transactions and fraud avoidance, (3) effectiveness, and (4) accountability while paying attention to the precautionary principles in the use of state budget. The cashless government system is expected to be a solution to the acceleration of government performance and public services within the framework of presenting clean, transparent and accountable governance. In the end, improving the working system of government organizations is expected to be able to encourage economic growth and provide benefits for improving the welfare of the community.
{"title":"CASHLESS GOVERNMENT: A CORRUPTION PREVENTION STRATEGY IN GOVERNMENT AGENCIES","authors":"P. Kurniati, B. Y. Nugroho","doi":"10.21532/apfjournal.v5i2.154","DOIUrl":"https://doi.org/10.21532/apfjournal.v5i2.154","url":null,"abstract":"The phenomenon of corruption cases continues to increase from year to year, both from the number of cases that occur and the amount of state financial losses incurred. The criminal acts of corruption committed are also increasingly systematic and massive in all aspects of society's lives. To respond to this phenomenon, the Government, in this case the Ministry of Finance, issued a \"breakthrough\" in the system of government expenditure transactions, by issuing cashless government system with modern payment instruments. The cashless payment system is expected to close the potential gaps of corruption arising from conventional payment systems using physical money. Transactions carried out with non-cash payment systems can be traced in full and in detail, starting from who the user is, when and where the transaction is conducted, what is the purpose of using the transaction, and what is the nominal value. The use of cashless payment instruments is also expected to be able to fulfill the principles of (1) flexibility, (2) safety in transactions and fraud avoidance, (3) effectiveness, and (4) accountability while paying attention to the precautionary principles in the use of state budget. The cashless government system is expected to be a solution to the acceleration of government performance and public services within the framework of presenting clean, transparent and accountable governance. In the end, improving the working system of government organizations is expected to be able to encourage economic growth and provide benefits for improving the welfare of the community.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115018533","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：