Asia Pacific Fraud Journal, have been indexed in:

Articles

ENGAGING PEOPLE, ENABLING TECHNOLOGY: CITIZEN’S PERSPECTIVES ON ANTI FRAUD MEASURESIN THE INDONESIAN PUBLIC SERVICES SECTOR Indra Soeharto, (PT. Pertamina Hulu Mahakam Indonesia) Heri Kurniadi Sugiyo Pranoto, (PT. Pertamina Hulu Mahakam Indonesia)

PDF 1-10

THE GOVERNMENT'S INTERNAL AUDIT PLANNING STRATEGY IN PREVENTING CORRUPTION IN THE PROCUREMENT SECTOR IN THE ERA OF DISRUPTION Mustafa Kamal, (Pusdiklatwas Badan Pengawasan Keuangan dan Pembangunan Indonesia) Nasarudin Nasarudin, (Biro Hukum dan Humas, Badan Pengawasan Keuangan dan Pembangunan Indonesia)

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DOES MORAL HAZARD OCCOUR IN THE IMPLEMENTATION OF SOCIAL HEALTH INSURANCE? EVIDENCE FROM PUBLIC HOSPITALS IN A RURAL PROVINCE OF INDONESIA Rizanda Machmud, (Faculty of Medicine, Andalas University, Padang Indonesia) Syafrawati Syafrawati, (Faculty of Medicine, Andalas University, Padang Indonesia) Prof. Syed Mohamed Aljunid, (International Centre for Casemix and Clinical Coding, Faculty of Medicine, National University of Malaysia Malaysia) Rima Semiarty, (Department of Health Policy and Management, Faculty of Public Health, Kuwait University Kuwait)

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ANALYSIS OF THE READINESS OF INDONESIAN PEOPLE AND REGULATIONS IN HANDLING FRAUD ON TECHNOLOGY EXPLOITATION Mustika Prabaningrum Kusumawati, (Fakultas Hukum Universitas Islam Indonesia Indonesia) Ari Nur Rahman, (Indonesia Eximbank (Lembaga Pembiayaan Ekspor Indonesia (LPEI)) Indonesia) Panzi Aulia Rahman, (PT. PLN (Persero) Indonesia) Henry Adrian Sumule, (Alumni Institut Teknologi Sepuluh Nopember Surabaya dan Institut Teknologi Bandung Indonesia) Endrojoyo Sigit Triyono, (Head of the Inter Bank Transfer Reconciliation Departement Indonesia)

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INCIDENCE AND ROOT CAUSE OF UPCODING IN THE IMPLEMENTATION OF SOCIAL HEALTH INSURANCE IN RURAL PROVINCE HOSPITAL IN INDONESIA Syafrawati Syafrawati, (Faculty of Medicine, Andalas University, Padang Indonesia) Rizanda Machmud, (Faculty of Medicine, Andalas University, Padang Indonesia) Prof. Syed Mohammed Aljunid, (International Centre for Casemix and Clinical Coding, Faculty of Medicine, National University of Malaysia Malaysia) Rima Semiarty, (Department of Health Policy and Management, Faculty of Public Health, Kuwait University Indonesia)

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LEADERSHIP OF THE HEAD OF A CORRECTIONAL INSTITUTION IN ACHIEVING THE TITLE OF CORRUPTION-FREE AREA (Case study at the Semarang Class II Women's Correctional Institution) Mulyani Rahayu, (Politeknik Ilmu Pemasyarakatan Indonesia)

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THE IDENTIFICATION OF MONEY LAUNDERING ON DRUG TRAFFICKING Lucky Nurhadiyanto, (Universitas Budi Luhur Indonesia)

PDF 68-74

THE EFFECT OF INVESTIGATIVE, INDEPENDENT AUDIT AND DUE PROFESSIONAL CARE AUDITS ON THE EFFECTIVENESS OF THE IMPLEMENTATION OF FRAUD PROCEDURES MODERATED BY SOCIAL PRESSURE IN THE INTERNAL AUDIT DEPARTMENT OF PT. INDOAGUNG MULTIKREASI CERAMIC INDUSTRI & PT. WIJAYA DISTRIBUTION Dede Rahmat, (Asistant Manager Accounting PT. Karya Adi Prestasi ) Eko Gumaya Sari, (Asistant Manager Accounting PT. Karya Adi Prestasi Indonesia)

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THE WAY THE LOCAL GOVERNMENT WORKS TO FIGHT AGAINST CORRUPTION IN KUPANG CITY IN THE PERSPECTIVES OF GENERATIONS X AND Y Friandry Windisany Thoomaszen, (Pastoral Counseling Department, Sekolah Tinggi Agama Kristen Negeri Kupang Indonesia) Sance Mariana Tameon, (Pastoral Counseling Department, Sekolah Tinggi Agama Kristen Negeri Kupang Indonesia)

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THE EFFECT OF ECONOMIC STRENGTH, GOVERNMENT DEBT, LEVEL OF DEMOCRACY, PUBLIC TRUST, AND LEVEL OF HAPPINESS ON CORRUPTION PERCEPTION Dedy Susanto, (Staf Statistik Ketahanan Sosial, Badan Pusat Statistik (BPS) Provinsi Jayapura Indonesia)

PDF 98-107

THE EFFECT OF ORGANIZATIONAL CULTURE, LEADERSHIP STYLE, WHISTLEBLOWING SYSTEMS, AND KNOW YOUR EMPLOYEE ON FRAUD PREVENTION IN SHARIA BANKING Suharto Suharto, (Bank Syariah Mandiri Indonesia)

PDF 108-117

ROOT CAUSE ANALYSIS USING FRAUD PENTAGON THEORY APPROACH (A CONCEPTUAL FRAMEWORK) Dona Ramadhan, (PT. Adira Dinamika Multi Finance Indonesia)

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FRAUD AND WHISTLEBLOWING IN THE MANAGEMENT OF STUDENT FUNDS Aprina Nugrahesthy Sulistya Hapsari, (Universitas Kristen Satya Wacana, Salatiga Indonesia) Edi Supriyono, (Universitas Kristen Satya Wacana, Salatiga Indonesia)

PDF 126-136

FRAUD RISK MANAGEMENT: AN ANTI-FRAUD MODEL FOR TOURIST ACCOMMODATION IN BALI Nyoman Sunarti, (Prodi Akuntansi, Universitas Pendidikan Ganesha, Singaraja Indonesia) Putu Sukma Kurniawan, (Prodi Akuntansi, Universitas Pendidikan Ganesha, Singaraja Indonesia) Edy Sujana, (Prodi Akuntansi, Universitas Pendidikan Ganesha, Singaraja Indonesia) I Nyoman Putra Yasa, (Prodi Akuntansi, Universitas Pendidikan Ganesha, Singaraja Indonesia)

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THE USE OF BENFORD’S LAW IN PERFORMANCE AUDIT TO DETECT FRAUD IN THE STATE EXPENDITURETRANSACTIONS ASSISTED BY IDEA SOFTWARE (A Case Study at the Transportation Ministry Work Units) Eka C. Setyawan, (Inspectorate General of the Ministry of Transportation Indonesia)

PDF 147-159

Back Page

Back Page Editor Editor, (Association of Certified Fraud Examiners Indonesia Chapter )

PDF 160

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