Articles

Analysis of Tone at the Top Principle’s Implementation in Fraud Prevention on Public University in Kupang City Bolty Evelyn Rilen Ballo, (Universitas Nusa Cendana Indonesia) Minarni Anaci Dethan, (Universitas Nusa Cendana Indonesia) Yohana Febiani Angi, (Universitas Nusa Cendana Indonesia) Sarinah Joyce Margaret Rafael, (Universitas Nusa Cendana Indonesia)

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Testing the Public Officials’ Integrity in the Moonlighting of State-Owned Company Commissioner Shalahuddin Haikal, (University of Indonesia Indonesia)

PDF 11-30

Preliminary Study on Corruption Case in the Indonesian Banking Sector: Overview of the Fraudster, Loss, and Fraud Modes Windhu Wibisono, (The Audit Board of the Republic of Indonesia (BPK RI) Indonesia)

PDF 31-37

I’M GONE (Integrity Minimal, Greed, Opportunity, Need, Exposure) as the Causes of the Collapse of the KPK’s Anti-Corruption Goal Romi Suryana, (The Audit Board of the Republic of Indonesia Indonesia)

PDF 39-48

Analysis of Fraud as a Violation of Business Ethics From a Positive Legal Perspective in Indonesia Afifatul Munawiroh, (Islamic State University Sunan Kalijaga of Yogyakarta Indonesia) Rumawi Rumawi, (Islamic State University Kiai Haji Achmad Siddiq of Jember Indonesia)

PDF 49-55

Strengthening Integrity and Introspection: Approaches to Safeguard Organization’s Values from Fraud and Misconduct Nugroho Nugroho, (PCK2L Indonesia)

PDF 57-63

Factors that Influence Financial Statement Fraud with Fraud Pentagon Analysis Danny Wibowo, (STIESIA Surabaya Indonesia) Yusril Putra, (STIESIA Surabaya Indonesia)

PDF 65-76

Corporate Governance, Effectiveness of Internal Audit Function and Fraud in Islamic Banking in Indonesia Naufal Al Baqir, (Tazkia University College of Islamic Economics Indonesia) Sulhani Sulhani, (Tazkia University College of Islamic Economics Indonesia)

PDF 77-84

Construct Validity Test of Integrity and Suryomentaram-style Introspection in Creating Anti-Fraud Mustika Prabaningrum Kusumawati, (Faculty of Law, Islamic University of Indonesia Indonesia) Ari Nur Rahman, (Indonesia Eximbank (LPEI) Indonesia)

PDF 85-105

Collusion Fraud Risk Mitigation with Integration of Data Analytics in E-Tendering Mustofa Kamal, (Pusdiklatwas BPKP-Bogor-Indonesia Indonesia)

PDF 107-121

Forecasting the Prospect of the Future Business Growth and Detecting Distorted Earnings in Public Insurance Industry: The Voice from Indonesia Ahmad Abbas, (Department of Sharia and Islamic Business Economics, Sekolah Tinggi Agama Islam Negeri Majene Indonesia) Neks Triani, (Department of Accounting, Universitas Sembilanbelas November Kolaka Indonesia) Sasmita Nabila Syahrir, (Department of Accounting, Universitas Sembilanbelas November Kolaka Indonesia)

PDF 123-136

Realizing a Mental Revolution through Astabratha Belief as a Fraud-Neutral Detector Whedy Prasetyo, (University of Jember Indonesia)

PDF 137-154

Do Good Corporate Governance and Whistleblowing Systems in Bank Industry Effectively Support Fraud Detection and Prevention? Andrew Christian Sudjono, (Accounting Department, Faculty of Economics Universitas Katolik Parahyangan Indonesia)

PDF 155-168

Disclosing the Potential for Fraud in the Flow of Funds at “Dana” Cooperative Aprina Nugrahesthy Sulistya Hapsari, (Universitas Kristen Satya Wacana Indonesia) Intiyas Utami, (Universitas Kristen Satya Wacana Indonesia) Yohanes Yakobus Werang Kean, (Universitas Flores Indonesia) Gracella Theotama, (Universitas Kristen Satya Wacana Indonesia)

PDF 169-182

Regulation in Preventing Fraud that Occurs Through Digital Physical Gold Trading by Integrating Technology and Human Approaches Hans Gilbert Ericsson, (Legal Counsel, PT Asuransi Kredit Indonesia Business Law, Gadjah Mada University, Jakarta Indonesia)

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