Vol. 7 No. 2: 2nd Edition (July-December 2022)

• Cover

  • Cover

• Table of Content

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Articles

• The Phenomenon of Internal Audit Supervision in Fighting Corruption and Creating an Anti-Fraud Culture in Corporations in Indonesia

  Mustika Prabaningrum Kusumawati, Ari Nur Rahman, Panzi Aulia Rahman

  129-146

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• Accountability for the Implementation of State Finances (APBN) for the Covid-19 Pandemic Program and National Economic Recovery (PC-PEN) in the Fiscal Year 2020

  Posma Sariguna Johnson Kennedy

  147-161

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• Revealing the Integrity of Investigators in Handling Cases of Crimesby Witnesses Perpetrated (Case Study of Alleged Criminal Acts of Vandalism in Central Buton Regency)

  Muh Sutri Mansyah, Achmad Busro, Yunanto Yunanto

  163-172

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• The Use of Big Data Analytics in Detecting Academic Fraud

  Firdatul Jannah, Anara Indrany Nanda Ayu Anissa, Wanda Maulida, Novita Novita

  173-184

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• Data Analytics of Procurement Fraud Risks in Indonesia

  Mustofa Kamal

  185-199

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• Implementing Transparency in Cash Receipts: A Non-Profit Organization Perspective

  Natasia Alinsari, Adrian Izaak Rompis, Aprina Nugrahesthy Sulistya Hapsari

  201-211

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• Strengthening Integrity and Fraud Awareness in Preventing Fraud During the Covid-19 Pandemic

  Dona Ramadhan

  213-224

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• Fraud Risk Analysis Fraud Prevention Detection with Fraud Triangle and Financial Ratios at PT. Garuda Indonesia (Persero) Tbk.

  Eko Gumaya Sari

  225-236

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• Rationality and Non-Rationality Testing to Different Form of Whistleblowing

  Andi Ina Yustina, Phyrel Asri Sugiyanto, Christine Novita Dewi, Hadi Mahmudah

  237-252

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• The Attachment of Leadership and Followership that Prioritizes Integrity in Realizing an Anti-Corruption Organization

  Iftitah Rizky Dewi, Muhamad Fuad Budi Syakir

  253-258

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• Back Page

  259-262

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• Back Cover

  • Back Cover