Vol. 8 No. 1: Volume 8, No. 1st Edition (January-June 2023)

• Front Cover

  • Cover

• Front Page

  • Front Page

• Table of Content

  • PDF

Articles

• Analysis of Tone at the Top Principle’s Implementation in Fraud Prevention on Public University in Kupang City

  Bolty Evelyn Rilen Ballo, Minarni Anaci Dethan, Yohana Febiani Angi, Sarinah Joyce Margaret Rafael

  1-9

  • PDF

• Testing the Public Officials’ Integrity in the Moonlighting of State-Owned Company Commissioner

  Shalahuddin Haikal

  11-30

  • PDF

• Preliminary Study on Corruption Case in the Indonesian Banking Sector: Overview of the Fraudster, Loss, and Fraud Modes

  Windhu Wibisono

  31-37

  • PDF

• I’M GONE (Integrity Minimal, Greed, Opportunity, Need, Exposure) as the Causes of the Collapse of the KPK’s Anti-Corruption Goal

  Romi Suryana

  39-48

  • PDF

• Analysis of Fraud as a Violation of Business Ethics From a Positive Legal Perspective in Indonesia

  Afifatul Munawiroh, Rumawi Rumawi

  49-55

  • PDF

• Strengthening Integrity and Introspection: Approaches to Safeguard Organization’s Values from Fraud and Misconduct

  Nugroho Nugroho

  57-63

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• Factors that Influence Financial Statement Fraud with Fraud Pentagon Analysis

  Danny Wibowo, Yusril Putra

  65-76

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• Corporate Governance, Effectiveness of Internal Audit Function and Fraud in Islamic Banking in Indonesia

  Naufal Al Baqir, Sulhani Sulhani

  77-84

  • PDF

• Construct Validity Test of Integrity and Suryomentaram-style Introspection in Creating Anti-Fraud

  Mustika Prabaningrum Kusumawati, Ari Nur Rahman

  85-105

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• Collusion Fraud Risk Mitigation with Integration of Data Analytics in E-Tendering

  Mustofa Kamal

  107-121

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• Forecasting the Prospect of the Future Business Growth and Detecting Distorted Earnings in Public Insurance Industry: The Voice from Indonesia

  Ahmad Abbas, Neks Triani, Sasmita Nabila Syahrir

  123-136

  • PDF

• Realizing a Mental Revolution through Astabratha Belief as a Fraud-Neutral Detector

  Whedy Prasetyo

  137-154

  • PDF

• Do Good Corporate Governance and Whistleblowing Systems in Bank Industry Effectively Support Fraud Detection and Prevention?

  Andrew Christian Sudjono

  155-168

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• Disclosing the Potential for Fraud in the Flow of Funds at “Dana†Cooperative

  Aprina Nugrahesthy Sulistya Hapsari, Intiyas Utami, Yohanes Yakobus Werang Kean, Gracella Theotama

  169-182

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• Regulation in Preventing Fraud that Occurs Through Digital Physical Gold Trading by Integrating Technology and Human Approaches

  Hans Gilbert Ericsson

  183-194

  • PDF

• Back Page

  195

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