Asia Pacific Fraud Journal

Asia Pacific Fraud Journal is published twice a year in January-June and July-December, with registerd number ISSN: 2502-8731 (print), ISSN: 2502-695X (online). Asia Pacific Fraud Journal now has been accredited "SINTA 3 (Rank 3)" by Ministry of Research and Technology of The Republic of Indonesia (No SK. 85/M/KPT/2020).

Asia Pacific Fraud Journal encompasses original research articles and review articles including:

  • Forensic Accounting
  • Fraud Prevention
  • Fraud Detection
  • Investigation
  • Crime
  • Criminalogy
Asia Pacific Fraud Journal, have been indexed in:
  1. SINTA 3
  2. Dimensions
  3. Crossref
  4. Google Scholar
  5. Base
  6. Garuda Dikti
  7. ISJD

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Announcements

 

Nationally Accredited based on the Decree of Asia Pasific Fraud Journal

  
Asia Pacific Fraud Journal now has been accredited "SINTA 3 (Rank 3)" by Ministry of Research and Technology of The Republic of Indonesia (No SK. 85/M/KPT/2020).  
Posted: 2020-05-31
 
More Announcements...

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

Table of Contents

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, (Faculty of Law, Islamic University of Indonesia Indonesia)
Ari Nur Rahman, (Indonesia Eximbank - Lembaga Pembiayaan Ekspor Indonesia (LPEI) Indonesia)
Panzi Aulia Rahman, (PT. PLN (Persero) Indonesia)
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129-146
10.21532/apfjournal.v7i2.246 Abstract views : 204 | PDF views : 146
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, (Universitas Kristen Indonesia, Jakarta Indonesia)
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147-161
10.21532/apfjournal.v7i2.254 Abstract views : 99 | PDF views : 72
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, (Faculty of Law, Diponegoro University, Semarang Indonesia)
Achmad Busro, (Faculty of Law, Diponegoro University, Semarang Indonesia)
Yunanto Yunanto, (Faculty of Law, Diponegoro University, Semarang Indonesia)
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163-172
10.21532/apfjournal.v7i2.260 Abstract views : 92 | PDF views : 55
The Use of Big Data Analytics in Detecting Academic Fraud
Firdatul Jannah, (Trilogi University, South Jakarta Indonesia)
Anara Indrany Nanda Ayu Anissa, (Trilogi University, South Jakarta Indonesia)
Wanda Maulida, (Trilogi University, South Jakarta Indonesia)
Novita Novita, (Trilogi University, South Jakarta Indonesia)
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173-184
10.21532/apfjournal.v7i2.261 Abstract views : 160 | PDF views : 90
Data Analytics of Procurement Fraud Risks in Indonesia
Mustofa Kamal, (Pusdiklatwas BPKP, Bogor Indonesia)
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185-199
10.21532/apfjournal.v7i2.264 Abstract views : 186 | PDF views : 171
Implementing Transparency in Cash Receipts: A Non-Profit Organization Perspective
Natasia Alinsari, (Accounting Study Program, Faculty of Economics and Business, Satya Wacana Christian University Indonesia)
Adrian Izaak Rompis, (Accounting Study Program, Faculty of Economics and Business, Satya Wacana Christian University Indonesia)
Aprina Nugrahesthy Sulistya Hapsari, (Accounting Study Program, Faculty of Economics and Business, Satya Wacana Christian University Indonesia)
PDF
201-211
10.21532/apfjournal.v7i2.265 Abstract views : 89 | PDF views : 66
Strengthening Integrity and Fraud Awareness in Preventing Fraud During the Covid-19 Pandemic
Dona Ramadhan, (PT. Adira Dinamika Multi Finance Indonesia)
PDF
213-224
10.21532/apfjournal.v7i2.266 Abstract views : 115 | PDF views : 92
Fraud Risk Analysis Fraud Prevention Detection with Fraud Triangle and Financial Ratios at PT. Garuda Indonesia (Persero) Tbk.
Eko Gumaya Sari, (Politeknik Tri Mitra Karya Mandiri Indonesia)
PDF
225-236
10.21532/apfjournal.v7i2.269 Abstract views : 193 | PDF views : 153
Rationality and Non-Rationality Testing to Different Form of Whistleblowing
Andi Ina Yustina, (Accounting, Faculty of Business, President University, Cikarang Indonesia)
Phyrel Asri Sugiyanto, (Accounting, Faculty of Business, President University, Cikarang Indonesia)
Christine Novita Dewi, (Accounting, Faculty of Business, Universitas Kristen Duta Wacana, Yogyakarta Indonesia)
Hadi Mahmudah, (Accounting, Faculty of Economy, Universitas Islam 45 Bekasi Indonesia)
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237-252
10.21532/apfjournal.v7i2.228 Abstract views : 234 | PDF views : 70
The Attachment of Leadership and Followership that Prioritizes Integrity in Realizing an Anti-Corruption Organization
Iftitah Rizky Dewi, (PT. Petrosea Tbk Indonesia)
Muhamad Fuad Budi Syakir, (Analis Transaksi Keuangan Pusat Pelaporan dan Analisis Transaksi Keuangan (PPATK) Indonesia)
PDF
253-258
10.21532/apfjournal.v7i2.253 Abstract views : 207 | PDF views : 101
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259-262