Articles

THE PHENOMENON OF LEADERSHIP IN CONGLOMERATE SUBSIDIARIES IN CREATING ANTI-FRAUD CULTURE Mustika Prabaningrum Kusumawati, (Faculty of Law of Universitas Islam Indonesia (UII), Yogyakarta, Indonesia Indonesia) Ari Nur Rahman, (Indonesia Eximbank - Lembaga Pembiayaan Ekspor Indonesia (LPEI) Indonesia) Panzi Aulia Rahman, (PT. PLN (Persero) - Alumni of Faculty of Economics of Universitas Islam Indonesia (UII) Indonesia)

PDF 175-187

DOES LEADERSHIP REALLY MATTER IN COMBATING FRAUD? INDONESIAN’S MILLENNIALS PERSPECTIVES Indra Soeharto Nugroho, (Pertamina Hulu Mahakam Indonesia)

PDF 189-200

PARENTAL PARTICIPATION IN PROVIDING ANTI-CORRUPTION EDUCATION TO CHILDREN AS AN EFFORT TO PREVENT CORRUPTION IN THE CITY OF KUPANG Friandry Windisany Thoomaszen, ( Indonesia) Sance Mariana Tameon, (Pastoral Counseling Department Sekolah Tinggi Agama Kristen Negeri Kupang )

PDF 201-212

SELF-REPORT MECHANISM BY COMPANIES IN RELATION TO FRAUDULENT ACT OF BRIBERY: A CHANGE IN COMPANY’S LEADERSHIP CULTURE Carissa Tridina Arsyad Temenggung, (Universitas Indonesia Indonesia) Edward Candy, (Universitas Indonesia Indonesia) Febri Ariadi, (Universitas Indonesia Indonesia) Joviana Henza, (Universitas Indonesia )

PDF 213-225

LEADERSHIP AS AN “ENTRY POINT” FOR COMBATING CORRUPTION AND SHAPE ON ANTI FRAUD CULTURAL SYSTEMS (Case study in Singapore) Abdul Rasyid Sahar, (Faculty of Administrative Science, Universitas Indonesia Indonesia) Roy Valiant Salomo, (Faculty of Administrative Science, Universitas Indonesia )

PDF 227-237

CRIME PREVENTION- HOW TO AVOID SUBSCRIPTION TRAPS Vesa Hietanen, (Laurea University of Applied Sciences, Research, Innovative Digital Services of the Future, Finland European Cyber Crime and Fraud Investigators )

PDF 239-249

BUILDING ANTI-CORRUPTION CHARACTERS THROUGH JAVANESE CULTURE IN SERAT TRIPAMA Bambang Hadi Purnomo, (Auditor Intern PPATK Indonesia)

PDF 251-256

POTENTIAL FOR FRAUD IN THE MANAGEMENT OF JKN FUNDS AT COMMUNITY HEALTH CENTERS (Case study at Community Health Centers in “Hastinapura” District) Himmayatul W, (Master of Accounting Studies Faculty of Economics and Business - Universitas Trunojoyo Madura ) Mohammad Nizarul Alim, (Master of Accounting Studies Faculty of Economics and Business - Universitas Trunojoyo Madura ) Prasetyono Prasetyono, (Master of Accounting Studies Faculty of Economics and Business - Universitas Trunojoyo Madura )

PDF 257-267

JAVANESE PHILOSOPHY “MANUNGGAL ING KAULA ALIT” AS A MEANS TO ERADICATE CORRUPTION Beni Darmawan, (Master of Accounting, Faculty of Economics and Business, University of Trunojoyo Madura Jl. Raya Telang PO. BOX. 02, Kamal Bangkalan Indonesia)

PDF 269-275

THE FOSTERING OF CORRUPTION INMATES IN SUKAMISKIN CLASS I CORRECTIONAL FACILITY Kusmiyanti Kusmiyanti, (Lecturer in Correctional Science Ministry of Law and Human Rights (Indonesia) Jalan Raya Gandul No.4 Gandul, Cinere – Depok Jawa Barat Indonesia)

PDF 277-284

LOCAL WISDOM-BASED ACCOUNTABILITY AS AN EFFORT TO PREVENT CORRUPTION OF ZAKAT FUNDS IN INDONESIA: A Case Study at BAZNAS Kebumen Regency, Central Java Province Novendi Arkham Mubtadi, (Faculty of Economics and Business, Universitas Peradaban, Central Java Indonesia) Dewi Susilowati, (Faculty of Economics and Business, Universitas Jenderal Soedirman, Central Java Indonesia)

PDF 285-295

INTERNALIZATION OF THE VALUES OF MENTAL REVOLUTION IN FORENSIC ACCOUNTING AND INVESTIGATIVE AUDIT LEARNING MODELS Nur Sayidah, (Study Program of Accounting, Faculty of Economics and Business University of Dr. Soetomo Indonesia)

PDF 297-305

VIOLATION REPORTING SYSTEM AS THE IMPLEMENTATION OF FRAUD CONTROL PLAN IN THE PUBLIC SECTOR (A Study at Dr. Moewardi Hospital) Mukhlis Erisnanto, (Faculty of Economics and Business, Universitas Sebelas Maret Indonesia) Halim Dedy Perdana, (Faculty of Economics and Business, Universitas Sebelas Maret )

PDF 307-318

EXPLORING THE CULTURAL VALUES OF “SAEMAUL UNDONG” AND “GOTONG ROYONG” AS THE DEVELOPMENT OF AN ANTI-CORRUPTION CULTURE: Socio-Economic Studies in East Asia and Southeast Asia Rostamaji Korniawan, (Pukyong National University, International and Area Studies Indonesia)

PDF 319-327

THE OPTIMIZATION OFPUJI-PUJIAN TRADITION BEFORE PRAYING IN CONGREGATION IN MOSQUES AND MUSHALLA AS A MEDIUM OF DA’WAH AND PREVENTION OF CORRUPTION Aris Fauzin, (Master of Islamic Economic Law, Postgraduate Program, UIN SGD Bandung Indonesia)

PDF 329-339

FRAUD PATTERNS ON NGO FUNDS ACCOUNTABILITY REPORTS Subaida Subaida, (Master of Accounting, Faculty of Economics and Business, University of Trunojoyo Madura Indonesia) Siti Musyarofah, (Master of Accounting, Faculty of Economics and Business, University of Trunojoyo Madura Indonesia) Prasetyono Prasetyono, (Master of Accounting, Faculty of Economics and Business, University of Trunojoyo Madura Indonesia)

PDF 341-350

THE MYSTERY OF BUDGET ABSORPTION AT SKPD “BIRU DAUN” Akhmad Jauhari, (Master of Accounting, Faculty of Economics and Business, University of Trunojoyo Madura Indonesia) Tarjo Tarjo, (Master of Accounting, Faculty of Economics and Business, University of Trunojoyo Madura ) Bambang Haryadi, ( )

PDF 351-364

THE PHENOMENON OF MUSRENBANG IN TERMS OF LOCAL WISDOM: AN EFFORT TO PREVENT CORRUPTION IN THE LOCAL GOVERNMENT Ahmad Taufiq Masbuhin, (Master of Accounting, Faculty of Economics and Business, University of Trunojoyo Madura Indonesia) M. Nizarul Alim, (Master of Accounting, Faculty of Economics and Business, University of Trunojoyo Madura Indonesia) Tarjo Tarjo, (Master of Accounting, Faculty of Economics and Business, University of Trunojoyo Madura Indonesia)

PDF 365-373

THE INFLUENCE OF THE ASPECTS OF CULTURE, PERSONALITY, AND PUBLIC-PRIVATE RELATIONSHIP ON CORRUPTION IN INDONESIA Ari Nur Rahman, (Indonesia Eximbank - Lembaga Pembiayaan Ekspor Indonesia (LPEI) Indonesia) Mustika Prabaningrum Kusumawati, (Faculty of Law of Universitas Islam Indonesia Indonesia)

PDF 375-392

Back Cover

Untitled