This study is aimed at investigating how far the internal controls are able to prevent fraud in financing administration at an Islamic Bank in Medan, Indonesia. The method applied in this study was a case study method. The operational definition used in this study was COSO framework. The data were collected through observations and semi-structured interviews. The results of the study show that some weaknesses of the internal controls have been identified as one of the factors of fraud. Poor internal controls lead to fraud. The management of the bank still employs one official to the same officials to conduct various financing activities. It leads to fraud because the activities are lack of supervisions. This study is focused on one company, so the findings may not be generalized to other companies. It is because of the different types of business, working environment, and practices. It is expected that the future study is able to enlarge the number of samples or companies.
Abstract. This research is aimed to investigate and identify the pattern and classification of corruptors in Indonesia, especially the state officials being imprisoned. This research used the qualitative method. The data were collected through documentations and interviews. The source of the data was chosen by purposive sampling technique. The researcher interviewed deeply 9 suspects of corruption cases being imprisoned. The results of the research show that the classification of corruptors in Indonesia includes all types of corruptions constructed by the Association of Certified Fraud Examiners (ACFE), namely: conflict of interest, bribery, illegal gratuities, and economic extortion. Based on the interview, it is found that the interviewees perform different types of corruptions as follows: there are some suspects perform more than one type of corruptions; there are some suspects perform single corruptions with the same type, and there are some suspects perform single corruptions with the different type. In Indonesia, it is not only the people of executive, legislative, and judiciary who can perform corruptions, but also the people of private sections.
This paper is based on the authors' study to assess the current state of anti-corruption movement in Indonesia. The main purpose of this study is to explore the potential of social media to be used as an effective tool in combating corruption in public sector. To achieve its objectives this study applies multiple behavioral perspectives in assessing the corruption problem in the Indonesian public sector. This study is of qualitative exploratory nature in which the authors utilized a mixed methods approach comprising of a systematic literature review, archival and data analysis, and case studies on corruption in the Indonesian public sector to assess the potential of social media to be used as an anti-corruption measure. This study also uses the Social Network Analysis (SNA) to illustrate the potential of social media as a means for citizens to participate in an anti-corruption movement in Indonesia. Overall, this study demonstrates that the growth and development of Information and Communication Technologies (ICTs) in Indonesia has had a profound effect on how people interact with each other by, among other things, using social media platforms. Such interaction includes discussions and dissemination of news and information related to corruption. As the conventional punishment oriented approaches have not had a lot of success in mitigating the corruption problem in Indonesia, engaging citizens to actively participate in the anti-corruption movement may increase the chance of success in eradicating corruption in the future.
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