Skills of the Forensic Accountants in Revealing Fraud in Public Sector: The Case of Indonesia

Research aims: This paper aims primarily to investigate the effect of the skills of forensic accountants on the public sector in revealing fraud in Indonesia. Therefore, this research focuses on the investigation of forensic accountants in the public sector.Design/Methodology/Approach: This study employed a quantitative approach with a survey method. Questionnaires were distributed to the auditors possessing experiences to conduct investigative auditing in the Audit Board of the Republik of Indonesia (BPK RI). In total, 44 respondents returned the questionnaires, which can be considered suitable for a descriptive survey.Research findings: The results showed that the investigative skill and business valuation affected significantly and positively, and then business skill had significant and negative effects on the skills of forensic accountants in revealing fraud in the public sectors. On the other hand, financial accounting skills had no significant impact on the skills of forensic accountants in revealing fraud in the public sectors.Theoretical contribution/Originality: This paper highlights various important skills possessed by forensic accountants in the public sector in revealing fraud in Indonesia.Practitioner/Policy implication: This paper contributes as the basis of institutions’ concerns such as recruiting future forensic accountants in the public sectors, and training and upgrading related to the investigative skill, and business valuation which is compulsorily possessed by forensic accountants.Research limitation/Implication: This study focused on the public sectors, in this case, the Audit Board of the Republik of Indonesia representative of  Yogyakarta province, and on succinct respondents. Future studies should add more institutions and respondents involved in the analysis process to gain a complete representation of the skills of forensic accountants

An investigation into the factors influencing consumers to use e-services of Indonesian airlines: The role of motivation

E-Services have been a popular area of research. This research explores what pushes consumers to use Indonesian airline e-Services. Specifically, this study investigates into how the ‘motivation’ factor can be combined in some traditional theoretical models, within which it studies the influence on intention of the customers to use e-Services as well as its usage. A positivist paradigm is referred to conduct the research using a two-stage sequential mixed method research approach comprising both field study and quantitative methods. The field study has been employed to refine the research model and quantitative data collected from questionnaire-based survey is analyzed by using Partial Least Square (PLS) based Structural Equation Model (SEM). The research model is validated by surveying 819 Indonesian consumers who have used Indonesian Airline e-Services. The results confirm behavioral intention to use is influenced by the effort expectancy, social influence, outcome expectancy, and motivation. The motivation itself is influenced by the effort expectancy, social influence, trustworthiness, and outcome expectancy. Findings indicate that the effort and outcome expectancy are both influenced by trustworthiness and facilitation conditions. The results also demonstrate that motivation drives e-Services usage directly or indirectly through the intention to use. Furthermore, the implications of the findings are highlighted

Meta Analisis Efektifitas Penggunaan Media Video Terhadap Hasil Belajar Siswa SD pada Mata Pelajaran IPA

Di era perkembangan teknologi yang semakin maju, membuat siswa lebih tertarik menghabiskan waktu untuk bermain game, menonton video-video yang menyenangkan daripada membaca materi pelajaran atau mendengarkan penjelasan. Penelitian ini bertujuan untuk mengkaji efektifitas penggunaan  media video terhadap hasil belajar siswa SD pada pembelajaran IPA. Dalam penelitian ini metode yang digunakan berupa meta analisis dengan cara menganalisa data-data tentang pengaruh penggunaan media video terhadap hasil belajar siswa SD pada pembelajaran IPA. Penenlitian ini di awali dengan merumuskan topik penelitian, menelusuri hasil penelitian yang relevan untuk dianalisis. Data dikumpulkan dengan menelusuri jurnal online terakreditasi nasional. Data analsisis dengan menggunakan analisis diskriptif kuantitatif. Berdasarkan hasil analisis penggunaan media video pada pembelajaran IPA di Sekolah Dasar mampu meningkatkan hasil belajar siswa dengan besar pengaruh (effect size) 1,56 kali dari kelas kontrol, dan penggunaan media video yang berpengaruh adalah model pembelajaran cooperatif learning dengan nilai effect size sebesar 3,78

Comprehensive Model of Bankruptcy and Forensic Accounting

Going concern is an assumption of company establishment but some companies go bankrupt. Fraud can be a cause of bankruptcy, used to hide bankruptcy, and can occur due to bankruptcy. Potential fraud can occur in every main activity of a curator in resolving bankruptcy cases so the curator requires forensic accounting. The purpose of this study was to determine the importance of forensic accounting in bankruptcy cases resolved by a curator and exploring the model of the relationship between bankruptcy and forensic accounting. This study used a qualitative approach with semi-structured interviews. The respondents’ criteria were curators who had practiced for at least three years and had experiences in resolving bankruptcy assets. The data analysis was a content analysis, namely a relational analysis, with software Nvivo 11. The results of this study showed that, in carrying out their duties, there are obstacles that are commonly encountered by currators. Forensic accounting is important and helpful for curators’ work, especially related to fraud or verification of the accuracy of bankruptcy asset transactions and the process of valuing bankruptcy assets. However, not all curators understand forensic accountin

Analysis of Science Subject Evaluation Instruments in Elementary Schools based on Stimulus Types and Cognitive Process Dimensions

Students' critical thinking skills in Indonesia are still low, even though these skills are needed in the 21st century. Critical thinking skills must be learned at an early age. One of the ways to teach it is through subject evaluation instruments that are arranged based on higher-order thinking skills. So it is important to know the quality of the evaluation instrument made by the teacher. This study aims to analyze the evaluation instrument made by the teacher based on the type of stimulus and dimensions of cognitive processes. This was quantitative and qualitative descriptive research. Sampling data used the purposive sampling technique. Data was presented in the form of a percentage and then described. A qualitative test was conducted to identify the form of stimulus used in each item. Identifying the dimensions of cognitive processes used sheets based on Bloom's taxonomy. The results of this study indicate that most of the questions do not use a stimulus (> 75%) and are at the level of remembering (> 55%). Based on the results of the analysis, it is concluded that the teacher evaluation instrument is still poor. Training to formulate evaluation instruments for teachers needs to be done.Students' critical thinking skills in Indonesia are still low, even though these skills are needed in the 21st century. Critical thinking skills must be learned at an early age. One of the ways to teach it is through subject evaluation instruments that are arranged based on higher-order thinking skills. So it is important to know the quality of the evaluation instrument made by the teacher. This study aims to analyze the evaluation instrument made by the teacher based on the type of stimulus and dimensions of cognitive processes. This was quantitative and qualitative descriptive research. Sampling data used the purposive sampling technique. Data was presented in the form of a percentage and then described. A qualitative test was conducted to identify the form of stimulus used in each item. Identifying the dimensions of cognitive processes used sheets based on Bloom's taxonomy. The results of this study indicate that most of the questions do not use a stimulus (> 75%) and are at the level of remembering (> 55%). Based on the results of the analysis, it is concluded that the teacher evaluation instrument is still poor. Training to formulate evaluation instruments for teachers needs to be done