The Role of Forensic Accounting in Fraud Prevention efforts in Indonesia

Atang  Hermawan

doi:10.58471/jecombi.v3i01.58

Authors

Atang Hermawan Pasundan University

DOI:

https://doi.org/10.58471/jecombi.v3i01.58

Keywords:

Forensic Accounting, Prevention, Fraud

Abstract

This study aims to analyze the role of forensic accounting in efforts to prevent fraud in Indonesia. The research method used is qualitative research with data collection techniques through in-depth interviews with five sources who are experts in the field of forensic accounting. The results of the study show that there are four factors that encourage fraud, namely greed, opportunity, need, and disclosure or fikenel with the term GONE. Forensic accounting has a very important role in efforts to prevent fraud in Indonesia. The role of forensic accounting in fraud prevention based on these factors can be done for Greed by developing ethical policies and investigative analysis on suspicious transactions. Opportunity to develop an effective financial reporting system. Needs, in ensuring transparency and accountability in the company's financial management. Exposure is done by strengthening and developing internal audit.

References

1. ACFE Indonesia Chapter. (2020). Survei Fraud Indonesia 2019. In Association of Certified Fraud Examiners (Vol. 111).
2. Anggraini, D., Triharyati, E., & Novita, H. A. (2019). Akuntansi Forensik dan Audit Investigatif dalam Pengungkapan Fraud. COSTING: Journal of Economic, Business and Accounting, 2(2), 372-380.
3. Arboleda, F. J. M., Guzman-Luna, J. A., & Torres, I. D. (2018). Fraud detection-oriented operators in a data warehouse based on forensic accounting techniques. Computer Fraud & Security, 2018(10), 13-19.
4. Bologna, G. J., & Lindquist, R. J. (1995). Fraud Auditing and Forensic Accounting: New Tools and Techniques. Wiley.
5. Dewi, G. A. K. R. S. (2017). Pengaruh Moralitas Individu dan Pengendalian Internal pada Kecurangan Akuntansi (Studi eksperimen pada Pemerintah Daerah Provinsi Bali). JIA (Jurnal Ilmiah Akuntansi), 1(1).
6. Dhar, P., & Sarkar, A. (2010). Forensic Accounting: An Accountant’s Vision. Midnapore: Vidyasagar University.
7. Hall, J. A. (2008). Sistem Informasi Akuntansi. Jakarta: Salemba Empat.
8. Isgiyataa, I. J., & Budiyonic, E. (2018). Studi Tentang Teori GONE dan Pengaruhnya Terhadap Fraud Dengan Idealisme Pimpinan Sebagai Variabel Moderasi: Studi Pada Pengadaan Barang/Jasa di Pemerintahan. Jurnal Dinamika Akuntansi dan Bisnis Vol, 5(1), 31-42.
9. Maulidiastuti, T., & Yusuf, M. (2018). Analisis Peran Akuntansi Forensik, Data Mining, Continuous Auditing, Terhadap Pendeteksian Fraud Serta Dampaknya Pada Pencegahan Fraud (Studi Kasus Pada Water Resources and Irigation Sector Management Program–Direktorat Sumber Daya Air. Ekobisman-Jurnal Ekonomi Bisnis Dan Manajemen, 3(2), 104-121.
10. Merdeka. (2021, February 17). Kronologi Terkuaknya Kasus Korupsi Asabri, Terbesar Sepanjang Sejarah Indonesia. M.Merdeka.Com. https://m.merdeka.com/uang/kronologi-terkuaknyakasus-korupsi-asabri-terbesar-sepanjang-sejarah-indonesia.htm
11. Sayyid, A. (2013). Fraud dan Akuntansi Forensik (Upaya Minimalisasi Kecurangan dan Rekayasa Keuangan). At-Taradhi: Jurnal Studi Ekonomi, 4(1).
12. Singleton, T. W., & Singleton, A. J. (2010). Fraud Auditing and Forensic Accounting (Vol. 11). John Wiley & Sons.
13. Solihah, R., & Triono, T. (2020). Peran KPK dalam Mengawal Pengalokasian Dana Bantuan Sosial di Masa Pandemi Covid-19. Jurnal Tapis: Jurnal Teropong Aspirasi Politik Islam, 16(2), 69-80.
14. Sugiyono, P. (2011). Metodologi penelitian kuantitatif kualitatif dan R&D. Alpabeta, Bandung, 62-70.
15. Tuanakotta, T. M. (2012). Forensic Accounting and Investigative Audit. Jakarta: Salemba Empat.
16. Wiguna, D. M. A. P., & Dharmadiaksa, I. B. (2016). Pengaruh Penerapan Sistem Informasi Akuntansi terhadap Kinerja Individual dengan Budaya Organisasi sebagai Pemoderasi. E-jurnal Akuntansi, 17.