FRAUD DAN AKUNTANSI FORENSIK (UPAYA MINIMALISASI KECURANGAN DAN REKAYASA KEUANGAN)

Authors

  • ANNISA SAYYID FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN ANTASARI

DOI:

https://doi.org/10.18592/taradhi.v4i1.94

Abstract

he accounting scandal is the real picture of the accounting frauds in the global world.
These frauds are mostly difficult to detect through only regular accounting check or audit. This
problem has not been solved until now. Enron Corporation, Lehman Brothers bankruptcy, and the
wildered situation of Citigroup feel like déjàvu of the Black Tuesday in 1929. Indonesia also feels the
same situation. Begins with the Century Bank unsolved case to PT Ades Alfindo and PT. Indofarma
problematic situation. The accounting forensic is the answer of those challenges. The “problembased” nature of the accounting forensic is hoped to be the solution for those fraud problems and to
prevent those frauds to make bigger damage for the related sides. The accounting forensic is the use
of accounting skill with the investigative capability to solve a problem or a fraud suspect. In this case,
fraud is the deliberate mistake to gain fortune from the other party.

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Published

2013-10-28

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Section

Articles