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. Thisproblem has not been solved until now. Enron Corporation, Lehman Brothers bankruptcy, and thewildered situation of Citigroup feel like du of the Black Tuesday in 1929. Indonesia also feels thesame situation. Begins with the Century Bank unsolved case to PT Ades Alfindo and PT. Indofarmaproblematic 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 toprevent those frauds to make bigger damage for the related sides. The accounting forensic is the useof 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.

Downloads

Published

2013-10-28

Issue

Vol. 4 No. 1 (2013)

Section

Articles

License

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.