Article Per Year (5 Year)
p-Index From 2019 - 2024
0.408
P-Index
This Author published in this journals
All Journal Integritas: Jurnal Antikorupsi JIA (Jurnal Ilmiah Akuntansi)
Daurrohmah, Eka Wirajuang
Unknown Affiliation
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Efektifkah Audit Forensik Dengan Dukungan Whistle-Blowing Digunakan Untuk Mendeteksi Suap? Daurrohmah, Eka Wirajuang; Urumsah, Dekar; Nustini, Yuni
Integritas : Jurnal Antikorupsi Vol. 7 No. 2 (2021): INTEGRITAS: Jurnal Antikorupsi
Publisher : Komisi Pemberantasan Korupsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32697/integritas.v7i2.795

Abstract

The purpose of this study is to determine the effectiveness of forensic audits in detecting bribery with the support of whistleblowing. This qualitative research uses the phenomenological method with semi-structured interviews with 14 employees of Badan Pemeriksa Keuangan (BPK). This study reveals that bribery is hidden fraud, so whistleblowing can be used as the first, then can be carried out for forensic audit as long as valid and relevant. Detection of bribery using forensic audit is faster and easier because the procedures are focused, detailed and rigid. The conclusion is forensic audits effective in detecting bribery with the support of whistleblowing.   Abstrak Tujuan penelitian ini adalah untuk mengetahui efektivitas audit forensik dalam mendeteksi suap dengan dukungan whistleblowing. Penelitian kualitatif ini menggunakan metode fenomenologi dengan teknik wawancara semi struktur kepada 14 orang pegawai Badan Pemeriksa Keuangan (BPK). Penelitian ini mengungkapkan bahwa suap merupakan fraud yang hidden sehingga whistleblowing dapat dijadikan langkah awal terungkapnya suap, yang kemudian dapat dilakukan audit forensik selama valid dan relevan. Pendeteksian suap menggunakan audit forensik lebih cepat dan mudah karena dalam prosedurnya fokus, terperinci dan rigid. Maka dapat disimpulkan bahwa audit forensik efektif dalam mendeteksi suap dengan dukungan whistleblowing.
Bribery in Government Agency: A Phenomenological Study Daurrohmah, Eka Wirajuang; Urumsah, Dekar
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.34951

Abstract

 The bribery case in Indonesia has always been sticking out all the time. In the last ten years, bribery has always been the most cases handled by the KPK. This phenomenon often sticks out, and the lack of research on the detection of bribery has attracted researchers to research and explore the detection of bribery in government agencies. This study used a qualitative method with a phenomenological approach and data analysis assisted by the Nvivo software. Based on the results of this research, every people have the right to detect bribery, but this right is limited, and not all have the ability. The perpetrators of bribery can come from internal and external organizations. There is a stimulant for the perpetrator to commit bribery which is also stated in the fraud pentagon theory. The results of this study are expected to contribute to auditors in conducting forensic audits and investigations and organizations in making policies related to anti-fraud policies. It is hoped that future research can expand the research construct on the detection of bribery.
Co-Authors Dekar Urumsah Nustini, Yuni