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Atang Hermawan
Universitas Pasundan
Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Journal of Economics and Business (JECOMBI)

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The Role of Forensic Accounting in Fraud Prevention efforts in Indonesia Atang Hermawan
Journal of Economics and Business (JECOMBI) Vol. 3 No. 01 (2022): Journal of Economics and Business (JECOMBI) : September 2022
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.922 KB) | DOI: 10.58471/jecombi.v3i01.58

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.
Co-Authors Agus Bustomi Ardi Gunardi Ardi Gunardi Dede Yusuf Dewi Ayu Anggita Sari Francis Chinedu Egbunike Jaja Suteja Nagian Toni Sari, Lira Mustika Udunze Ugochukwu Willya Achmad Yulianah Yulianah