Peran Akuntansi Forensik Dalam Pemberantasan Tindak Pidana Korupsi

Authors

  • Muhammad Jarnawansyah Universitas Teknologi Sumbawa

DOI:

https://doi.org/10.59581/jrp-widyakarya.v1i3.1085

Keywords:

Forensic Accounting, Corruption, Investigation, Justice

Abstract

Corruption is a serious problem that affects many countries around the world. Corruption hurts the economy, undermines the justice system, and hinders social development. Therefore, serious efforts are needed to fight corruption. One of the effective tools in eradicating corruption is forensic accounting. Forensic accounting involves the application of accounting principles and investigative analysis to uncover acts of corruption. This paper aims to explore the role of forensic accounting in eradicating corruption, including the methods used, their use in corruption investigations, and their benefits in the judicial process.

References

Annisa Sayyid. 2013. Fraud dan Akuntansi Forensik (Upaya Minimalisasi Kecurangan dan Rekayasa Keuangan), Jurnal At-taradhi, Vol 4, No. 1

Johan Arifin. 2001. Strategi Di Bidang Auditing Dalam Upaya Pemberantasan Korupsi Di Lingkungan Lembaga Pemerintahan. Yogyakarta: Media Akuntansi, UII

Marzuki, Peter Mahmud. 2010. Penelitian Hukum. Jakarta,:Kencana Prenada

Tuanakotta. 2014. Akuntansi Forensik dan Audit Investigatif. Jakarta: Salemba Empat

Weygandt JJ, Kieso DE, Kimmel PD. 2008. Accounting principles. 8th edn: Wiley

Winarni F dan G. Sugiyarso. 2011. Konsep Dasar dan Siklus Akuntansi. Yogyakarta: CAPS

Peraturan Perundang-undangan

Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara

Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara

Undang-Undang Nomor 15 Tahun 2004 tentang Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara

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Published

2023-08-08

How to Cite

Muhammad Jarnawansyah. (2023). Peran Akuntansi Forensik Dalam Pemberantasan Tindak Pidana Korupsi. Jurnal Relasi Publik, 1(3), 158–170. https://doi.org/10.59581/jrp-widyakarya.v1i3.1085

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