AKUNTANSI FORENSIK SEBAGAI STRATEGI PEMBERANTASAN KORUPSI SUAP
Keywords:
Forensic Accounting, Removal of Corruption, Bribery and Corruption
Abstract
This article aims to elaborate on the role of forensic accounting as a strategy to eradicate the criminal practice
bribery in Indonesia. Forensic accounting can be used as a step to strengthen evidence by trying to collect
various pieces of evidence through investigations into bribery corrupt practices. Forensic accounting is a
scheme developed as a preventive, detective and persuasive strategy through the application of investigative
audit procedures that are litigation for decision making in court. Thus, forensic accounting can be used as a
strategy in an effort to eradicate the criminal practice of bribery corruption. This article uses the literature
study method by elaborating various findings on the role of forensic accounting through a variety of literature
both journals and newsletters. This article argues that the role of forensic accounting has made a positive
contribution as a strategy in efforts to eradicate bribery corruption in Indonesia.
References
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Albrecht, S.W., Albrecht, C.O., Albrecht, C.C., & Zimbelman, M.F. (2012). Fraud Examination (4th Edition). USA : South – Western.
Alabdullah, T. T. Y., Alfadhl, M. M. A., Yahya, S., & Rabi, A. M. A. (2014). The role of forensic accounting in reducing financial corruption: A study in Iraq. International Journal of Business and Management, 9(1), 26.
Arianto, B. (2020). Akuntansi Forensik dan Fenomena Korupsi Politik. Journal of Social Politics and Governance, 2, (1), 47-62
Bologna G. & Robert. (1995). Fraud Auditing and Forensic Accounting, Tool and Techniques, 2th. Edition. New York : Jhon Wiley.
Boyle, D. M., DeZoort, F. T., & Hermanson, D. R. (2015). The effect of alternative fraud model use on auditors’ fraud risk judgments. Journal of Accounting and Public Policy, 34(6), 578-596.
Cnnindonesia.com. (2019). KPK bentuk unit akuntansi forensic untuk awasi aliran uang. (Online) https://www.cnnindonesia.com/nasional/20190807183404-12-419290/kpk-bentuk-unit-akuntansi-forensik-untuk-awasi-aliran-uang diakses 11 November 2020
_________ (2020). BPK Temukan 5480 Masalah Berpotensi Rugikan Negara Rp 715 Triliun. (Online). https://www.cnnindonesia.com/ekonomi/20200505162301-532-500345/bpk-temukan-5480-masalah-berpotensi-rugikan-negara-rp715-t
Claudia, G. (2018). Akuntansi Forensik untuk Bedah Kasus Korupsi. JEMAP : Jurnal Ekonomi, Manajemen, Akuntansi dan Perpajakan. Vol. 1, (1), 95.
Chi-chi, OA & Ebimobowei, A (2012). Fraudulent Activities and Forensic Accounting Services of Banks in Port Harcourt, Nigeria. Asian Journal of Business Management. Vol 4, No 2,
Detik.com. (2020). Deretan kasus pembobolan Bank di Indonesia yang bikin heboh. (Online). https://finance.detik.com/moneter/d-5246157/deretan-kasus-pembobolan-bank-di-indonesia-yang-bikin-heboh diakses 11 November 2020
Daurrohmah, E. W., & Urumsah, D (2018). Efektivitas Audit Forensik dalam Mendeteksi Suap dengan Dukungan Whistleblowing. Tesis. Universitas Islam Indonesia.
News.ddtc.co. (2020). Memperkuat Pembuktian dengan Akuntansi Forensik. (Online). https://news.ddtc.co.id/memperkuat-pembuktian-dengan-akuntansi-forensik-25773 diakses 13 November 2020.
Enofe, A., Julius, O., & Ogbeide, O. (2015). The Role of Forensic Accounting in Combating Financial Crimes. Research Journal of Finance and Accounting, 6(18), 191-199.
Fakie, S. (1999). The role of the Office of the Auditor-General in South Africa. In 9th International Anti-corruption Conference, Durban, South Africa, October (pp. 3-5).
Finansial.bisnis.com. (2020). Selain Maybank, ini kasus pembobolan dana nasabah Bank sepanjang 2020. (Online). https://finansial.bisnis.com/read/20201109/90/1315253/selain-maybank-ini-kasus-pembobolan-dana-nasabah-bank-sepanjang-2020 diakses 11 November 2020.
Huntington S. P. (1968). Political Order in Changing Societies. New Haven: Yale University Press
Hukumonline.com (2020). Pentingnya digital forensic bagi korporasi. (Online). https://www.hukumonline.com/berita/baca/lt5e54adff01699/pentingnya-digital-forensic-bagi-korporasi/ diakses 10 November 2020.
________ (2019). Ini peran akuntansi forensic dalam pembuktiaan fraud di pengadilan. (Online). hukumonline.com/berita/baca/lt5d283a23ea5a6/ini-peran-akuntansi-forensik-dalam-pembuktian-ifraud-i-di-pengadilan/ diakses 11 November 2020
Islam, M. J., Rahman, M. H., & Hossan, M. T. (2011). Forensic accounting as a tool for detecting fraud and corruption: an empirical study in Bangladesh. ASA University Review, 5(2), 77-85.
Jppn.com. (2011). Audit forensic bakal ungkap skandal Century. (Online). https://www.jpnn.com/news/audit-forensik-bakal-ungkap-skandal-century diakses 11 November 2020
Karyono (2013). Forensic Fraud. Penerbit Andi Yogyakarta
Kompas.com. (2011). Audit bisa menjadi bukti awal. (Online). https://nasional.kompas.com/read/2011/09/29/03211669/audit.bisa.menjadi.bukti.awal diakses 11 November 2020
_________ (2020). Soal usulan audit forensic kasus Jiwasraya Kejagung sebut sudah lakukan. (Online). https://nasional.kompas.com/read/2020/01/20/22050031/soal-usulan-audit-forensik-kasus-jiwasraya-kejagung-sebut-sudah-lakukan?page=all diakses 11 November 2020
_________ (2020). ICW ada 169 Kasus Korupsi sepanjang Semester 1 tahun 2020. (Online).https://nasional.kompas.com/read/2020/09/29/16112851/icw-ada-169-kasus-korupsi-sepanjang-semester-i-2020 diakses 11 November 2020.
________ (2020). Kepala Cabang Maybank Cipulir Jadi Tersangka Raibnya Miliaran Rupiah Uang. (Online). https://nasional.kompas.com/read/2020/11/06/08584091/kepala-cabang-maybank-cipulir-jadi-tersangka-raibnya-miliaran-rupiah-uang, diakses 11 November 2020.
Lediastuti, V., & Subandijo, U. (2014). Audit Forensik Terhadap Pengelolaan dan Pertanggungjawaban Keuangan Negara (Studi Kasus Pada Badan Pemeriksa Keuangan RI). Jurnal Magister Akuntansi Trisakti, 1(1), 89-108.
Mamahit, A. I., & Urumsah, D. (2018). The Comprehensive Model of Whistleblowing, Forensic Audit, Audit Investigation and Fraud Detection. Journal of Accounting and Strategic Finance, 1 (2), 153-162.
Near, J. P., & Miceli, M. P. (1995). Effective-whistle blowing. Academy of management review, 20(3), 679-708.
Nurharjanti, N. N. (2017). Faktor-Faktor yang Berhubungan dengan Fraud Pengadaan Barang/Jasa di Lembaga Publik. Jurnal Akuntansi dan Investasi, 18(2), 209-221.
Ocansey, E. O. N. D. (2017). Forensic accounting and the combating of economic and financial crimes in Ghana. European Scientific Journal, 13(31), 379-393.
Okoye, E. I., & Gbegi, D. O. (2013). Forensic accounting: A tool for fraud detection and prevention in the public sector.(A study of selected ministries in Kogi state). Okoye, EI & Gbegi, DO (2013). Forensic Accounting: A Tool for Fraud Detection and Prevention in the Public Sector.(A Study of Selected Ministries in Kogi State). International Journal of Academic Research in Business and Social Sciences, 3(3), 1-19.
Okpako, A. E. P., & Atube, E. N. (2013). The impact of forensic accounting on fraud detection. European Journal of Business and Management, 5(26), 61-70.
Prabowo, A. (2017). Keahlian Akuntan Forensik dan Pendidikan Akuntansi Forensik di Indonesia. Anti Corruption Clearing House. Universitas Tanri Abeng. Indonesia,(online).
Rahmayani, L., Kamaliah, dan Susilatri. (2014). Pengaruh Kemampuan Auditor, Skeptisisme Profesionalisme Auditor, Teknik Audit dan Whistleblower Terhadap Efektivitas Pelaksanaan Audit Investigasi Dalam Pengungkapan Kecurangan (Studi Empiris pada BPK dan BPKP Perwakilan Provinsi Riau). Jom Fekon, 1(2), 1–15.
Schacter, M., & Shah, A. (2000, December). Anti-corruption Programs: Look Before You Leap. In Prepared for the International Conference on Corruption, Seoul, South Korea.
Syahputra, B. E., & Urumsah, D. (2019). Deteksi Fraud Melalui Audit Pemeritnahan yang Efektif; Analisis Multi Grup Gender dan Pengalaman. Jurnal Akuntansi dan Bisnis, 19 (1), 31-42.
Semendawai, A.H., Santoso, F., Wagiman W., Omas, B., Susilaningtias, & Wiryawan, S., (2011). Memahami Whistleblower. Jakarta : LPSK
Temitope, OA (2014). Performance of Commercial Banks on Nigeria’. Research Journal of Finance and Accounting. Vol 5, No 8, pp 103-109
Tempo.co. (2020). Empat fakta dalam perkara korupsi bekas Menpora Imam Nahrawi. (Online). https://nasional.tempo.co/read/1359405/empat-fakta-dalam-perkara-korupsi-bekas-menpora-imam-nahrawi/full&view=ok, diakses 11 November 2020.
Tuanakotta, T.M. (2010). Akuntansi Forensik dan Audit Investigatif (Edisi ke-2). Jakarta: Salemba Empat.
______________. (2017). Akuntansi Forensik dan Audit Investigatif. Jakarta: Salemba Empat.
Wiratmaja, I. D.N. (2010). Akuntansi Forensik dalam Upaya Pemberantasan Tindak Pidana Korupsi. Jurnal Ilmiah Akuntansi dan Bisnis, 5 (2), 1-26.
Zed, M. (2004). Metode Penelitian Kepustakaan. Yayasan Obor Indonesia.
Albrecht, S.W., Albrecht, C.O., Albrecht, C.C., & Zimbelman, M.F. (2012). Fraud Examination (4th Edition). USA : South – Western.
Alabdullah, T. T. Y., Alfadhl, M. M. A., Yahya, S., & Rabi, A. M. A. (2014). The role of forensic accounting in reducing financial corruption: A study in Iraq. International Journal of Business and Management, 9(1), 26.
Arianto, B. (2020). Akuntansi Forensik dan Fenomena Korupsi Politik. Journal of Social Politics and Governance, 2, (1), 47-62
Bologna G. & Robert. (1995). Fraud Auditing and Forensic Accounting, Tool and Techniques, 2th. Edition. New York : Jhon Wiley.
Boyle, D. M., DeZoort, F. T., & Hermanson, D. R. (2015). The effect of alternative fraud model use on auditors’ fraud risk judgments. Journal of Accounting and Public Policy, 34(6), 578-596.
Cnnindonesia.com. (2019). KPK bentuk unit akuntansi forensic untuk awasi aliran uang. (Online) https://www.cnnindonesia.com/nasional/20190807183404-12-419290/kpk-bentuk-unit-akuntansi-forensik-untuk-awasi-aliran-uang diakses 11 November 2020
_________ (2020). BPK Temukan 5480 Masalah Berpotensi Rugikan Negara Rp 715 Triliun. (Online). https://www.cnnindonesia.com/ekonomi/20200505162301-532-500345/bpk-temukan-5480-masalah-berpotensi-rugikan-negara-rp715-t
Claudia, G. (2018). Akuntansi Forensik untuk Bedah Kasus Korupsi. JEMAP : Jurnal Ekonomi, Manajemen, Akuntansi dan Perpajakan. Vol. 1, (1), 95.
Chi-chi, OA & Ebimobowei, A (2012). Fraudulent Activities and Forensic Accounting Services of Banks in Port Harcourt, Nigeria. Asian Journal of Business Management. Vol 4, No 2,
Detik.com. (2020). Deretan kasus pembobolan Bank di Indonesia yang bikin heboh. (Online). https://finance.detik.com/moneter/d-5246157/deretan-kasus-pembobolan-bank-di-indonesia-yang-bikin-heboh diakses 11 November 2020
Daurrohmah, E. W., & Urumsah, D (2018). Efektivitas Audit Forensik dalam Mendeteksi Suap dengan Dukungan Whistleblowing. Tesis. Universitas Islam Indonesia.
News.ddtc.co. (2020). Memperkuat Pembuktian dengan Akuntansi Forensik. (Online). https://news.ddtc.co.id/memperkuat-pembuktian-dengan-akuntansi-forensik-25773 diakses 13 November 2020.
Enofe, A., Julius, O., & Ogbeide, O. (2015). The Role of Forensic Accounting in Combating Financial Crimes. Research Journal of Finance and Accounting, 6(18), 191-199.
Fakie, S. (1999). The role of the Office of the Auditor-General in South Africa. In 9th International Anti-corruption Conference, Durban, South Africa, October (pp. 3-5).
Finansial.bisnis.com. (2020). Selain Maybank, ini kasus pembobolan dana nasabah Bank sepanjang 2020. (Online). https://finansial.bisnis.com/read/20201109/90/1315253/selain-maybank-ini-kasus-pembobolan-dana-nasabah-bank-sepanjang-2020 diakses 11 November 2020.
Huntington S. P. (1968). Political Order in Changing Societies. New Haven: Yale University Press
Hukumonline.com (2020). Pentingnya digital forensic bagi korporasi. (Online). https://www.hukumonline.com/berita/baca/lt5e54adff01699/pentingnya-digital-forensic-bagi-korporasi/ diakses 10 November 2020.
________ (2019). Ini peran akuntansi forensic dalam pembuktiaan fraud di pengadilan. (Online). hukumonline.com/berita/baca/lt5d283a23ea5a6/ini-peran-akuntansi-forensik-dalam-pembuktian-ifraud-i-di-pengadilan/ diakses 11 November 2020
Islam, M. J., Rahman, M. H., & Hossan, M. T. (2011). Forensic accounting as a tool for detecting fraud and corruption: an empirical study in Bangladesh. ASA University Review, 5(2), 77-85.
Jppn.com. (2011). Audit forensic bakal ungkap skandal Century. (Online). https://www.jpnn.com/news/audit-forensik-bakal-ungkap-skandal-century diakses 11 November 2020
Karyono (2013). Forensic Fraud. Penerbit Andi Yogyakarta
Kompas.com. (2011). Audit bisa menjadi bukti awal. (Online). https://nasional.kompas.com/read/2011/09/29/03211669/audit.bisa.menjadi.bukti.awal diakses 11 November 2020
_________ (2020). Soal usulan audit forensic kasus Jiwasraya Kejagung sebut sudah lakukan. (Online). https://nasional.kompas.com/read/2020/01/20/22050031/soal-usulan-audit-forensik-kasus-jiwasraya-kejagung-sebut-sudah-lakukan?page=all diakses 11 November 2020
_________ (2020). ICW ada 169 Kasus Korupsi sepanjang Semester 1 tahun 2020. (Online).https://nasional.kompas.com/read/2020/09/29/16112851/icw-ada-169-kasus-korupsi-sepanjang-semester-i-2020 diakses 11 November 2020.
________ (2020). Kepala Cabang Maybank Cipulir Jadi Tersangka Raibnya Miliaran Rupiah Uang. (Online). https://nasional.kompas.com/read/2020/11/06/08584091/kepala-cabang-maybank-cipulir-jadi-tersangka-raibnya-miliaran-rupiah-uang, diakses 11 November 2020.
Lediastuti, V., & Subandijo, U. (2014). Audit Forensik Terhadap Pengelolaan dan Pertanggungjawaban Keuangan Negara (Studi Kasus Pada Badan Pemeriksa Keuangan RI). Jurnal Magister Akuntansi Trisakti, 1(1), 89-108.
Mamahit, A. I., & Urumsah, D. (2018). The Comprehensive Model of Whistleblowing, Forensic Audit, Audit Investigation and Fraud Detection. Journal of Accounting and Strategic Finance, 1 (2), 153-162.
Near, J. P., & Miceli, M. P. (1995). Effective-whistle blowing. Academy of management review, 20(3), 679-708.
Nurharjanti, N. N. (2017). Faktor-Faktor yang Berhubungan dengan Fraud Pengadaan Barang/Jasa di Lembaga Publik. Jurnal Akuntansi dan Investasi, 18(2), 209-221.
Ocansey, E. O. N. D. (2017). Forensic accounting and the combating of economic and financial crimes in Ghana. European Scientific Journal, 13(31), 379-393.
Okoye, E. I., & Gbegi, D. O. (2013). Forensic accounting: A tool for fraud detection and prevention in the public sector.(A study of selected ministries in Kogi state). Okoye, EI & Gbegi, DO (2013). Forensic Accounting: A Tool for Fraud Detection and Prevention in the Public Sector.(A Study of Selected Ministries in Kogi State). International Journal of Academic Research in Business and Social Sciences, 3(3), 1-19.
Okpako, A. E. P., & Atube, E. N. (2013). The impact of forensic accounting on fraud detection. European Journal of Business and Management, 5(26), 61-70.
Prabowo, A. (2017). Keahlian Akuntan Forensik dan Pendidikan Akuntansi Forensik di Indonesia. Anti Corruption Clearing House. Universitas Tanri Abeng. Indonesia,(online).
Rahmayani, L., Kamaliah, dan Susilatri. (2014). Pengaruh Kemampuan Auditor, Skeptisisme Profesionalisme Auditor, Teknik Audit dan Whistleblower Terhadap Efektivitas Pelaksanaan Audit Investigasi Dalam Pengungkapan Kecurangan (Studi Empiris pada BPK dan BPKP Perwakilan Provinsi Riau). Jom Fekon, 1(2), 1–15.
Schacter, M., & Shah, A. (2000, December). Anti-corruption Programs: Look Before You Leap. In Prepared for the International Conference on Corruption, Seoul, South Korea.
Syahputra, B. E., & Urumsah, D. (2019). Deteksi Fraud Melalui Audit Pemeritnahan yang Efektif; Analisis Multi Grup Gender dan Pengalaman. Jurnal Akuntansi dan Bisnis, 19 (1), 31-42.
Semendawai, A.H., Santoso, F., Wagiman W., Omas, B., Susilaningtias, & Wiryawan, S., (2011). Memahami Whistleblower. Jakarta : LPSK
Temitope, OA (2014). Performance of Commercial Banks on Nigeria’. Research Journal of Finance and Accounting. Vol 5, No 8, pp 103-109
Tempo.co. (2020). Empat fakta dalam perkara korupsi bekas Menpora Imam Nahrawi. (Online). https://nasional.tempo.co/read/1359405/empat-fakta-dalam-perkara-korupsi-bekas-menpora-imam-nahrawi/full&view=ok, diakses 11 November 2020.
Tuanakotta, T.M. (2010). Akuntansi Forensik dan Audit Investigatif (Edisi ke-2). Jakarta: Salemba Empat.
______________. (2017). Akuntansi Forensik dan Audit Investigatif. Jakarta: Salemba Empat.
Wiratmaja, I. D.N. (2010). Akuntansi Forensik dalam Upaya Pemberantasan Tindak Pidana Korupsi. Jurnal Ilmiah Akuntansi dan Bisnis, 5 (2), 1-26.
Zed, M. (2004). Metode Penelitian Kepustakaan. Yayasan Obor Indonesia.
Published
2021-02-28
How to Cite
Arianto, B. (2021). AKUNTANSI FORENSIK SEBAGAI STRATEGI PEMBERANTASAN KORUPSI SUAP. Progress: Jurnal Pendidikan, Akuntansi Dan Keuangan, 4(1), 1-16. https://doi.org/10.47080/progress.v4i1.1114
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