Sinulingga, Natalius
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NETNOGRAFI DALAM AKUNTANSI FORENSIK: MENYELIDIKI KECURANGAN KORPORAT DAN KORUPSI SEKTOR PUBLIK Mustika, Yana; Leatemia, Senda Yunita; Octavianus, Andi; Sinulingga, Natalius
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 16 No 2 (2026): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v16i2.68136

Abstract

Purpose - This article develops a framework for incorporating netnography into forensic accounting when public online discussion contains potentially relevant information about fraud and corruption. It addresses the practical problem of converting culturally situated claims into proportionate, verifiable investigative questions. Method - A critical narrative review is combined with bounded analysis of official documents on Rafael Alun Trisambodo and the PT Timah proceedings involving Harvey Moeis. The source set comprises 24 scholarly, contextual, case, and guidance sources. The analysis distinguishes documented observations, interpretive inferences, and proposed procedures; no primary social media netnography was conducted. Findings - Research suggests social media discussions about finance can generate leads, but circulation does not establish credibility. Indonesian official records highlight asset-declaration checks and the need to distinguish judicial stages and monetary categories. Four dimensions follow: lifestyle–wealth incongruity, informal disclosure, institutional trust, and narrative convergence. Each requires documentary verification and consideration of alternative explanations. Implications - The framework sets out source evaluation, escalation decisions, a Digital Discourse Lead Register, and organizational responsibilities. Proposed measures cover corroboration, useful leads, analyst time, and harmful escalation; effectiveness remains untested. Originality - It links contextual interpretation to forensic verification and positions netnography alongside OSINT, computational analysis, and digital forensics.