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All Journal Al-MIKRAJ: Jurnal studi Islam dan Humaniora Innovative: Journal Of Social Science Research
Abdillah, Nur
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Akuntansi Forensik Dan Kecurangan (Fraud) (Studi Kasus PT. Garuda Indonesia Tbk) Abdillah, Nur; Ludmilla, Rafika; Ridwan, Achmad; Madewi, Astuti
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Penelitian ini menggambarkan kasus kecurangan yang terjadi pada PT Garuda Indonesia Tbk, yang melibatkan manipulasi data laporan keuangan. Kasus tersebut melibatkan penyajian laporan keuangan yang tidak akurat dan merugikan pemangku kepentingan perusahaan. Dengan menggunakan metode penelitian kualitatif yang menggabungkan studi kasus dan analisis laporan keuangan, penelitian ini mengidentifikasi pola kecurangan dan dampaknya terhadap perusahaan. Hasil penelitian menunjukkan bahwa kasus ini dapat dikategorikan sebagai fraud menurut hukum Indonesia dan Asosiasi Pemeriksa Fraud Bersertifikat (ACFE), menggambarkan kompleksitas dan seriusnya permasalahan integritas dalam tata kelola perusahaan. Penelitian ini diharapkan dapat memberikan wawasan penting dalam upaya pencegahan dan penanggulangan kecurangan di perusahaan di masa depan. Dalam menganalisis kasus ini, penelitian ini merujuk pada kerangka teori akuntansi forensik, prinsip akuntansi, dan regulasi keuangan yang berlaku. Dengan demikian, penelitian ini memberikan pemahaman komprehensif tentang dampak kecurangan dalam laporan keuangan dan mempertimbangkan peran penting auditor dalam mendeteksi dan mencegah kecurangan di masa mendatang.
Analisis Pengaruh Teknologi Blockchain terhadap Transparansi dan Keamanan Laporan Keuangan Ludmilla, Rafika; Abdillah, Nur
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol 5 No 2 (2025): Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v5i2.6958

Abstract

This study aims to analyze the impact of blockchain technology on the transparency and security of financial reports. Involving surveys and documentation studies on companies that have implemented blockchain technology, this study found that the implementation of blockchain significantly improves the transparency and security of financial reports. The results of the analysis show that blockchain provides a clear audit trail, reduces the possibility of data manipulation, and improves data protection. In addition, this study also identified a decrease in fraud incidents after blockchain implementation. However, challenges such as regulatory barriers, limited human resources, and high initial costs were also identified. The recommendations of this study include investment in education and training on blockchain and collaboration with regulators to develop a legal framework that supports the use of this technology. Thus, this study provides useful insights for academics, accounting practitioners, and policymakers in understanding the impact of blockchain technology on modern financial reporting practices. The results of this study demonstrate the great potential of blockchain in improving integrity and trust among stakeholders, but also highlight the importance of careful planning and external support for the successful implementation of this technology.
Co-Authors Achmad Ridwan, Achmad Ludmilla, Rafika Madewi, Astuti