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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Monex: Journal of Accounting Research Jurnal Ilmiah Ekonomi Islam Jurnal RAK (Riset Akuntansi Keuangan) Distribusi Journal of Economic, Management, Accounting and Technology (JEMATech) Journal of Islamic Accounting and Finance Research Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Khidmatan Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Journal of Trends Economics and Accounting Research Mutanaqishah: Journal of Islamic Banking Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research Kartika: Jurnal Studi Keislaman Journal International Dakwah and Communication AL-SULTHANIYAH Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah JAS (Jurnal Akuntansi Syariah) JPS (Jurnal Perbankan Syariah)
Rifai, Fuad Yanuar Akhmad
STAI Syubbanul Wathon Magelang
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Forensic Accounting and Ethical Governance in Subsidised Energy Distribution: Evidence from Indonesia Akhmad Rifai, Fuad Yanuar
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 16, No 1 (2026): Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.16.1.2026.129-135

Abstract

This study examines how forensic accounting mechanisms, when complemented by maqāṣid al-sharīʿah–based ethical principles, can strengthen accountability, transparency, and fairness in Indonesia’s subsidised LPG distribution system. Specifically, it explores governance challenges—including weak internal controls, information asymmetry, ethical dilemmas, and limited public accountability literacy—and develops an integrative accountability framework to support ethical public governance. This study adopts an interpretive qualitative approach using in-depth interviews, limited field observations, and document analysis. Participants include government regulators, distribution agents, and public auditors involved in subsidy supervision. Data were analysed through thematic coding guided by forensic accounting indicators and maqāṣid-informed ethical considerations, with credibility ensured through triangulation and reflexive analysis. The findings indicate that governance inefficiencies largely arise from inadequate alignment between forensic control mechanisms and ethical accountability practices. While forensic accounting enhances transparency through evidence-based oversight, maqāṣid al-sharīʿah contributes an ethical foundation for distributive justice and public trust. Based on these findings, the study proposes an integrative accountability framework that connects technical control with ethical reasoning in public sector governance. The study suggests that policymakers strengthen fraud mitigation and governance quality by reinforcing forensic oversight alongside ethics-oriented capacity building grounded in principles of justice (‘adl), moral responsibility (amānah), and public welfare (maṣlaḥah). This study offers an integrative perspective on forensic accounting and maqāṣid al-sharīʿah in public sector governance, contributing to the literature on ethical accountability and value-based governance in subsidy management contexts.   
Co-Authors Abdul Ghofur Achmad Nur Alfianto Affida, Maulina Ahmad Nur Shobah Anam, Rizqy Khairul Anis Chariri Asrori, Ahmad Labib Assodiqoh, Nur Ma'rifah Budiyarsih Chew, Maykoski Fitriyani, Yeny Khoiroh, Fasta Bikul Lina Karina Wijaya Muzakki, Muhammad Alif Nuwun Priyono Pambudi, Fajar Pudail, M. Pudail, M. Purwanto Purwanto Purwanto Purwanto, Purwanto Putri, Sherlly Oktavia Dwi S Siswanto Sa’adah, Ngiyanatus Torsten, Pafgett Ulfiatha Chaerunisa Amir Umi Halimah Saadah Widad Sarah Hanifah Yulia, Mukhafatul Sifa Yuri, Jennifer