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All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Akuntansi dan Keuangan Accounting and Business Journal Journal of Research in Social Science and Humanities Action Research Literate (ARL) Jurnal Bisnis Mahasiswa Jurnal Ekonomika Dan Bisnis EDUCTUM: Journal Research Jurnal Pengabdian Bukit Pengharapan Jurnal Perpajakan
Rizkina, Miftha
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Journal : EDUCTUM: Journal Research

 1 
The Role of Public Accountants in Preventing and Detecting Fraud in PT Kimia Farma's Financial Reports Silalahi, Yesy Dinauli; Munte, Mestika; Lubis, Yunita; Aldira, Hasvia Sheila; Rizkina, Miftha
EDUCTUM: Journal Research Vol. 4 No. 1 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i1.1234

Abstract

Using the 2001 PT Kimia Farma financial reporting scandal as a case study, this study aims to analyze the role of public accountants in preventing and detecting financial reporting fraud. This scandal attracted public attention because it revealed revenue manipulation amounting to Rp32.6 billion, which caused the financial reports to misrepresent the company's true financial condition. This research was conducted qualitatively through a case study and supported by literature analysis with relevant documents. The results show that the role of public accountants is not ideal in this situation, especially in terms of applying professional skepticism and strict audit procedures. The failure to identify fraud at the audit stage demonstrates the importance of improving audit quality, understanding fraud risks, and implementing stricter audit standards. These findings have significant consequences for the accounting profession, especially in terms of developing more effective methods for preventing and detecting fraud in an effort to maintain the credibility of financial reporting and public trust.
Analysis of Fraudulent Cases in Procurement of Goods and Services at State-Owned Enterprise Pertamina: Oil Adulteration and Its Impact on the National Economy Khairani, Dinda; Santika, Icha; Nasution, Muhammad Mandala; Yoandika, Ridho; Rizkina, Miftha
EDUCTUM: Journal Research Vol. 4 No. 1 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i1.1246

Abstract

The case of adulterated fuel (BBM) involving the Pertamina brand is a serious issue that impacts economic stability, consumer safety, and the credibility of state-owned enterprises. This study aims to analyze the perpetrators' modus operandi, the economic and social impacts of the adulterated practice, and the efforts made by the authorities and Pertamina in handling the case. The method used in this study is a qualitative approach with literature studies and mass media analysis as the main data sources. The results of the analysis indicate that the adulterated practice is generally carried out by mixing official fuel with low-quality materials to obtain greater profits, which has a negative impact on vehicle performance and the environment. In addition, weak supervision of fuel distribution is a major loophole for violations. This study recommends strengthening the supervisory system, increasing distribution transparency, and public education about the dangers of adulterated fuel. Integrated handling between Pertamina, law enforcement officials, and the community is needed to prevent similar cases in the future.
The Effectiveness of Investigative Audit Implementation in Detecting Fraud in Review of Independence and Application of Computer-Assisted Audit Techniques Habiba, Habiba; Pitria, Melani; Syahfitri, Adinda; Rizkina, Miftha
EDUCTUM: Journal Research Vol. 4 No. 1 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i1.1247

Abstract

Investigative audits have become a crucial tool in detecting and proving increasingly complex fraud in both the public and private sectors. This study aims to analyze the influence of auditor independence and the application of Computer-Assisted Audit Techniques (CAA) on the effectiveness of investigative audits. Through a literature review approach, data were collected from various journals and related literature sources. The study results indicate that strong auditor independence and the use of technology through CAA can improve the effectiveness of investigative audits. The combination of these two factors strengthens the auditor's ability to uncover indications of fraud accurately, quickly, and objectively. This research is expected to provide input for auditors and supervisory agencies to optimize investigative audit practices in preventing and addressing fraud.
Analysis of Internal Control Policies in Detecting Fraud: A Comparative Study Between Regional Governments Sasmita, Puteri Keshya Adisty; Panggabean, Ignasius Grendo K; Situmeang, Febyola Crisanta; Purba, Vebby Anggraeni Novita Sari; Rizkina, Miftha
EDUCTUM: Journal Research Vol. 4 No. 1 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i1.1137

Abstract

This study aims to analyze the effectiveness of internal control policies in detecting fraud within local governments, focusing on a comparison between the Provincial Government of North Sumatra and the Provincial Government of North Kalimantan. The research employs a descriptive qualitative approach through document analysis of two key regulations, North Sumatra Governor Regulation No. 18 of 2023 and North Kalimantan Governor Regulation No. 34 of 2023. The findings reveal that North Sumatra emphasizes a cultural approach that promotes integrity values and anti-fraud awareness, while North Kalimantan adopts a systematic technical approach through risk assessment, mitigation strategies, and indicator-based reporting systems. Each approach has its strengths, but an optimal fraud control policy would ideally integrate both cultural and technical strategies comprehensively. This underscores the importance of synergy between civil servants' integrity and measurable risk mitigation systems to achieve clean and accountable local governance.
Co-Authors Adiman, Sumardi Agustin, Khairani Aldira, Hasvia Sheila Anjarwati, Wiwik DAYU, Wulan Dewi Maharani, Juana Dito Aditia Darma Nasution Franita, Riska Habiba, Habiba Harianty, Savanda Isnaini, Putri Junawan, Junawan Khairani, Dinda Lubis, Yunita Maharani, Juana Dewi Munte, Mestika Nasution, Muhammad Mandala Nur Aliah, Nur Panggabean, Ignasius Grendo K Pitria, Melani Purba, Vebby Anggraeni Novita Sari Ramadani, Mutiara Santika, Icha Sasmita, Puteri Keshya Adisty Silalahi, Yesy Dinauli Sitorus, Atika Zuhra Situmeang, Febyola Crisanta Syahfitri, Adinda usman, sumardi Wan Fachruddin Yoandika, Ridho