Article Per Year (5 Year)
p-Index From 2021 - 2026
1.648
P-Index
This Author published in this journals
All Journal Akrab Juara : Jurnal Ilmu-ilmu Sosial CENDEKIA : Jurnal Ilmu Pengetahuan Jurnal Iqtishaduna: Economic Doctrine IRSYADUNA: Jurnal Kemahasiswaan Journal of Economics and Social Sciences Jurnal Manajemen Dan Bisnis Ekonomi Social Science Academic JURNAL MANAJEMEN DAN INVESTASI (MANIVESTASI) International Journal of Research in Counseling Jurnal Pendidikan dan Pengajaran
Khoirudin, Ahmad
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
MENCEGAH MANIPULASI LAPORAN KEUANGAN: STRATEGI DAN TEKNIK AKUNTANSI FORENSIK UNTUK MENDETEKSI KECURANGAN KEUANGAN Puspita, Indah Lia; Andrian, Dila Putri Kinanti; Danisa, Berta; Khoirudin, Ahmad
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 6 No. 3 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v6i3.9929

Abstract

ABSTRACT The advancement of digital technology has enhanced the effectiveness of forensic accounting in detecting financial statement fraud; however, its application in real cases in Indonesia remains limited. This study aims to analyze forensic accounting strategies and techniques in identifying fraud in the financial statements of PT Garuda Indonesia Tbk in 2018. This research employs a descriptive qualitative approach through a literature study, with systematic data analysis of scientific sources, audit reports, and relevant official documents. The results indicate that technology-based forensic accounting techniques, such as document analysis and digital auditing, are capable of uncovering improper revenue recognition amounting to USD 239 million derived from long-term contracts that were recorded as current-period revenue. In addition, several fraud indicators were identified, including abnormal revenue increases, a significant rise in miscellaneous accounts, and sudden changes in accounting policies. These findings also demonstrate that the integration of analytical technology enables faster and more accurate identification of financial anomalies. Furthermore, the study highlights the importance of leveraging technology to enhance fraud detection accuracy while strengthening the transparency and credibility of financial reporting. ABSTRAK Perkembangan teknologi digital mendorong peningkatan efektivitas akuntansi forensik dalam mendeteksi kecurangan laporan keuangan, namun penerapannya pada kasus nyata di Indonesia masih terbatas. Penelitian ini bertujuan menganalisis strategi dan teknik akuntansi forensik dalam mengidentifikasi kecurangan pada laporan keuangan PT Garuda Indonesia Tbk tahun 2018. Penelitian menggunakan pendekatan kualitatif deskriptif melalui studi literatur dengan analisis data secara sistematis terhadap sumber ilmiah, laporan audit, dan dokumen resmi terkait. Hasil menunjukkan bahwa teknik akuntansi forensik berbasis teknologi, seperti analisis dokumen dan digital auditing, mampu mengungkap pengakuan pendapatan tidak tepat sebesar USD 239 juta dari kontrak jangka panjang yang diakui sebagai pendapatan periode berjalan. Selain itu, ditemukan indikator kecurangan berupa lonjakan pendapatan yang tidak wajar, peningkatan akun lain-lain, dan perubahan kebijakan akuntansi secara tiba-tiba. Temuan ini juga memperlihatkan bahwa integrasi teknologi analitik memungkinkan proses identifikasi anomali keuangan dilakukan secara lebih cepat dan akurat. Temuan ini menegaskan pentingnya pemanfaatan teknologi dalam meningkatkan akurasi deteksi kecurangan serta memperkuat transparansi dan kredibilitas laporan keuangan.
Co-Authors Abdul Fatakh ahmad habibi Al-Hanif, Elbayati Andrian, Dila Putri Kinanti Aulia Aulia Danisa, Berta Edy Setyawan Ilaina, Nurul Indah Lia Puspita Indradewa, Rhian Jefik Zulfikar Hafizd Kaharudin, M. Robby Mohamad Rana Muchlis, Ibnu Muhammad Farid Muntajah, Tsulis Affah Oktafianus, Edwin Purnama Sari Purwandari, Elce Shodikin, Akhmad Sinarti, Tri Suroso Suroso Syamsiar, Syamsiar Wahidin