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Pemberdayaan Kelompok Perempuan Dalam Pembinaan Kewirausahaan di Kota Jayapura Bleskadit, Novalia Herlina; Paru, Sara Marlyn
The Community Engagement Journal Vol 7 No 2 (2024)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v7i2.4566

Abstract

This community service activity aims to provide training to encourage women's empowerment and provide entrepreneurial opportunities in Jayapura City. The activity was carried out to assess the impact of community service programs related to women's empowerment and to evaluate existing entrepreneurial opportunities. The community service activity was carried out in women's empowerment groups in Jayapura City for 1 day, with predetermined criteria or considerations. The material discussed was the identification of entrepreneurial opportunities from the surrounding environment
The Role of Forensic Accounting in Detecting Financial Fraud in Public Sector Organizations Bleskadit, Novalia Herlina; Sukriyah; Hernawati, Nopi; Judijanto, Loso; Muhsin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4936

Abstract

Financial fraud in public sector organizations remains a persistent challenge that threatens transparency, accountability, and public trust. Conventional auditing approaches often fail to detect complex and concealed fraudulent practices due to their compliance-oriented nature. This study aims to analyze the role of forensic accounting in detecting and preventing financial fraud in public sector organizations. Using a qualitative research design, this study employs a literature review method by analyzing relevant national and international journal articles, academic books, and institutional reports related to forensic accounting and public sector fraud. Data were collected through systematic searches in academic databases and analyzed using content and thematic analysis to identify patterns, roles, effectiveness, and implementation challenges of forensic accounting. The findings indicate that forensic accounting plays a critical role in uncovering financial fraud through investigative auditing techniques, forensic data analytics, and legally defensible evidence. Moreover, forensic accounting contributes to fraud prevention by strengthening internal controls, enhancing transparency, and creating a deterrent effect within public institutions. However, its effectiveness is constrained by limited professional expertise, inadequate technological infrastructure, weak regulatory frameworks, and political interference. This study concludes that institutionalizing forensic accounting practices is essential for improving public sector financial governance and reducing fraud risks.