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All Journal PRIVE: Jurnal Riset Akuntansi dan Keuangan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EQIEN - JURNAL EKONOMI DAN BISNIS Studi Kasus Inovasi Ekonomi Jurnal Abdimas Sangkabira Parta: Jurnal Pengabdian Kepada Masyarakat International Journal of Humanities Education and Social Sciences Jurnal Akuntansi dan Keuangan Abdi Makarti International Journal of Integrative Sciences Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) Al-Muraqabah: Journal of Management and Sharia Business Jurnal Akuntansi Oikonomia : Journal of Management Economics and Accounting Dhana
Muhammad Hasyim Ashari
Sekolah Tinggi Ilmu Ekonomi (STIE) Indocakti Malang
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Dhana

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The Role of Forensic Accounting in Preventing Fraud and Corruption in the Public and Private Sectors Firdaus Indrajaya Tuharea; Muhammad Hasyim Ashari; Anatia Agusti; Amirah Andika Rifdayanti
Dhana Vol. 1 No. 4 (2024): DHANA-DESEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xbwckx59

Abstract

This study aims to examine the role of forensic accounting in preventing fraud and corruption in the public and private sectors. Forensic accounting, which combines accounting knowledge with investigative techniques, serves as a tool to detect and prevent fraud and manipulation that can harm an organization. This study uses a Systematic Literature Review (SLR) approach to identify, evaluate, and analyze relevant literature related to the role of forensic accounting in preventing fraud and corruption. The results of the study indicate that the application of appropriate forensic accounting techniques can strengthen internal controls, increase transparency, and detect early signs of fraud before it causes significant losses. In the public sector, forensic accounting plays a role in ensuring accountable and transparent management of public funds, and helps detect and prevent corruption in government procurement processes and projects. In the private sector, the application of techniques such as data analysis, document examination, and forensic audits can identify suspicious transactions and maintain the integrity of a company's financial statements. In addition, human resource training on business ethics and the importance of transparency plays an important role in building an organizational culture that supports effective oversight. Based on these findings, this study recommends that organizations in both sectors focus more on strengthening internal control systems, as well as providing forensic accounting training to auditors and financial managers. Implementing better prevention strategies can create a cleaner, more transparent and accountable environment, which ultimately strengthens the organization's reputation and reduces the risk of fraud and corruption.  
The Role of Forensic Accounting in Detecting Financial Fraud in the banking sector Muhammad Hasyim Ashari; M. Anas; Dwi Fitrianingsih
Dhana Vol. 2 No. 1 (2025): DHANA-MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/pxhx7a76

Abstract

This study explores the role of forensic accounting in detecting fraud within the banking sector, with a focus on its practices, challenges, and contributions to internal control systems. Using a qualitative case study approach, data were collected through in-depth interviews with key informants from major financial institutions, including Bank Negara Indonesia (BNI), Bank Central Asia (BCA), and oversight bodies such as the Financial Services Authority (OJK) and the Financial Transaction Reports and Analysis Center (PPATK). The findings reveal that forensic accounting plays a significant role in uncovering complex fraud schemes that are often undetected by conventional auditing processes. Techniques such as financial ratio analysis and forensic data analytics prove effective in identifying anomalies, while digital tools enhance the accuracy and efficiency of investigations. However, challenges such as limited data access, lack of organizational support, and weak inter-agency collaboration continue to hinder optimal outcomes. The study concludes that integrating forensic accounting into internal audit mechanisms and enhancing collaboration among stakeholders can significantly strengthen fraud prevention and detection systems in the banking industry.
Co-Authors Agista Putri Setiawati Amirah Andika Rifdayanti Anatia Agusti Ayu Agustin Defia Nurbatin Dwi Fitrianingsih Findita Irene Arlicia Firdaus Indrajaya Tuharea M. Anas Made Iska Aprilita Wardani Muhammad Shabri Oyong Lisa Pudji Lestari Ria Ayu Trianingsih Tasnim Nikmatullah Realita Umarudin Kurniawan Umi Muawanah Widasari, Ela Yudhi Anggoro