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All Journal Scripta Economica: Journal of Economics, Management, and Accounting
muhammad nabil fatwa
Universitas 17 Agustus 1945 Surabaya
Economics, Econometrics & Finance

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Dampak Penerapan Akuntansi Forensik terhadap Pendeteksian Fraud Pengadaan Barang atau Jasa di Perwakilan BPKP Provinsi Jawa Timur Muhammad Nabil Fatwa; Maulana Ikhrom Ababil; Teguh Adi Priansyah
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/mrt8za89

Abstract

This study examines the impact of forensic accounting implementation on fraud detection in the procurement of goods and services at the East Java Provincial Representative Office of the Financial and Development Supervisory Agency (BPKP). A qualitative case study approach was employed to obtain an in-depth understanding of forensic accounting practices within investigative audits. Data were collected through in-depth interviews with investigative auditors, direct observation of audit processes, and analysis of relevant audit documentation. The findings reveal that forensic accounting contributes significantly to enhancing fraud detection by strengthening investigative audits, utilizing data analytics, conducting comprehensive document reviews, and applying investigative procedures such as interviews and field verification. These practices enable auditors to identify red flags, detect collusive procurement patterns, and substantiate evidence of procurement irregularities more effectively. However, the effectiveness of forensic accounting implementation is constrained by limited forensic-certified human resources, suboptimal use of analytical tools, restricted access to integrated procurement data, and political sensitivity surrounding procurement cases. The study concludes that strengthening auditor competencies, improving analytical infrastructure, and integrating forensic accounting with procurement oversight mechanisms are essential to reinforce fraud detection and promote public sector accountability.
Digitalisasi Akuntansi Persediaan: Studi Kualitatif Pada UMKM di Era Transformasi Digital Farhan Aditya; Muhammad Nabil Fatwa; Sri Rahayuningsih
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/ge26rm12

Abstract

Penelitian ini membahas penerapan digitalisasi akuntansi persediaan pada UMKM di tengah tuntutan transformasi digital yang semakin kuat, terutama mengingat banyak pelaku usaha mikro masih mengandalkan pencatatan manual yang rawan kesalahan dan tidak menyediakan data real-time untuk pengambilan keputusan. Studi ini menggunakan metode kualitatif dengan pendekatan deskriptif melalui observasi dan dokumentasi di tiga UMKM, yaitu Pusat Rasa Es Pisang Ijo, UMKM Petis Khas Sidoarjo, dan UMKM Segar Rujak Serut, guna memahami praktik pencatatan persediaan, bentuk adopsi teknologi, serta kendala yang mereka hadapi. Hasil penelitian menunjukkan bahwa digitalisasi telah mulai diterapkan melalui aplikasi sederhana dan penggunaan spreadsheet untuk pencatatan stok, transaksi, dan laporan keuangan, meskipun sistem yang digunakan belum terintegrasi penuh dan masih mengandalkan peran langsung pemilik usaha dalam input data. Temuan juga menunjukkan bahwa digitalisasi memberikan manfaat berupa peningkatan akurasi pencatatan, ketersediaan informasi real-time, efisiensi waktu, serta kemudahan dokumentasi, namun proses adopsinya terhambat oleh rendahnya literasi digital, keterbatasan biaya untuk software akuntansi profesional, dan minimnya tenaga administrasi.
Co-Authors Farhan Aditya Maulana Ikhrom Ababil Sri Rahayuningsih Teguh Adi Priansyah