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All Journal Journal of Islamic Economics and Finance Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Elisa Khoeriyah Sukawanda
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Faktor-Faktor Yang Mempengaruhi Upaya Pencegahan Dan Pengungkapan Fraud: Peran Penting Akuntansi Forensik, Dan Audit Investigasi Elisa Khoeriyah Sukawanda; Cris Kuntadi
Journal of Islamic Economics and Finance Vol. 2 No. 2 (2024): Mei: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v2i2.1159

Abstract

Fraud is not a new disease in the global economy. This crime can even cause extraordinary losses to the business world, the country and the world. According to the ACFE, fraud costs businesses 5% of their total revenue each year. Therefore, preventative and disclosure measures are also important to address this serious problem. One of them is forensic accounting and investigative auditing. However, because it is a new field, few people understand forensic accounting and investigative auditing, still have questions about fraud, and do not know techniques for preventing and detecting fraud. This article reviews the factors that influence Fraud Prevention and Disclosure, namely Forensic Accounting and Investigative Audits, a study in the tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Forensic Accounting influences Fraud Prevention and Disclosure; 2) Investigative Audits influence Fraud Prevention and Disclosure.
Penyajian Laporan Keuangan Syariah dan Non Syariah: Studi Kasus PT. Bank Mandiri dan PT. Bank Mandiri Syariah Aldi Agung Fidiantoro; Denada Agustia Nanda; Elisa Khoeriyah Sukawanda; Fasa Aska Dera; Ersi Sisdianto
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i3.83

Abstract

Standardization of the presentation of accounting information is necessary because many parties (stakeholders) have an interest in the information presented in the company's financial reports. Therefore, the process of presenting financial reports must be based on applicable accounting standards so that the financial information presented provides information that can be understood, relevant, reliable, can be compared in evaluating the financial position and performance of the bank and is useful for users of financial reports (external parties and internal) in economic decision making. Whether conventional (non-shariah) financial institutions or sharia financial institutions, the financial performance of each institution will be visible from the financial reports. Financial reports are media used to conduct research on the health condition of a company consisting of balance sheets, profit and loss calculations, retained earnings and other reports.
Co-Authors Aldi Agung Fidiantoro Cris Kuntadi Denada Agustia Nanda Ersi Sisdianto Fasa Aska Dera