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All Journal Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Studi Akuntansi dan Keuangan Indonesia (SAKI) Sustainable : Jurnal Akuntansi
Zahra, Bilqist Nabila
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Economics, Econometrics & Finance Social Sciences

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Analisis Akuntansi Forensik Dan Audit Investigatif Terhadap Pengungkapan Fraud Oleh Auditor: Studi Literatur Periode 2019-2023 Zahra, Bilqist Nabila; Haryati, Tantina
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 16 No. 1 (2024): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v16i1.3174

Abstract

Dalam era globalisasi yang semakin kompleks, kebutuhan akan transparansi dan akuntabilitas dalam laporan keuangan menjadi sangat krusial. Akuntansi forensik serta audit investigatif berperan penting dalam pendeteksian serta pengungkapan fraud yang mungkin terjadi dalam entitas bisnis. Penelitian ini bertujuan untuk menganalisis pengaruh akuntansi forensik dan audit investigatif terhadap pengungkapan fraud melalui pendekatan kualitatif dengan metode studi literatur. Hasil penelitian ini menunjukkan bahwa akuntansi forensik dan audit investigatif memiliki pengaruh terhadap pengungkapan fraud. Hal ini mengindikasikan bahwa semakin tinggi penerapan akuntansi forensik dan audit investigatif, semakin tinggi pula tingkat pengungkapan fraud. Pengungkapan fraud yang lebih tinggi berarti bahwa lebih banyak kasus kecurangan yang teridentifikasi dan diungkapkan kepada publik atau pihak berwenang, yang pada gilirannya dapat memperbaiki praktik bisnis dan memperkuat kepercayaan pemangku kepentingan. Temuan ini menggarisbawahi pentingnya peran akuntansi forensik dan audit investigatif dalam memperkuat keandalan dan integritas laporan keuangan. Dengan menerapkan strategi dan teknik yang tepat, akuntansi forensik dan audit investigatif dapat membantu mengidentifikasi kelemahan dalam sistem kontrol internal dan merekomendasikan perbaikan yang diperlukan. Selain itu, akuntansi forensik juga berkontribusi dalam proses litigasi dengan menyediakan bukti dan analisis yang dapat digunakan dalam pengadilan. Dalam jangka panjang, penerapan akuntansi forensik dan audit investigatif yang efektif dapat mengurangi insiden kecurangan, meningkatkan transparansi dan akuntabilitas, serta memperkuat kepercayaan publik terhadap entitas bisnis. Dengan demikian, penelitian ini menegaskan bahwa akuntansi forensik dan audit investigatif merupakan alat yang esensial dalam upaya meningkatkan kualitas pelaporan keuangan dan kejujuran dalam operasi bisnis. Hal ini pada akhirnya akan mendukung stabilitas ekonomi dan reputasi entitas bisnis di mata para pemangku kepentingan.
Analisis Siklus APBD pada Dinas Perindustrian dan Tenaga Kerja Kota Surabaya Dzakiyah, Annisa Aliyyatud; Zahra, Bilqist Nabila; Angeli G. F, Nadya; Debi W., Nanda
SUSTAINABLE Vol 4 No 2 (2024): Volume 4 No 2, November 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i2.24347

Abstract

The analysis of regional financial management is a systematic study of all financial activities carried out by local governments in the context of governance and development. The Surabaya City Department of Industry and Labor is one of the local government agencies focused on the fields of industry and labor. This study aims to analyze the implementation of the Regional Budget (APBD) cycle at the Surabaya City Department of Industry and Labor. This research is relevant given the importance of effective and efficient regional financial management in supporting the development of the industrial and labor sectors. The research method used is descriptive qualitative, with data collection through document studies, in-depth interviews, and observation. The results of the study indicate that, in general, the Surabaya City Department of Industry and Labor has implemented the APBD cycle in accordance with applicable regulations.
Analisis Siklus APBD pada Dinas Perindustrian dan Tenaga Kerja Kota Surabaya Dzakiyah, Annisa Aliyyatud; Zahra, Bilqist Nabila; Angeli G. F, Nadya; Debi W., Nanda
SUSTAINABLE Vol 4 No 2 (2024): Volume 4 No 2, November 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i2.24347

Abstract

The analysis of regional financial management is a systematic study of all financial activities carried out by local governments in the context of governance and development. The Surabaya City Department of Industry and Labor is one of the local government agencies focused on the fields of industry and labor. This study aims to analyze the implementation of the Regional Budget (APBD) cycle at the Surabaya City Department of Industry and Labor. This research is relevant given the importance of effective and efficient regional financial management in supporting the development of the industrial and labor sectors. The research method used is descriptive qualitative, with data collection through document studies, in-depth interviews, and observation. The results of the study indicate that, in general, the Surabaya City Department of Industry and Labor has implemented the APBD cycle in accordance with applicable regulations.
Peran Profesi Akuntan dalam Meningkatkan Ketahanan Keuangan di Era Vuca Zahra, Bilqist Nabila; Yuhertiana, Indrawati
Studi Akuntansi dan Keuangan Indonesia Vol 8 No 1 (2025): Studi Akuntansi dan Keuangan Indonesia (SAKI) - In Progress
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the development of publications, trends, and dynamics related to the topic of the Accounting Profession and Financial Resilience in the VUCA Era (Volatility, Uncertainty, Complexity, Ambiguity) from 2020 to 2024, as well as to identify scientific articles with the highest number of publications on this topic. The data was collected using the Publish or Perish application with Google Scholar as the database. The implemented criteria included article titles, abstracts, and keywords within the time frame of 2020–2024. The search process resulted in 200 articles, which were further analyzed using VOSviewer software, yielding 85 articles relevant to the topic of the Accounting Profession and Financial Resilience in the VUCA Era. Subsequently, through variable selection in VOSviewer, 24 variables were identified as being associated with the accounting profession and its role in financial resilience in the VUCA era.
Co-Authors Angeli G. F, Nadya Debi W., Nanda Dzakiyah, Annisa Aliyyatud Haryati, Tantina Indrawati Yuhertiana