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All Journal International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Majapahit Journal of Islamic Finance and Management Majapahit Journal of Islamic Finance dan Management
Murdifin Azhar
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Social Sciences Other

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An Analysis of Forensic Accounting and Internal Controls Through Accounting Information Systems in Mitigating Financial Report Manipulation Murdifin Azhar
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.480

Abstract

According to the report from the Association of Certified Fraud Examiners (ACFE) (2022), fraud occurred globally between January 2020 and September 2021, with a total of 2,110 reported cases resulting in losses exceeding $3.6 billion—approximately $1,783,000 per case—and involving 133 countries. The role of forensic accounting and internal control based on Accounting Information Systems (AIS) is essential in preventing financial statement manipulation. This study employs a qualitative research method with a descriptive approach to analyze the role of AIS-based internal control and forensic accounting in detecting financial statement manipulation. The results of the study indicate that forensic accounting plays a significant role in uncovering financial statement fraud. Through comprehensive analysis, forensic accounting successfully deconstructed the complex structure of Special Purpose Entities (SPEs) and identified suspicious transaction patterns, including the transfer of debt and losses to other entities. Furthermore, the findings also reveal that by integrating internal control with AIS, companies are able not only to detect irregularities in financial data but also to trace audit trails and prevent unauthorized transactions or data manipulation. Future research is expected to further identify the specific factors within forensic accounting and internal control that contribute to the detection of financial statement manipulation.
An Analysis of Forensic Accounting and Internal Controls Through Accounting Information Systems in Mitigating Financial Report Manipulation Murdifin Azhar
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.480

Abstract

According to the report from the Association of Certified Fraud Examiners (ACFE) (2022), fraud occurred globally between January 2020 and September 2021, with a total of 2,110 reported cases resulting in losses exceeding $3.6 billion—approximately $1,783,000 per case—and involving 133 countries. The role of forensic accounting and internal control based on Accounting Information Systems (AIS) is essential in preventing financial statement manipulation. This study employs a qualitative research method with a descriptive approach to analyze the role of AIS-based internal control and forensic accounting in detecting financial statement manipulation. The results of the study indicate that forensic accounting plays a significant role in uncovering financial statement fraud. Through comprehensive analysis, forensic accounting successfully deconstructed the complex structure of Special Purpose Entities (SPEs) and identified suspicious transaction patterns, including the transfer of debt and losses to other entities. Furthermore, the findings also reveal that by integrating internal control with AIS, companies are able not only to detect irregularities in financial data but also to trace audit trails and prevent unauthorized transactions or data manipulation. Future research is expected to further identify the specific factors within forensic accounting and internal control that contribute to the detection of financial statement manipulation.
"THE EFFECT OF INDEPENDENT ECONOMIC ACTIVITIES OF THE MUHAMMADIYAH KWALA MADU STABAT ISLAMIC BOARDING SCHOOL FOR STAKEHOLDERS" Siti Nurhalizah Lubis; Nurlaila; Hendra Harmain; Murdifin Azhar; M.Lathief Nasution; Sharifah Norhaliza; Muammar Khadafi
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 4 No. 3 (2024): November 2024 - February 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v4i3.2316

Abstract

Islamic boarding schools, known as Pondok Pesantren, are the oldest educational institutions in Indonesia. Besides their educational role, Pondok Pesantren also play a significant role in the economy due because of their large number with, 37.000 islamic boarding school in total and 4.8 million students across various regions. This substantial economic potential should be harnessed through self-sustaining economic activities, such as those carried out by Pondok Pesantren Muhammadiyah Kwala Madu Stabat. This particular pesantren has engaged in independent economic activities by establishing a corporation that independently produces bottled mineral water. The purpose of this study is to investigate the impact of these self-sustaining economic activities at Pondok Pesantren Muhammadiyah Kwala Madu Stabat on its stakeholders. The method employed involved economic empowerment of the pesantren through workshops with a knowledge and insight transfer approach. The results of the study indicate that the self-sustaining economic activities at Pondok Pesantren Muhammadiyah Kwala Madu Stabat have had a significant impact on its stakeholders. Evidence of this impact includes increased economic inclusion and economic circulation in the surrounding environment of Pondok Pesantren Muhammadiyah Kwala Madu Stabat.
Co-Authors Hendra Harmain M.Lathief Nasution Muammar Khadafi Nurlaila Sharifah Norhaliza Siti Nurhalizah Lubis