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All Journal Journal of E-business and Management Science
Wahyuni-TD, I., S,
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Unveiling the Hidden Truth: The Evolution and Advancement of Forensic Accounting in Indonesia Wahyuni-TD, I., S,; bin Zainuddin, Yuserrie; Haron, Hasnah
Journal of E-business and Management Science Vol. 2 No. 1 (2024): Juni 2024
Publisher : PT. BERBAGI TEKNOLOGI SEMESTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61098/jems.v2i1.139

Abstract

This paper discusses the development of forensic accounting in Indonesia. As Indonesia's economy grows and becomes increasingly interconnected with global markets, the need for effective measures to address financial crimes has become paramount. Forensic accounting, with its unique blend of accounting, investigative skills, and legal knowledge, has emerged as a vital discipline in this context. The forensic accountant is growing in popularity; from the government's perspective, it also takes a special concern. As in Indonesia, fraudulent acts such as corruption, misappropriation of financial statements, fraud and others find out more in a recent year. Thus, it is claimed that forensic accounting should be included in the list of accounting courses in Indonesia.
The Expertise Skills of a Forensic Accountant Wahyuni-TD, I., S,; bin Zainuddin, Yuserrie; Haron, Hasnah
Journal of E-business and Management Science Vol. 2 No. 1 (2024): Juni 2024
Publisher : PT. BERBAGI TEKNOLOGI SEMESTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61098/jems.v2i1.140

Abstract

The forensic accountant has roles, knowledge and skills. The purpose of skills by forensic accountants is to investigate financial irregularities, uncover fraud, and provide expert analysis and testimony in legal proceedings. This paper aims to review necessary skills possessed by forensic accountants. There are top five essential traits and characteristics ranked the forensic accountants in the public sector which need to possess; analytical, ethical, detail oriented, onfident and evaluative. All these findings are consistent with another study conducted by AICPA, USA which stated that forensic accountant in the private sector should be analytical, detail-oriented and ethical. In fact, as businesses and financial transactions become increasingly complex, the risk of fraud and financial misconduct also increases. A high demand of accounting profession skills globally to examine progressively the existence of frauds.
Co-Authors bin Zainuddin, Yuserrie Haron, Hasnah