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All Journal Jurnal Akuntansi Kompetif Jurnal Prakarsa Paedagogia
Dasri, Muhammad
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Economics, Econometrics & Finance Education

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AKUNTANSI FORENSIK SEBAGAI GARDA TERDEPAN ANTI FRAUD Gustiningsih, Diah Ayu; Praditha, Riza; Dasri, Muhammad
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2624

Abstract

The rapid advancement of information technology has given rise to increasingly complex forms of digital-based financial fraud (cyber fraud) that are difficult to detect through conventional audit approaches. This condition necessitates a more adaptive role of forensic accounting as an anti-fraud safeguard within modern business and organizational environments. This study aims to analyze the role and objectives of forensic accounting in detecting and preventing cyber fraud, as well as to examine the importance of strengthening forensic accounting competencies in addressing digital fraud challenges. The research employs a literature review method using a systematic synthesis approach of reputable national and international journal articles relevant to forensic accounting and cyber fraud. The findings indicate that forensic accounting plays a strategic role not only in post-fraud investigations but also in early detection and prevention of technology-based fraud. The effectiveness of this role is strongly influenced by the mastery of forensic accounting competencies, including accounting expertise, auditing skills, data analytics, and digital forensic capabilities. The results underscore that strengthening forensic accounting competencies is a key factor in enhancing organizational capacity to mitigate cyber fraud risks. This study is expected to contribute theoretically to the development of forensic accounting literature and provide practical implications for organizations and educational institutions in responding to the challenges of digital fraud.
Analisis Nilai Budaya dan Religius dalam Cerita Rakyat Desa Pamotan sebagai Sumber Pendidikan Karakter Aryani, Iddha; Dasri, Muhammad; Kusumawati, Ika
Journal Prakarsa Paedagogia Vol. 8 No. 2 (2025): Desember 2025
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/jpp.v8i2.16164

Abstract

Folklore is an integral part of oral tradition that not only serves as entertainment but also embodies noble values that play an important role in shaping the character of society. In the educational context, folklore has great potential as a contextual learning resource because it contains moral, religious, social, and cultural messages that are relevant to students’ lives. This study aims to analyze the cultural and religious values contained in the folklore “Desa Pamotan” and to examine its implications as a source of character education in formal education. This research employs a qualitative approach using content analysis of the text of the folklore “Desa Pamotan” found in the book Cerita Rakyat Pesisir Timur Jawa Tengah. Data analysis was conducted through the stages of data reduction, data presentation, and systematic conclusion drawing to reveal the meanings and values embedded in the text. The findings indicate that the folklore “Desa Pamotan” contains moral values such as honesty, hard work, patience, and self-control; religious values such as prayer, belief in God, and spiritual practices; social values such as mutual cooperation, solidarity, and care for others; as well as cultural values including respect for nature, local traditions, and the origins of village toponymy. These values are highly relevant for integration into character education learning at the primary and secondary school levels. This study affirms that folklore can be utilized as an effective contextual learning resource for instilling character values while simultaneously strengthening cultural literacy and preserving local wisdom amid the challenges of globalization.
Co-Authors Aryani, Iddha Diah Ayu Gustiningsih Ika Kusumawati Riza Praditha