KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Vol. 5 No. 2 (2025): Jurnal Pengabdian Masyarakat Nusantara

Kecurangan Laporan Keuangan

Ahmad Basid (Universitas Padjadjaran)
Karina Odia Julialevi (Universitas Padjadjaran)
Rishi Septa Saputra (Universitas Padjadjaran)
Nanik Rahayu (Universitas Padjadjaran)
Moh. Wahyudin Zarkasyi (Universitas Padjadjaran)
Srihadi Winarningsih (Universitas Padjadjaran)
Citra Sukmadilaga (Universitas Padjadjaran)



Article Info

Publish Date
30 May 2025

Abstract

Financial statements provide a comprehensive overview of an entity's performance over a specific period. The accurate and proper presentation of these statements, in accordance with established accounting standards, is crucial for enabling decision-makers to make informed and effective decisions. However, instances of fraud in financial reporting by top management and accountants continue to be observed. This webinar aims to shed light on common patterns of fraudulent financial statements within organizations, addressing perspectives from both academic and practitioner viewpoints. Strong corporate governance plays a vital role in establishing adequate control systems that help minimize the risk of fraudulent financial reporting. Additionally, segregating duties and authorities is essential in reducing the risk of financial misstatements. Fraud detection can be effectively conducted through financial ratio analysis, both vertical and horizontal, as well as forensic and digital data analysis techniques

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Journal Info

Abbrev

kreatif

Publisher

Subject

Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice

Description

Jurnal KREATIF memuat publikasi hasil kegiatan pengabdian masyarakat, model atau konsep dan atau implementasinya dalam rangka peningkatan partisipasi masyarakat dalam pembangunan, pemberdayaan masyarakat atau pelaksanaan pengabdian kepada masyarakat. KREATIF: Jurnal Pengabdian Masyarakat Nusantara, ...