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Jurnal Riset Akuntansi dan Keuangan
Published by Universitas Pendidikan Indonesia
ISSN : 23381507     EISSN : 2541061X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi dan Keuangan with registered number ISSN 2338-1507 (Print) and ISSN 2541-061X (Online) is published by Program Studi Akuntansi Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan Indonesia. It is published thrice a year in April, August, and December. Jurnal Riset Akuntansi dan Keuangan Publishes papers in the field of accounting and finance that give a contribution to the development of accounting science, accounting practices, the accounting profession, and finance. We accept mainly research-based articles related to accounting science and finance. The scopes of the topics include Management Accounting, Financial Accounting, Public Sector Accounting, Sharia Accounting, Accounting Information Technology, Auditing, Professional Ethics, Accounting Education, Banking, and Finance.
Arjuna Subject : -
Articles 446 Documents
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DETEKSI MANAJEMEN LABA MELALUI DISCRETIONARY REVENUE DAN AKTIFITAS RIIL: IMPLIKASI PENERAPAN GOOD CORPORATE GOVERNANCE Istianingsih, Istianingsih
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 3 (2016): Jurnal Riset Akuntansi dan Keuangan. Desember 2016
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v4i3.4666

Abstract

Abstract. The application of good corporate governance (GCG) is expected to increase the transparency and accountability of companies that are expected to detect earnings management is happening in the company. This study aimed to analyze the effect of good corporate governance, to earnings management by discretionary revenue and real activity estimation models. Samples are 62 companies listed on the Indonesia Stock Exchange (BEI) during the period 2011-2014. Data analysis was performed using linear regression. Our research found that good corporate governance positively affects earnings management through real activity earning management. However, the GCG index had no effect on earnings management is done through discretionary revenue models. However, the results of this study are consistent with the Zang (2011) that the post-SOX, GCG implementation will increase earnings management through real activitiesKeywords: Good Corporate Governance, Earnings Management, Real Activity Management, Discretionary  Revenue. Abstrak. Penerapan good corporate governance (GCG) diharapkan dapat meningkatkan transparansi dan akuntabilitas perusahaan yang diharapkan dapat mendeteksi manajemen laba yang sedang terjadi di perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh good corporate governance terhadap manajemen laba berdasarkan discretionary revenue dan real activity estimation models. Sampel sebanyak 62 perusahaan yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2011-2014. Analisis data dilakukan dengan menggunakan regresi linier. Penelitian kami menemukan bahwa good corporate governance secara positif mempengaruhi manajemen laba melalui aktivitas nyata manajemen laba. Namun, indeks GCG tidak berpengaruh terhadap manajemen laba dilakukan melalui model pendapatan descretionary. Namun, hasil penelitian ini konsisten dengan Zang (2011) bahwa pasca-SOX, penerapan GCG akan meningkatkan manajemen laba melalui aktivitas nyata.Kata Kunci: Good Corporate Governance; Manajemen Laba; Real Activity Management, Discretionary Revenue.
AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA DI KABUPATEN JEMBER Febri Arifiyanto, Dwi; Kurrohman, Taufik
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 3 (2014): Jurnal Riset Akuntansi dan Keuangan. Desember 2014
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v2i3.6598

Abstract

This research focuses on the application of the system of accountability of managing the allocation of funds is a village in the District of Jember Regency Umbulsari. In order to know how the implementation of the accountability system of managing the allocation of funds is a village in the District of Jember Regency Umbulsari starting from the stage of planning, execution and accountability. This research is expected to be beneficial to Jember Regency Government in particular sub district of Umbulsari in an effort improve accountability of the management of the allocation of funds for the village. The study is done at villages in sub-districts umbulsari. As informants in this study certainly people who are directly involved and understand and can provide information about managing the allocation of funds for villages, namely the Government of the village as the village of peleksana and team empowerment Institute Executive team as the village community activities. The results of this research show that the planning and implementation of activities of the village Fund Allocations already indicates that management accountable and transparent. From the side of accountability both in terms of physical as well as the Administration is already showing the implementation of accountable and transparent.
PENGARUH ASSET GROWTH, DEBT TO EQUITY RATIO, RETURN ON EQUITY, TOTAL ASSET TURNOVER DAN EARNING PER SHARE TERHADAP BETA SAHAM PADA PERUSAHAAN YANG MASUK DALAM KELOMPOK JAKARTA ISLAMIC INDEX (JII) PERIODE 2013-2015 Lila Kusuma, Indra
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 2 (2016): Jurnal Riset Akuntansi dan Keuangan. Agustus 2016
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v4i2.4034

Abstract

Abstract. This study examines and analyzes the effects of asset growth, debt to equity ratio, return on equity, total asset turnover and earnings per share against the stock beta. The stocks studied consisted of stocks consisting of the Jakarta Islamic Index (JII) during 2013 to 2015. The variables used are the fundamental variables consisting of asset growth (AG), debt to equity ratio (DER), return on Equity (ROE), total asset turnover (TATO), and earnings per share (EPS). The data of this research are secondary data from Indonesian Capital Market Directory (ICMD) and Capital Market Data Center at Faculty of Economics of Islamic University of Indonesia and annual financial report of company that entered in JII group during 2013-2015 and processed with multiple linear regression model using SPSS program .The result of this research concludes that the variable having significant effect on stock beta is asset growth with sig. T of 0.007 0.05. While the variables that have no significant effect on the stock beta are DER with sig.t of 0.430 0.05, ROE with sig. T of 0.050 0.05, TATO with sig.t of 0.759 0.05, EPS with sig. T of 0.424. While sig. F of 0.040 0.05, so it can be concluded that the five variables simultaneously have a positive and significant effect on the stock beta. These five variables affect the stock beta of 20% and the remaining 80% is explained by other variables outside the model and other fundamental factors.Keywords: Sharia Rupiah Mutual Funds; Performance; Sharpe Ratio Abstrak. Penelitian ini menguji dan menganalisis pengaruh asset growth, debt to equity ratio, return on equity, total asset turnover dan earning per share  terhadap beta saham. Saham yang diteliti adalah saham- saham yang masuk dalam kelompok Jakarta Islamic Index (JII) secara konsisten selama tahun 2013 sampai 2015. Variabel yang digunakan adalah variabel fundamental  yang terdiri dari asset growth (AG), debt to equity ratio (DER), return on equity (ROE), total asset turnover (TATO), dan earning per share (EPS). Data penelitian ini adalah data sekunder dari Indonesian Capital Market Directory (ICMD) dan Pusat Data Pasar Modal di Fakultas Ekonomi Universitas Islam Indonesia serta laporan keuangan tahunan perusahaan yang masuk dalam kelompok JII selama tahun 2013-2015 serta diolah dengan model regresi linear berganda menggunakan program SPSS. Hasil penelitian menyimpulkan bahwa variabel yang berpengaruh signifikan terhadap beta saham adalah asset growth dengan sig. t sebesar 0.0070.05. Sedangkan variabel yang tidak berpengaruh signifikan terhadap beta saham adalah DER dengan sig.t sebesar 0.4300.05, ROE  dengan sig. t sebesar 0.0500.05,  TATO dengan sig.t sebesar 0.7590.05, EPS dengan sig. t sebesar 0.424. Sedangkan sig. F sebesar  0.0400.05, sehingga dapat disimpulkan bahwa kelima variabel secara simultan  berpengaruh positif dan signifikan terhadap beta saham. Kelima variabel tersebut berpengaruh terhadap beta saham sebesar 20% dan sisanya sebesar 80% dijelaskan oleh variabel lain di luar model dan faktor fundamental lainnya.Katakunci: Reksadana Saham Syaria; Kinerja; Sharpe Ratio
PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN: KOMITMEN ORGANISASI DAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERATING Fatmawati, Ifat; Widyaningsih, Aristanti
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 2 (2014): Jurnal Riset Akuntansi dan Keuangan. Agustus 2014
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v2i2.6589

Abstract

This research purpose to examine the effect budgetary participation on budgetary slack and moderation organizational commitment and enviroment uncertainty at budget participation on budgetary slack. This research used descriptive verification method. The sampling technique is non probablity sampling with  propotional sampling technique. The samples is 142 people from the entire population. The unit of analysis is the head/ field/ sub division in SKPD Serang. data was collected with direct distribution by using numerical scale form of  statement list. The data is processed by using simple regression to test the first hypothesis and regression with the absolute value of the difference for the second and third test hypothesis. The results of this research show; First, there is positive between budgetary participation and budgetary slack. Second, organizational commitment as a moderating variable was not proved to strengthen the influence of budgetary participation on budgetary slack, and third, the uncertainty of the environment as a moderating variable was not proved to strengthen the influence of budgetary participation on budgetary slack
THE EFFECTIVENESS OF FRAUD TRIANGLE ON DETECTING FRAUDULENT FINANCIAL STATEMENT: USING BENEISH MODEL AND THE CASE OF SPECIAL COMPANIES Aprillia, Aprillia; Cicilia, Orlin; Pertiwi Sergius, Rafaela
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 3 (2015): Jurnal Riset Akuntansi dan Keuangan. Desember 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i3.6621

Abstract

Fraudulent financial statement is a serious problem and to be a threat to stakeholders, especially for investor. The thing is happened because there is illegal action done intentionally, such as disclosing financial information that doesn’t match with the real condition. The purpose of this research is to acquire a effectiveness of empirical proof of fraud triangle consisting of Pressure, Opportunity, and Rationalization in detecting financial statement fraud that are indicated by using Beneish Model. The sample of this research consists of 39 companies are indicated doing fraud and 57 companies aren’t indicated doing fraud listing at BEI (Bursa Efek Indonesia) in 2012 – 2014. Test of this research uses logistic regression method. Based on the result and conclusion, this research shows that opportunity (independent commissioner ownership) has significant effect to fraudulent financial statement while pressure (AGROW), financial target (ROA), and rationalization (Total accrual) don’t have significant effect to fraudulent financial statement.
KAJIAN PERTUMBUHAN MINAT DAN REALISASI INVESTASI PENANAMAN MODAL ASING (PMA) DAN PENANAMAN MODAL DALAM NEGERI (PMDN) PROVINSI JAWA BARAT (LOKASI DAN SEKTOR USAHA) Firdaus, Dony Waluya; Widyasastrena, Dimas
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 1 (2016): Jurnal Riset Akuntansi dan Keuangan. April 2016
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v4i1.7714

Abstract

Abstract. Investment interest of PMA and PMDN of West Java Province based on location and sector of January - December 2015 at 27 (twenty-seven) regencies/cities reaching a total investment of Rp. 186,491,741,150,000 and total employment of 161,561 people, as well as total projects of 1,540 projects. With the growth of Foreign Investment (PMA) based on the Location of Regency / City and Business Sector of West Java Province reached Rp.135,324,226,250,000 and Domestic Investment Interest (PMDN) of Regency / City and Business Sector of West Java Province reached Rp.51,167,514,900,000. The realization of foreign direct investment (FDI 2015) based on the Location of Regency / City and Business Sector of West Java Province reached Rp.71,733,928,750,000 although in the beginning - the beginning of the year experienced a slowdown, meanwhile. Realization of Domestic Investment (PMDN) based on Location of Regency / City and Business Sector of West Java Province reaches Rp.49,783,024,065,583. Keywords: Interest, Realization; Foreign Investment; Domestic Investment. Abstrak. Minat Investasi PMA dan PMDN Provinsi Jawa Barat berdasarkan lokasi dan sektor Januari – Desember 2015 di 27 (dua puluh tujuh) Kabupaten/Kota mencapai total investasi sebesar Rp. 186,491,741,150,000 dan total penyerapan tenaga kerja sebanyak 161,561 orang, serta total proyek sebanyak 1,540 proyek. Dengan pertumbuhan Minat Penanaman Modal Asing (PMA) berdasarkan Lokasi Kabupaten/Kota dan Sektor Usaha Provinsi Jawa Barat mencapai sebesar Rp.135,324,226,250,000 dan pertumbuhan Minat Penanaman Modal Dalam Negeri (PMDN) Kabupaten/Kota dan Sektor Usaha Provinsi Jawa Barat mencapai sebesar Rp.51,167,514,900,000. Realisasi Penanaman Modal Asing (PMA) 2015 berdasarkan Lokasi Kabupaten/Kota dan Sektor Usaha Provinsi Jawa Barat mencapai Rp.71,733,928,750,000 meskipun di awal – awal tahun mengalami perlambatan, sedangkan. Realisasi Penanaman Modal Dalam Negeri (PMDN) berdasarkan Lokasi Kabupaten/Kota dan Sektor Usaha Provinsi Jawa Barat mencapai mencapai Rp.49,783,024,065,583. Kata Kunci: Minat, Realisasi, Penanaman Modal Asing (PMA), Penanaman Modal Dalam Negeri (PMDN).
PENGARUH POLITICAL CONNECTION, FOREIGN ACTIVITY, DAN, REAL EARNINGS MANAGEMENT TERHADAP TAX AVOIDANCE Ferdiawan, Yopi; Firmansyah, Amrie
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 3 (2017): Jurnal Riset Akuntansi dan Keuangan. Desember 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i3.9223

Abstract

Abstract. This research is aimed to provide empirical evidence about relationship between political connection, foreign activity, and real earnings management on tax avoidance. Hanlon Heitzman (2010) defines tax avoidance as a continuum tax planning strategis to reduce the explicit taxes. Using purposive sampling, this research selects manufacturing companies that are listed in Indonesian Stock Exchange (IDX) in the period 2010-2015 as samples. Selected company data amounted to 65, so the total observation in this study are 365 firm-years. The data examination in this study uses multiple regression analysis with dated panel.The results of this study indicate that real earnings management has no significant effect on tax avoidance. These results mean that real earnings management conducted by the company can not detect tax avoidance activities undertaken by manufacturing firms in IDX. Meanwhile, political connections have a significant positive effect on tax avoidance, meaning that the average company uses its political connections to lower tax payments. Furthermore, a branch or subsidiary-like company can be used by companies to avoid more taxes by utilizing foreign activities stick to them to reduce taxes through profit shifting schemes as well as profit holding as evidenced by a significant positive effect. Keywords: earnings management; foreign activity; political connection; tax avoidance. Abstrak. Penelitian ini bertujuan untuk memberikan bukti empiris terkait hubungan antara koneksi politik, aktivitas luar negeri, dan manajemen laba riil terhadap praktik penghindaran pajak. Hanlon Heitzman (2010) mendefinisikan penghindaran pajak sebagai perencanaan pajak yang kontinu untuk mengurangi pajak eksplisit. Dengan menggunakan metode purposive sampling, penelitian ini memilih perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2010-2015 sebagai sampel. Data perusahaan terpilih berjumlah 65, sehingga total pengamatan dalam penelitian ini adalah 365 perusahaan-tahun. Metode pengujian dalam penelitian ini menggunakan analisis regresi berganda dengan data panel. Hasil penelitian ini menunjukkan bahwa manajemen laba riil tidak berpengaruh signifikan terhadap penghindaran pajak. Hasil ini menunjukkan bahwa manajemen laba riil yang dilakukan oleh perusahaan tidak dapat mendeteksi kegiatan penghindaran pajak yang dilakukan oleh perusahaan manufaktur di Bursa Efek Indonesia (BEI). Sementara itu, hubungan politik memiliki dampak positif yang signifikan terhadap penghindaran pajak, yang berarti rata-rata perusahaan menggunakan koneksi politiknya untuk mendapatkan pembayaran pajak yang lebih rendah. Perusahaan cabang atau anak perusahaan dapat digunakan oleh perusahaan untuk lebih menghindari pajak dengan memanfaatkan aktivitas luar negeri yang melekat pada mereka untuk mengurangi pajak melalui skema profit shifting serta profit holding sebagaimana dibuktikan oleh hasil penelitian. Kata Kunci: koneksi politik; aktivitas luar negeri; manajemen laba; penghindaran pajak.Abstract. This research is aimed to provide empirical evidence about relationship between political connection, foreign activity, and real earnings management on tax avoidance. Hanlon Heitzman (2010) defines tax avoidance as a continuum tax planning strategis to reduce the explicit taxes. Using purposive sampling, this research selects manufacturing companies that are listed in Indonesian Stock Exchange (IDX) in the period 2010-2015 as samples. Selected company data amounted to 65, so the total observation in this study are 365 firm-years. The data examination in this study uses multiple regression analysis with dated panel.The results of this study indicate that real earnings management has no significant effect on tax avoidance. These results mean that real earnings management conducted by the company can not detect tax avoidance activities undertaken by manufacturing firms in IDX. Meanwhile, political connections have a significant positive effect on tax avoidance, meaning that the average company uses its political connections to lower tax payments. Furthermore, a branch or subsidiary-like company can be used by companies to avoid more taxes by utilizing foreign activities stick to them to reduce taxes through profit shifting schemes as well as profit holding as evidenced by a significant positive effect. Keywords: earnings management; foreign activity; political connection; tax avoidance. Abstrak. Penelitian ini bertujuan untuk memberikan bukti empiris terkait hubungan antara koneksi politik, aktivitas luar negeri, dan manajemen laba riil terhadap praktik penghindaran pajak. Hanlon Heitzman (2010) mendefinisikan penghindaran pajak sebagai perencanaan pajak yang kontinu untuk mengurangi pajak eksplisit. Dengan menggunakan metode purposive sampling, penelitian ini memilih perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2010-2015 sebagai sampel. Data perusahaan terpilih berjumlah 65, sehingga total pengamatan dalam penelitian ini adalah 365 perusahaan-tahun. Metode pengujian dalam penelitian ini menggunakan analisis regresi berganda dengan data panel. Hasil penelitian ini menunjukkan bahwa manajemen laba riil tidak berpengaruh signifikan terhadap penghindaran pajak. Hasil ini menunjukkan bahwa manajemen laba riil yang dilakukan oleh perusahaan tidak dapat mendeteksi kegiatan penghindaran pajak yang dilakukan oleh perusahaan manufaktur di Bursa Efek Indonesia (BEI). Sementara itu, hubungan politik memiliki dampak positif yang signifikan terhadap penghindaran pajak, yang berarti rata-rata perusahaan menggunakan koneksi politiknya untuk mendapatkan pembayaran pajak yang lebih rendah. Perusahaan cabang atau anak perusahaan dapat digunakan oleh perusahaan untuk lebih menghindari pajak dengan memanfaatkan aktivitas luar negeri yang melekat pada mereka untuk mengurangi pajak melalui skema profit shifting serta profit holding sebagaimana dibuktikan oleh hasil penelitian. Kata Kunci: koneksi politik; aktivitas luar negeri; manajemen laba; penghindaran pajak.
PENGARUH PARTISIPASI PEMAKAI DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP KESUKSESAN PENGEMBANGAN SISTEM INFORMASI AKUNTANSI SERTA DAMPAKNYA TERHADAP PROSES PENGAMBILAN KEPUTUSAN Nasrizal, Nasrizal
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan. April 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i1.6577

Abstract

The objective of this research was to examine empirically the influence of user participation and top management support on success of accounting information system development and its impact on decision making process. The analysis units were the hospital in Pekanbaru city. The election of sample is by using technique of probability sampling with method of simple random sampling. The statistical method used to test the hypothesises was path analysis  with AMOS 20  program. The result shows that only the first hypothesis did not have a significant influence, while the others had  a significant influence.
ANALISIS KELAYAKAN FINANSIAL INDUSTRIALISASI RUMPUT LAUT ATC Chips DI TUJUH PROPINSI INDONESIA TIMUR Susanto, Bambang; Sukadwilinda, Sukadwilinda
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 1 (2017): Jurnal Riset Akuntansi dan Keuangan. April 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i1.6734

Abstract

Indonesia has one of the largest wet seaweed producer in the World. It will impact the  economic value if the seaweed processing industry small and medium-scale can be established disentra seaweed production centers such as in Eastern Indonesia. The establishment of the seaweed industry small and medium-scale can be realized through several approaches, both economic and financial approach. The research method using descriptive analytic  with field surveys as reinforcement data analysis . The object of  this study is the financial analysis of the seaweed industry in Indonesia, especially in eastern regions such as South Sulawesi, Central Sulawesi, North Sulawesi, West Nusa Tenggara, East Nusa Tenggara, Maluku and North Maluku. The results of the financial analysis of the overall approach to demonstrate the positive zone seen from the feasibility, both NPV, IRR, and Payback Ratio ratio BC
PENGEMBANGAN SILABUS AKUNTANSI FORENSIK BAGI MAHASISWA PROGRAM STUDI AKUNTANSI Supriatna, Nono; Nur Apandi, R Nelly
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 2 (2017): Jurnal Riset Akuntansi dan Keuangan. Agustus 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i2.8801

Abstract

Abstract. This research aims to develop a syllabus used in the forensic accounting program accounting studies in S1. The study is conducted by collecting, examining and developing forensic accounting course syllabi that are already used in some universities in Indonesia and overseas. This research used qualitative methodology. This research used depth interview with a participant who expert in accounting forensic and auditing. This study illustrates that the lecture material includes a material that consists of the definition of forensic accounting, the forensic accounting profession and its relation to fraud, the characteristics of fraud, an effort to minimize fraud through prevention, detection, investigation, computer crime, technique for collecting financial and non-financial data, discussion of forensic accounting application in cases of corruption, discussion of forensic accounting applications in case of bankruptcy.Keywords: syllabus; forensic accounting; fraud; bankruptcyAbstrak. Penelitian ini bertujuan untuk menyusun silbus matakuliah akuntansi forensic bagi mahasiswa S1 di program studi akuntansi. Silabus mengenai akuntansi forensic pada tingkat S1 Pada Perguruan tinggi di seluruh Indonesia dan negara lainnya ditelaah, kemudian disusun silabus akuntansi forensic yang baru. Metode yang digunakan adalah kualitatif. Pada penelitian ini dilakukan wawancara mendalam terhadap partisipan yang memiliki keahlian dalam bidang akuntansi forensik dan auditing. Penelitian ini menggambarkan bahwa materi perkuliahan mencakup materi yang terdir dari definisi akuntansi forensik, profesi akuntan forensic dan keterkaitanya dengan tindakan fraud, karakteristik fraud,upaya meminimalisasi fraud melalui pencegahan, pendeteksian, penginvestigasian, computer crime, Teknik pengumpuln data keuangan dan non keuangan, diskusi aplikasi akuntansi forensic dalam kasus korupsi, diskusi aplikasi akuntansi forensic dalam kasus kepailitan.Kata Kunci: silabus; akuntansi forensik; kecurangan; kebankrutan

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