PENGEMBANGAN SILABUS AKUNTANSI FORENSIK BAGI MAHASISWA PROGRAM STUDI AKUNTANSI

Nono Supriatna, R Nelly Nur Apandi

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; bankruptcy

Abstrak. 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


Keywords


silabus; akuntansi forensik; kecurangan; kebankrutan

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References


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DOI: https://doi.org/10.17509/jrak.v5i2.8801

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