ANALISIS PERAN AUDIT FORENSIK DALAM MENGUNGKAP FRAUD PADA PENGELOLAAN DANA BANTUAN SOSIAL DI MASA PANDEMI COVID-19
DOI:
https://doi.org/10.61722/jmia.v1i3.1557Abstract
Forensic audits have a crucial role in uncovering fraud in the management of social assistance funds during the COVID-19 pandemic. Through a quantitative approach using secondary data from previous research and literature studies, the research analyzes the effectiveness of forensic audits in identifying fraud, including inflating the number of aid recipients and diverting funds. The findings show that forensic audits provide a systematic framework for uncovering fraud patterns. The main aim of this research is to determine and analyze the effectiveness of the use of social assistance funds during COVID-19 and detect fraud in the form of fraud therein. The results of this research emphasize the important role of forensic audits in maintaining the integrity and public trust in government social assistance programs, especially during times of crisis such as the COVID-19 pandemic.
References
Adnyana, Made Subianta dan Harti Budi. (2023). POTENSI KECURANGAN (FRAUD) DALAM KLAIM PENGGANTIAN BIAYA PELAYANAN PASIEN COVID-19. Jakarta Barat: Jurnal KRISNA.
Christian, Natalis, Shella, Fransiska, Julianti Cesilia, Nindi Suci Rahmadani, dan Sherly. (2022). ANALISIS KASUS FRAUD KORUPSI BANTUAN SOSIAL COVID-19. Batam: AKUNTANSI DEWANTARA.
Diah Febriyanti dan Devyanthi Syarif. (2023). Efektifitas peran akuntan forensik dalam mengatasi fraud: analisis fraud pentagon theory. Bandung: INOVASI.
Fauzan, Purnamasari dan Gunawan, 2015. Pengaruh Akuntansi Forensik dan Audit Investigatif terhadap Pengungkapan Fraud (Studi Kasus pada Badan Pengawasan Keuangan dan Pembangunan Perwakilan Jawa Barat). Prosiding Akuntansi. ISSN: 2460-6561.
Hairunisah, Nur Diana, dan M. Cholid Mawardi. (2022). HairunisahANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA FRAUD BANTUAN DANA SOSIAL COVID-19 DI LINGKUNGAN KOTA MALANG. Malang: E-JRA.
Launa, Hayu Lusianawati. (2021). POTENSI KORUPSI DANA BANSOS DI MASA PANDEMI COVID-19. Jakarta selatan: MAJALAH SEMI ILMIAH POPULER KOMUNIKASI MASSA.
Okoye, dan Gbegi. (2013). Forensic Accounting: A Tool for Fraud Detection and Prevention in the Public Sector. (A Study of Selected Ministries in Kogi State). : International Journal of Academic Research in Business and Social Sciences.
Ramadhan, Muh Syahru dan Mulyati. (2022). OPTIMALKAH PROSES AUDIT FORENSIK DAN INVESTIGASI SELAMA COVID-19?. Malang: Jurnal Akuntansi Multiparadigma
Syafitria, Endang, Syifa Aghniab, dan Pupung Purnamasaric. (2021). Pengaruh Audit Forensik Terhadap Fraud yang Terjadi Pada Laporan Keuangan Perusahaan. Bandung: Jurnal Akuntansi.
Trihargo, Gatot. (2020). SURVEI FRAUD INDONESIA 2019. Jakarta: ACFE INDONESIA CHAPTER.
Wijayanti, Provita dan Rustam Hanafi. (2018). PENCEGAHAN FRAUD PADA PEMERINTAHAN DESA. Semarang: Jurnal Akuntansi Multiparadigma
Wuysang, Recky Vincent Oktaviano, Grace Nangoi, dan Winston Pontoh. (2021). ANALISIS PENERAPAN AKUNTANSI FORENSIK DAN AUDIT INVESTIGATIF TERHADAP PENCEGAHAN DAN PENGUNGKAPAN FRAUD DALAM PENGELOLAAN KEUANGAN DAERAH PADA PERWAKILAN BPKP PROVINSI SULAWESI UTARA. Manado: Fakultas Ekonomi dan Bisnis, Universitas Sam Ratulangi.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 JURNAL MULTIDISIPLIN ILMU AKADEMIK
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
