{"id":18992,"date":"2024-12-16T15:48:50","date_gmt":"2024-12-16T08:48:50","guid":{"rendered":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/?p=18992"},"modified":"2024-12-16T15:48:50","modified_gmt":"2024-12-16T08:48:50","slug":"pentingnya-akuntansi-forensik-di-era-teknologi-part-1","status":"publish","type":"post","link":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/2024\/12\/16\/pentingnya-akuntansi-forensik-di-era-teknologi-part-1\/","title":{"rendered":"Pentingnya Akuntansi Forensik di Era Teknologi (Part 1)"},"content":{"rendered":"<p><span data-contrast=\"auto\">Sebagai hasil dari kemajuan teknologi, metode dan sarana penipuan keuangan baru telah dikembangkan. Sejumlah besar skandal keuangan telah tercatat sepanjang sejarah, yang telah meningkatkan kebutuhan akan \u201cAkuntansi Forensik\u201d dalam bisnis. COVID-19 menimbulkan beberapa tantangan bagi pemerintah dan dunia usaha dalam menangani penipuan perusahaan, korupsi, kebangkrutan, pencucian uang, dan kejahatan dunia maya.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Mari kita uraikan dan uraikan beberapa poin penting:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><strong>1. Evolusi Penipuan Keuangan\u00a0<\/strong><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Adanya kesadaran bahwa sifat penipuan keuangan yang terus-menerus dan kemampuan adaptasinya terhadap kemajuan teknologi<\/span><span data-ccp-props=\"{&quot;335559685&quot;:993,&quot;335559991&quot;:284}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Menyadari pentingnya menjadi yang terdepan dalam memerangi metode baru aktivitas penipuan<\/span><span data-ccp-props=\"{&quot;335559685&quot;:993,&quot;335559991&quot;:284}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-ccp-props=\"{&quot;335559685&quot;:993}\">\u00a0<\/span><\/p>\n<p><strong>2. Bangkitnya Skandal Keuangan\u00a0<\/strong><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Soroti konteks historis skandal keuangan besar dan bagaimana skandal tersebut meningkatkan permintaan akan layanan akuntansi forensik.<\/span><span data-ccp-props=\"{&quot;335559685&quot;:993,&quot;335559991&quot;:284}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Menekankan meningkatnya kebutuhan akuntan forensik untuk menyelidiki dan mencegah penipuan perusahaan, korupsi, kebangkrutan, pencucian uang, dan kejahatan dunia maya<\/span><span data-ccp-props=\"{&quot;335559685&quot;:993,&quot;335559991&quot;:284}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-ccp-props=\"{&quot;335559685&quot;:993}\">\u00a0<\/span><\/p>\n<p><strong>3. Dampak COVID-19\u00a0<\/strong><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Diskusikan tantangan unik yang ditimbulkan oleh pandemi COVID-19 terhadap pemerintah dan dunia usaha.<\/span><span data-ccp-props=\"{&quot;335559685&quot;:993,&quot;335559991&quot;:284}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Jelaskan bagaimana lockdown global telah menciptakan lingkungan yang kondusif bagi kejahatan kerah putih dan pelanggaran keuangan.<\/span><span data-ccp-props=\"{&quot;335559685&quot;:993,&quot;335559991&quot;:284}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-ccp-props=\"{&quot;335559685&quot;:993}\">\u00a0<\/span><\/p>\n<p><strong>4. Peran Akuntansi Forensik\u00a0<\/strong><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Bedakan peran auditor internal dan eksternal dengan akuntan forensik.<\/span><span data-ccp-props=\"{&quot;335559685&quot;:993,&quot;335559991&quot;:284}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Tekankan bahwa meskipun audit dan akuntansi forensik memiliki kesamaan, namun keduanya memiliki tujuan yang berbeda, dengan akuntan forensik yang mengkhususkan diri pada tindakan investigasi dan pencegahan.<\/span><span data-ccp-props=\"{&quot;335559685&quot;:993,&quot;335559991&quot;:284}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><b><span data-contrast=\"auto\">References:<\/span><\/b><\/p>\n<p><span data-contrast=\"none\">Alareeni and A. Hamdan (eds.), <\/span><i><span data-contrast=\"none\">Artificial Intelligence and COVID Effect on Accounting, <\/span><\/i><span data-contrast=\"none\">Accounting, Finance, Sustainability, Governance &amp; Fraud: Theory<\/span> <span data-contrast=\"none\">and Application, <\/span><span data-contrast=\"none\">https:\/\/doi.org\/10.1007\/978-981-19-1036-4_2<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sebagai hasil dari kemajuan teknologi, metode dan sarana penipuan keuangan baru telah dikembangkan. Sejumlah besar skandal keuangan telah tercatat sepanjang sejarah, yang telah meningkatkan kebutuhan akan \u201cAkuntansi Forensik\u201d dalam bisnis. COVID-19 menimbulkan beberapa tantangan bagi pemerintah dan dunia usaha dalam menangani penipuan perusahaan, korupsi, kebangkrutan, pencucian uang, dan kejahatan dunia maya.\u00a0 Mari kita uraikan dan [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[],"class_list":["post-18992","post","type-post","status-publish","format-standard","hentry","category-articles"],"featured":false,"_links":{"self":[{"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/posts\/18992","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/comments?post=18992"}],"version-history":[{"count":1,"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/posts\/18992\/revisions"}],"predecessor-version":[{"id":18993,"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/posts\/18992\/revisions\/18993"}],"wp:attachment":[{"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/media?parent=18992"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/categories?post=18992"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/tags?post=18992"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}