Akuntansi Forensik dan Prospeknya Terhadap Penyelesaian Masalah-Masalah Hukum di Indonesia
The integration of accounting, auditing, and investigative skills can be united in forensic accounting. Forensic accounting consists of litigation support and investigative accounting. This research aims to reviewing legal cases in Indonesia using forensic accounting perspective. Legal cases which has been used in this research was divided unto three groups, which is corruption, asset misappropriation and fraudulent of financial statement). This paper is elaborating the possibilities to solve those legal case using forensic accounting. The development of those three legal cases group makes accounting forensic profession becomes brighter. This research recommendation is to strengthened accounting forensic profession using scientific collaboration between accounting and law studies. Kata kunci: forensic accounting, corruption, asset misappropriation, and fraudulent financial statement
Forensic Accounting and Fraud Investigation for Non-Experts
Introduction. Part One: Fraud and Forensic Accounting Overview. 1. Fraud in Society. What Is Fraud? Types of Fraud. What the Numbers Tell Us about Fraud. The Social Consequences of Economic Crime. Notes. Suggested Readings. 2. Understanding the Basics of Financial Accounting. Introduction. The Father of Accounting. The Five Accounting Cycles. Journals. Tying the Thread. Note. Suggested Readings. 3. The Entities. Introduction. Proprietorships. Partnerships. Corporations. Notes. Suggested Readings. 4. Fundamental Principles of Analysis. Good Analysis = Due Diligence? Why Do It? Analysis for the Non--Expert. Analysis through a Case Study. To the Future. Note. Suggested Readings. 5. The Role of the Accounting Professional. The Importance of Accounting Professionals in the Investigation. The Audit Process. Internal Controls. Notes. Suggested Reading. Part Two: Financial Crime Investigation. 6. Business as a Victim. Introduction. Employee Thefts. Payroll Fraud. Fraudulent Billing Schemes. Fraud Committed by Outsiders. Management Thefts. Corporate Thefts. Notes. Suggested Readings. 7. Business as a Vehicle. Introduction. Organized Crime and Business. The Lifecycle Model of Traditional Organized Crime. The Shared Profit Motive. Money Laundering. Cyber--Laundering. Summary. Notes. Suggested Readings. 8. Case Generation. Introduction 119 The Investigative Process The Investigation Life Cycle. Summary. Notes. Suggested Readings. 9. Interviewing Financially Sophisticated Witnesses. Introduction. The Interview Process. Bringing Closure to the Interview. Interviews in Financial Crime. Summary. Notes. Suggested Readings. 10. Analytical Techniques for Financial Crime Investigation. Introduction. Getting Organized. The Process of Proof. The Logic of Argument. The Inferential Nature of Proof. Summary. Notes. Suggested Readings. 11. Inference Network Analysis. Introduction. Linking Inferences. The Investigative Inference Model. Summary. Notes. Suggested Readings. 12. Implementing the Investigative Inference Model. Introduction. The Key List. Plotting the Chart. Some Tips for Plotting Success. Applying the Chart to the Investigative Process. Summary. Notes. Suggested Readings. 13. Documenting the Investigation. Introduction. The Casebook System. Components of the System. Closing the Book on the Casebook System. Notes. 14. Testifying in Financial Crime Cases. Introduction. The Role of the Professional Witness. Communicating Your Knowledge. The Role of the Financial Crime Expert in Litigation. Summary. Notes. Suggested Readings. Appendix A: Key List. Appendix B: Federal Rules Of Evidence. Glossary. Index.
Secret Societies and Social Structure
Since Simmel's seminal essay on secret societies, little systematic work on the topic has been attempted even though the empirical basis for such work has greatly improved. The present paper uses six case studies with unusually good structural detail in analyzing one aspect of secret societies: their organizational structure. In contrast with Simmel, I argue that secret societies under risk must be differentiated from others; that societies under risk have a wide range of structural forms; and that the major sources of structure are found in preexisting social structures rather than in psychological factors. Risk enforces recruitment along lines of trust, thus through preexisting networks of relationships, which set the limits of the secret society's structure. Structure can still vary considerably, depending primarily on the centralization of control of recruitment, in turn dependent on the control of key resources. This paper discusses the structures of secret societies operating under risk, with an emphasis on how and why such structures vary in the extent to which they are hierarchical. To date, the only theory of secret society structure is that of Simmel. His discussion of secrets and secret societies has not generated as much later work as most of his other contributions; see, for example, a recent review of Simmel's impact on North American sociology (Levine et al. a, b). Further, the few scholars discussing secret societies since Simmel have not systematically analyzed the structure of secret societies. This topic need no longer be neglected, given the growing number of good case studies with detailed structural information. I will use six such studies to develop an argument which differs from Simmel's in several fundamental ways. Simmel discusses secret societies in general. I argue that secret societies operating under risk are quite different from others, and my analysis is confined to such cases. Simmel's discussion of the sources of secret society structure emphasized psychological factors, especially a love of hierarchical planning. I argue that, for societies under risk, the crucial motive is a desire to maximize security. Simmel implies that psychological factors are far more important than structural ones, while I argue that preexisting social structure constrains the forms secret societies can take. Finally, Simmel assumes that all secret societies are hierarchical. I argue that their structures vary, in part because