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
Akuntansi Forensik dan Audit Investigatif
Akuntansi forensik dan audit investigatif dalam bentuk yang paling sederhana merupakan perpaduan antara disiplin akuntansi, audit, dan hukum. Aspek hukumnya meliputi berbagai bidang seperti hukum pidana umum maupun khusus, hukum perdata, hukum acara, arbitrase, dan penyelesaian sengketa. Bahkan ada undang-undang di luar negeri yang dapat menyeret pejabat negara Indonesia. Seluruh lingkup akuntansi forensik dan audit investigatif dibahas dalam buku ini. Kasus-kasus yang disebutkan di atas menjadi ilustrasi buku ini.
Unfair competition law : the protection of intellectural and industrial creativity
Introduction 1. Unfair Competition, Its Legal Basis 2. Making the General Clause Specific 3. The Economics of Preemption and the Abuse of a Dominant Position 4. Shaping a New Action Malign Competition 5. Cognisance in Malign Competition 6. Cognisance in Intellectual Property Law 7. Malign Competition: Action and Remedy Conclusion