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.
Assessing the Competitiveness of the Philippine Auto Parts Industry
The development of the Philippine automotive parts and components sector is critical to the automotive assembly industry. The availability of competitive parts and components that are locally manufactured can significantly contribute to boost the competitiveness of the assembly sector. Given the current state of small and medium manufacturers, making them internationally competitive and linking them with regional production networks are major challenges. Less competitive firms will have to contend with reduced market shares and eventually bankruptcy. The few remaining competitive ones need to define their strategies and the market position that they want to pursue. The government has an important role to play in the firms adjustment process. While increasing economic integration represent market opportunities; penetrating the export market is not easy and does not come automatically. As the firms search for internal ways and exert effort to improve their competitiveness, this must be complemented with active government support.