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
ANALISIS PENERAPAN AKUNTANSI FORENSIK DAN AUDIT INVESTIGATIF TERHADAP PENCEGAHAN DAN PENGUNGKAPAN FRAUD DALAM PENGELOLAAN KEUANGAN DAERAH PADA PERWAKILAN BPKP PROVINSI SULAWESI UTARA
The purpose of this study is to explore and analyze: (1) the implementation of forensic accounting is applicable and effective functioning of the fraud prevention (preventive); (2) the implementation of forensic accounting is applicable and effective functioning of the fraud detection (detective); and (3) the implementation of investigative audit applicable and effective functioning of the fraud investigation (repressive) in the local ​​financial management. The analytical method used is descriptive qualitative methods that examines the participants perspective and some informations from the key informan through in-depth interviews and additional questions instrument by using purposive sampling, then make data triangulation obtained sources and collection techniques for analysis interactively by reducing, displaying in the form of a narrative texts, tables, matrix, charts, and then drawn a conclusion. The results of research and analysis states that forensic accounting is applicable and effective function to be applied to the fraud prevention (preventive) in the local financial management through the FCP, SPIP and SIMDA; forensic accounting is also applicable and effective function to be applied to the fraud detection (detective) in the local financial management through Operational Audit, Audit of Government goods and services Procurement (Probity Audit), EDP Audit: Computer Forensic, and Whistleblowers System; and the Audit Investigative very applicable and effective function to be applied to the fraud investigation (repressive) in the local financial management through investigative audits, in order to calculate losses of the state financial audits, and the provision of expert witness. Keywords : Fraud, Forensic Accounting, Investigative Audit, Local Financial Management.
Numerical analysis of surface crack propagation in flexible pavements using XFEM and cohesive zone model
Surface initiated (top-down) cracking in the longitudinal direction of pavements has become a predominant mode of failure in thick asphalt pavements. Most previous researchers studied crack propagation using the traditional Linear Elastic Fracture Mechanics (LEFM) method by calculating the stress intensity factor around the crack tip. In this paper, Extended Finite Element Method (XFEM) was used to study the key factors causing surface initiated crack propagation under surface tension and/or shear. A two-dimensional (2-D) finite element (FE) model for a two-lane flexible pavement was built to predict pavement responses and crack propagation potential under various scenarios. It was found that surface tension is the major driving force for crack propagation when the crack is at some distance away from tire loading. The results show that the distance from the location of crack to tire loading, the depth and direction of the crack, and the modulus ratio between the hot-mix asphalt (HMA) layer and the base layer have significant influences on crack propagation under surface tension. On the other hand, this study shows that shear stress can induce surface initiated crack propagation near the loading area as the shear resistance of material becomes low at the high temperature.