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.
Effect of superficial gas velocity on the particle temperature distribution in a fluidized bed with heat production
The heat transfer behavior of particles and gas in an olefin polymerization fluidized bed was numerically analyzed using an in-house developed 3-D computational fluid dynamics discrete element model (CFD-DEM). First the implementation of the model was verified by comparing simulation results with analytical results. A constant volumetric heat production rate was implemented in the particle energy equation to mimic the heat production due to the polymerization reaction. It was found that the probability density function (PDF) of the particle temperature becomes more homogeneous with increasing superficial gas velocity. Furthermore, instantaneous snapshots of the thermal driving force (the difference between the single particle temperature and bed-average gas temperature, Tp− ) for different heat production rates provide detailed insight in the particle temperature distribution inside the fluidized bed. The time- and bed-averaged particle convective heat transfer coefficient, which was calculated by Gunn׳s correlation, was found to be independent of the superficial gas velocity. This is explained by the fact that the relative velocity of gas and particles in the emulsion phase, where most of the particles and gas interact, is hardly influenced when increasing the gas superficial velocity. From the spatial distribution of Nusselt number, it becomes apparent that the high heat transfer regions are found in the wake of rising bubbles, whereas low heat transfer rates are found in the clouds of the bubbles.