Penerapan Teknik Audit Investigatif dalam Akuntansi Forensik untuk Mengungkap Fraud pada PT Dana Syariah Indonesia (DSI)
DOI:
https://doi.org/10.30640/jumma45.v5i1.6298Keywords:
Financial Transparency, Forensic Accounting, Fraud Detection, Investigative Audit, Investor Fund ManagementAbstract
This study examines the use of investigative audit techniques in forensic accounting to detect Fraud at PT Dana Syariah Indonesia (DSI), as indicated by delays in investor fund disbursement, inconsistencies in financial statements, and limited transparency in fund management. Using a descriptive qualitative approach through a literature review of relevant academic sources, the study finds that techniques such as follow the money, document and financial statement analysis, investigative interviews, and transaction pattern analysis are effective in uncovering complex and hidden Fraud. Moreover, forensic accounting strengthens these findings through in-depth financial analysis and the presentation of legally accountable evidence, demonstrating that the integration of both approaches is effective in revealing Fraud and enhancing transparency and accountability in financial management. The study also highlights the importance of strengthening internal control systems, improving corporate governance, and increasing supervision in financial institutions to minimize the risk of Fraudulent practices. In addition, the application of investigative audit techniques can support law enforcement processes by providing accurate and reliable evidence. Therefore, the implementation of forensic accounting and investigative audits is considered essential in maintaining public trust and ensuring the integrity of financial management within investment companies.
References
Anggraini, D., Prasetyo, B., & Rahmawati, I. (2019). Penerapan audit investigatif dalam mengungkap kecurangan keuangan. Jurnal Akuntansi dan Audit, 14(2), 123–135.
Anggraini, D., Triharyati, E., & Novita, H. A. (2019). Akuntansi forensik dan audit investigatif dalam pengungkapan fraud. COSTING: Journal of Economic, Business and Accounting. https://doi.org/10.31539/costing.v2i2.708
Bologna, G. J., Lindquist, R. J., & Wells, J. T. (1993). The accountant’s handbook of fraud and commercial crime. John Wiley & Sons.
Christian, N., Ginting, N. D. T., & Yaputri, J. A. (2022). Pendeteksian fraudulent financial reporting dengan earnings manipulation financial shenanigans: Studi kasus PT Envy Technologies Indonesia Tbk. Jurnal Ilmiah Akuntansi dan Bisnis, 122–135. https://doi.org/10.38043/jiab.v7i1.3543
Dianto, A. (2023). Pengaruh akuntansi forensik, audit investigatif, professional judgment, dan whistleblower terhadap pengungkapan fraud. Jurnal Akuntansi Neraca. https://doi.org/10.59837/jan.v1i2.7
Esnawati, M., & Primasari, D. (2022). Akuntansi forensik dan audit investigasi dalam mengidentifikasi fraud (studi literatur). Jurnal Students’ Conference on Accounting & Business (SCoAB).
Fauzi, M. R., Anwar, C., & Ulupui, I. G. K. A. (2020). Pengaruh independensi, pengalaman audit, dan penerapan teknik audit berbantu komputer (TABK) terhadap efektivitas pelaksanaan audit investigatif dalam mendeteksi kecurangan. Jurnal Akuntansi, Perpajakan dan Auditing, 1–15. https://doi.org/10.21009/japa.0101.01
H. (2011). Pengertian audit investigasi. http://masherla.wordpress.com/2011/11/22/pengrtian-audit-investigasi/
K. (2009). Akuntansi forensik dan audit investigatif. BPFE Yogyakarta.
Kristanti, O., & Kuntadi, C. (2022). Literature review: Pengaruh audit forensik, audit investigatif, dan kompetensi auditor terhadap pengungkapan fraud. Jurnal Riset Ilmiah. https://doi.org/10.55681/sentri.v1i3.295
Kuntadi, C., Isnaini, R. S. F., & Pramukty, R. (2022). Pengaruh akuntansi forensik, audit investigatif, independensi, dan skeptisme profesional terhadap pengungkapan fraud. SENTRI: Jurnal Riset Ilmiah, 250–259. https://doi.org/10.55681/sentri.v2i1.465
Mulyadi, R., & Nanawi, M. (2020). Pengaruh audit forensik, audit investigasi, profesionalisme terhadap pencegahan kecurangan. Jurnal Riset Akuntansi Terpadu, 272–294. https://doi.org/10.35448/jrat.v13i2.9048
Prasetiyo, Y., Paramitha, D., Riyani, E. I., & Mubarok, F. (2023). Integrasi penerapan akuntansi forensik dan audit investigatif dalam mendeteksi fraud: Studi literatur. Jurnal Buana Akuntansi. https://doi.org/10.36805/akuntansi.v8i1.3062
Putri, W., & Wahyundaru, S. D. (2020). Penerapan pengendalian intern, audit investigatif, pengalaman, profesionalisme, dan akuntansi forensik yang berpengaruh terhadap pengungkapan fraud. Dalam Prosiding Seminar Nasional (hlm. 1251–1264). Universitas Islam Sultan Agung.
S., & Jannah, R. (2023). Menelaah dampak penerapan akuntansi forensik dalam mendeteksi fraud pengadaan barang/jasa pada sektor publik.
S., Rahmadi, H., & Darminto, D. P. (2025). Sinergi akuntansi forensik, audit investigatif, dan budaya organisasi terhadap pencegahan dan pengungkapan fraud: Sebuah systematic literature review. Jurnal Ekuilnomi.
Sari, Y., Rahmayanti, S., & P. (2022). Dampak penerapan akuntansi forensik dan audit investigatif terhadap pendeteksian fraud. Jurnal Akuntansi dan Pajak.
Sayyid, A. (2014). Pemeriksaan fraud dalam akuntansi forensik dan audit investigatif. Al-Banjari: Jurnal Ilmiah Ilmu-Ilmu Keislaman. https://doi.org/10.18592/al-banjari.v13i2.395
Syafurddin, M., & Amrulloh, A. (2024). Penerapan audit forensik untuk mengidentifikasi penipuan keuangan. Moneter: Jurnal Ekonomi dan Keuangan, 1.
Tuanakotta, T. M. (2012). Akuntansi forensik dan audit investigasi (2nd ed.). Salemba Empat.
Zahra, B. N., & Haryati, T. (2024). Analisis akuntansi forensik dan audit investigatif terhadap pengungkapan fraud oleh auditor: Studi literatur periode 2019–2023. AKUNTOTEKNOLOGI: Jurnal Ilmiah Akuntansi dan Teknologi. https://doi.org/10.31253/aktek.v16i1.3174
Ziah, S. U., & Kuntadi, C. (2023). Pengaruh akuntansi forensik kemampuan dan pengendalian internal audit investigasi terhadap pengungkapan fraud (studi pada Kantor BPKP Makassar). Jurnal Economina. https://doi.org/10.55681/economina.v2i2.341.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Siti Nur Azizah, Nensi Rahma Nor Hakiki, Trenda Indri Ardianti, Nanda Lutfiah Cahya May Salva, Tries Ellia Sandari
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
