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Akuntansi Forensik dalam Menelusuri Dana Hasil Kejahatan
Technological developments have an impact on the increasingly sophisticated crimes committed by criminals. This is supported by the continued increase in the number of Analysis Results (AR), produced by the Indonesian Financial Intelligence Unit (FIU) in order to prevent and eradicate money laundering crimes. However, currently the follow-up of the AR is still not optimal. The optimal follow-up carried out by law enforcement officers can be seen from the number of cases that have permanent legal force which are followed up based on AR. This study will look at the level of follow-up on the results of the proactive analysis for the 2015-2019 period which has permanent legal force and also see how the application of forensic accounting techniques as a tool in preventing and eradicating money laundering crimes. The research method used in this research is a case study with a qualitative descriptive approach. Based on the research results, the tracing schedule, link analysis, and timeline analysis have been used by FIU. Unfortunately, forensic accounting has not yet become a standard analytical procedure. Thus, in order to increase the level of follow-up of ARby law enforcement, FIUs need to use forensic accounting techniques to enrich AR.
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| T 059/21 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Jakarta: Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia 2021 |
|---|---|
| Edisi | - |
| Subjek | Money laundering Forensic accounting Financial crime Proceeds of crime Financial intelligence unit |
| ISBN/ISSN | - |
| Klasifikasi | NONE |
| Deskripsi Fisik | xi, 60 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |