Explanation of Forensic Accounting and Its Application (Case Some Industry Sector)

ABSTRACT

The increasing corruption that is happening at this time makes the country suffer losses. In this study discusses the understanding of Forensic Accounting and its application in the wider community. Forensic Accounting is a tool used to eradicate fraud or fraud that is happening at this time . This study uses a qualitative method with a literature and literature study approach. The results of the study explain that Forensic Accounting is able to overcome problems of corruption, abuse State assets and other fraud that can harm the state. One of the causes of fraud is the pressure of life and opportunity. Cases involving alleged corruption at PT Asuransi Jiwasraya (Persero) Based on the preliminary estimates of the Attorney General's Office, state losses due to the Jiwasraya case were around IDR 13.7 trillion. misappropriation of funds handling Covid 19, the loss is IDR. 1,569,264,435 and many more problems that occur that can be revealed using the Forensic Accounting . The application of Forensic Accounting in the wider community can help eradicate fraud that occurs at this time, even though fraud may still occur at a time. Copyright © 2022 Wolters Kluwer Medknow Publications. All rights reserved.