Kuliah Akuntansi Forensik : Kuliah Perdana

Summary

In this introductory lecture on forensic accounting, the professor outlines the course structure, which blends accounting with legal studies. The aim is to equip students with skills to identify, analyze, and explain accounting-related issues in legal contexts, including fraud detection and legal proceedings. Key topics covered include fraud detection methods, the role of forensic accountants as expert witnesses, and the legal processes involved in criminal investigations. The course also delves into the institutional framework for anti-corruption in Indonesia, providing students with practical insights and case studies. Assessments will include case presentations and tasks like calculating state losses and simulating court testimonies.

Takeaways

• 😀 The course will focus on forensic accounting, with interdisciplinary content combining accounting and law.
• 😀 Forensic accounting students are expected to have a solid foundation in basic accounting, finance, and audit before taking the course.
• 😀 The main objective of forensic accounting is to help students understand, analyze, and explain the application of accounting in legal contexts, both in and out of court.
• 😀 Forensic accounting is a multidisciplinary field that combines principles from both accounting and law, preparing students for real-world applications.
• 😀 The course content will include understanding fraud, investigating criminal activities, and the role of forensic accountants as expert witnesses in court.
• 😀 The course will consist of 16 sessions, with topics such as fraud schemes, fraud risk behaviors, and methods for detecting and preventing fraud.
• 😀 Mid-term and final exams will cover topics such as fraud detection, response, and the role of forensic accountants in legal cases.
• 😀 Students will also explore the legal framework for anti-corruption in Indonesia, including the roles of institutions like the KPK, police, and prosecutors.
• 😀 Students will learn how to collect evidence in investigative audits and how to calculate state losses in fraud cases.
• 😀 As part of the course, students will be required to present their analysis of state loss calculations and simulate the role of an expert witness in court.
• 😀 Attendance, active participation in class activities, and assignments will make up 50% of the final grade, with mid-term and final exams contributing the remaining 50%.
• 😀 Recommended references include textbooks by Tommy Arsenal and other relevant forensic accounting literature, with additional materials available online.

Q & A

What is the main goal of the forensic accounting course?

The main goal of the forensic accounting course is to enable students to understand, analyze, and explain the application of accounting knowledge broadly, including in legal matters, both inside and outside of court.

Why is forensic accounting considered a multidisciplinary course?

Forensic accounting is considered a multidisciplinary course because it combines accounting principles with legal studies, teaching students not only how to conduct audits but also how to gather legal evidence and testify as expert witnesses in court.

What are the basic prerequisites for taking the forensic accounting course?

The prerequisites for taking this course include a solid understanding of basic subjects such as accounting, finance, and auditing.

What topics are covered in the first few weeks of the forensic accounting course?

In the first few weeks, the course covers the differences between general audits and fraud audits, the principles of criminology and psychology related to fraud, and the theoretical frameworks behind fraudulent behavior.

How is fraud detection taught in this course?

Fraud detection is taught by discussing various methods to identify fraud risks, including studying fraud schemes, understanding common fraud behaviors, and examining the legal implications of these actions.

What is the role of behavioral analysis in forensic accounting?

Behavioral analysis plays a crucial role in forensic accounting by helping students understand why individuals commit fraud, including psychological and social factors that may influence fraudulent actions.

What will students learn about legal frameworks in forensic accounting?

Students will learn about the legal frameworks and institutional structures that play a role in anti-corruption efforts in Indonesia, including the roles of agencies like the KPK (Corruption Eradication Commission) and the police, and how forensic accountants can interact with these entities.

How does the course address the concept of being an expert witness?

The course includes training on how to serve as an expert witness in court, teaching students how to present forensic accounting findings clearly and professionally in a legal setting.

What are the key assignments and evaluations in the forensic accounting course?

Key assignments include calculating national losses in cases of fraud, simulating how to act as an expert witness in court, and presenting case analyses. Evaluations are based on attendance, assignments, class participation, and mid-term and final exams.

What resources and references are recommended for the forensic accounting course?

The recommended resources include textbooks such as 'Fraud Detection and Forensic Accounting' by Tommy Arsenal and 'Forensic Accounting' written by the lecturer, which covers foundational knowledge and practical applications in forensic accounting.