FEBRIYANTI, FIRASARI (2021) AKUNTANSI FORENSIK DAN AUDIT INVESTIGATIF PADA KASUS KORUPSI MASSAL ANGGOTA DPRD KOTA MALANG TAHUN 2015. Masters thesis, UNIVERSITAS MA CHUNG.
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Abstract
In this final project report will discuss the Mass Corruption Case of Members of Malang City DPRD in 2015. This research focuses on discussing cases that use Forensic Accounting and Investigative Audit. The purpose of this study is, first of all, to discuss the timeline of the occurrence of this case. Furthermore, it will also
discuss indications of red flags to find out fraud committed by members of the board. Then, profiling will be carried out to find out the profile of the perpetrator. After profiling, this research will also discuss the modus operandi, this mode is used to find out how the perpetrators or members of the board move when committing fraud. Next is to calculate state financial losses, there are eight methods. This
research will only use one method which is considered effective in calculating the losses borne by the state due to the occurrence of this corruption case. After the
state financial losses are calculated, the next thing to do is follow the money. The purpose of compiling follow the money is to make it easier for readers to know the
course of the corruption money. If the follow the money can be arranged properly, then the sunburst in this study can also be arranged well. Keywords: Mass Corruption Case of Malang City DPRD Members; Red flags; Profiling; Operandi Mode; State Financial Losses; Follow the Money; Sunburst.
| Item Type: | Thesis (Masters) |
|---|---|
| Additional Information: | TUGAS AKHIR |
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | Surya |
| Date Deposited: | 25 Oct 2024 02:25 |
| Last Modified: | 25 Oct 2024 02:25 |
| URI: | http://repository.machung.ac.id/id/eprint/291 |
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