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Abstract
This community service activity aims to strengthen the understanding of the importance of forensic accounting and anti-fraud literacy for generation Z. Forensic accounting is a scheme that can be developed as a preventive, detective and persuasive strategy through the application of investigative audit procedures with a litigation nature aimed at producing various findings and evidence, so that they can be used in the decision-making process in court. Understanding forensic accounting and anti-fraud literacy is very important for the lazy generation because it will form anti-fraud integrity. Strengthening forensic accounting literacy and anti-fraud literacy is very necessary so that the lazy generation can understand the triggering factors, and effective internal control strategies to mitigate the risk of fraud in the financial sector. This community service was carried out on 4th October, 2024 at SMK Negeri 7 Serang City, by providing training and assistance on the introduction of forensic accounting and anti-fraud literacy for generation Z in Serang City. In this training, various knowledge and education have been provided in the form of basic concepts of forensic accounting, fraud theory, forensic audits, investigative audits and stages of anti-fraud literacy for the lazy generation. The success of this community service activity is known to generation Z, who have been able to recognize, understand and implement the basic concepts of forensic accounting and anti-fraud literacy.
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References
- ACFE. (2019). https://acfe-indonesia.or.id/wp-content/uploads/2020/07/Survei Fraud Indonesia 2019.pdfArianto,
- Albrecht, S.W., Albrecht, C.O., Albrecht, C.C., & Zimbelman, M.F. (2012). Fraud Examination(4thEdition). USA : South –Wester
- Arianto, B. (2021). Akuntansi Forensik Sebagai Strategi Pemberantasan Korupsi Suap. Progress: Jurnal Pendidikan, Akuntansi Dan Keuangan, 4(1), 1-16.
- Arianto, B. (2022). Melacak Deteksi Fraud Berbasis Whistleblowing. E-Jurnal Akuntansi, Auditing & Investasi, 2(2), 18-29.
- Arianto, B. (2024). Pengenalan Pendidikan Akuntansi Forensik sebagai Sarana Membangun Literasi Anti Fraud bagi Mahasiswa Non Akuntansi di Indonesia. Media Akuntansi dan Perpajakan Indonesia, 5(2).
- Asmara, F. T., Riduan, A., & Priyadi, M. P. (2020). Kebijakan dan Implementasi Strategi Anti-Fraud pada Bank Umum. InFestasi, 16(2), 135-147.
- Damayanty, P., Davita, E., Sobari, F., Leliyana, L., & Setiawan, I. (2023). Pengenalan Akuntansi Dasar untuk UMKM. ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat, 6(1), 036-050.
- Davita, E., Maharani, F., Kumalasari, D. S., Leliyanna, L., Sobari, F., & Setiawan, I. (2021). Pengenalan Akuntansi Dasar Untuk Usaha Mikro, Kecil dan Menengah. Jurnal Pengabdian Teratai, 2(2), 92-99.
- Dintia, C. (2024). Pengenalan Akuntansi Kewajiban Lancar pada Siswa SMA Providentia. Jurnal Serina Abdimas, 2(1), 200-205.
- Ersyafdi, I. R., Aryani, H. F., & Fauziyyah, N. (2021). Penyuluhan Pengenalan Anti fraud bagi Siswa/i SMA dan SMK sebagai Upaya Pencegahan Tindakan Kecurangan. Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan, 1(1), 29-35.
- Fikriyah, U., Salsabila, C., Karimah, N., Gunawan, A., & Adinugraha, H. H. (2022). Sosialisasi Pengenalan Akuntansi Dasar Kepada Siswa-Siswi SMAN 1 Wiradesa. Jupadai: Jurnal Pengabdian Kepada Masyarakat, 1(2), 231-235.
- Prabowo, H. Y. (2021). Undergraduate Forensic Accounting Education in Indonesia: Initiating a Re-Invention. Australasian Accounting, Business and Finance Journal, 15(2), 3-25. http://dx.doi.org/10.14453/aabfj.v15i2.2
- Prasetiyo, Y. P., Paramitha, D., Riyani, E. I., & Mubarok, F. (2023). Integrasi Penerapan Akuntansi Forensik dan Audit Investigatif dalam Mendeteksi Fraud: Studi Literatur. Jurnal Buana Akuntansi, 8(1), 16-29
- Supriatna, N., & Apandi, R. N. N. (2017). Pengembangan Silabus Akuntansi Forensik Bagi Mahasiswa Program Studi Akuntansi. Jurnal Riset Akuntansi dan Keuangan, 5(2), 1495-1500.
- Susanti, K. H., Yunita, R., & Fauzi, L. R. (2024). Pengenalan Akuntansi Sejak Dini. Attamkiim: Jurnal Pengabdian Masyarakat, 1(1), 65-70.
- Tuanakotta, T.M. (2016). Akuntansi Forensik dan Audit Investigatif (Edisi ke-2). Jakarta: Salemba Empat
References
ACFE. (2019). https://acfe-indonesia.or.id/wp-content/uploads/2020/07/Survei Fraud Indonesia 2019.pdfArianto,
Albrecht, S.W., Albrecht, C.O., Albrecht, C.C., & Zimbelman, M.F. (2012). Fraud Examination(4thEdition). USA : South –Wester
Arianto, B. (2021). Akuntansi Forensik Sebagai Strategi Pemberantasan Korupsi Suap. Progress: Jurnal Pendidikan, Akuntansi Dan Keuangan, 4(1), 1-16.
Arianto, B. (2022). Melacak Deteksi Fraud Berbasis Whistleblowing. E-Jurnal Akuntansi, Auditing & Investasi, 2(2), 18-29.
Arianto, B. (2024). Pengenalan Pendidikan Akuntansi Forensik sebagai Sarana Membangun Literasi Anti Fraud bagi Mahasiswa Non Akuntansi di Indonesia. Media Akuntansi dan Perpajakan Indonesia, 5(2).
Asmara, F. T., Riduan, A., & Priyadi, M. P. (2020). Kebijakan dan Implementasi Strategi Anti-Fraud pada Bank Umum. InFestasi, 16(2), 135-147.
Damayanty, P., Davita, E., Sobari, F., Leliyana, L., & Setiawan, I. (2023). Pengenalan Akuntansi Dasar untuk UMKM. ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat, 6(1), 036-050.
Davita, E., Maharani, F., Kumalasari, D. S., Leliyanna, L., Sobari, F., & Setiawan, I. (2021). Pengenalan Akuntansi Dasar Untuk Usaha Mikro, Kecil dan Menengah. Jurnal Pengabdian Teratai, 2(2), 92-99.
Dintia, C. (2024). Pengenalan Akuntansi Kewajiban Lancar pada Siswa SMA Providentia. Jurnal Serina Abdimas, 2(1), 200-205.
Ersyafdi, I. R., Aryani, H. F., & Fauziyyah, N. (2021). Penyuluhan Pengenalan Anti fraud bagi Siswa/i SMA dan SMK sebagai Upaya Pencegahan Tindakan Kecurangan. Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan, 1(1), 29-35.
Fikriyah, U., Salsabila, C., Karimah, N., Gunawan, A., & Adinugraha, H. H. (2022). Sosialisasi Pengenalan Akuntansi Dasar Kepada Siswa-Siswi SMAN 1 Wiradesa. Jupadai: Jurnal Pengabdian Kepada Masyarakat, 1(2), 231-235.
Prabowo, H. Y. (2021). Undergraduate Forensic Accounting Education in Indonesia: Initiating a Re-Invention. Australasian Accounting, Business and Finance Journal, 15(2), 3-25. http://dx.doi.org/10.14453/aabfj.v15i2.2
Prasetiyo, Y. P., Paramitha, D., Riyani, E. I., & Mubarok, F. (2023). Integrasi Penerapan Akuntansi Forensik dan Audit Investigatif dalam Mendeteksi Fraud: Studi Literatur. Jurnal Buana Akuntansi, 8(1), 16-29
Supriatna, N., & Apandi, R. N. N. (2017). Pengembangan Silabus Akuntansi Forensik Bagi Mahasiswa Program Studi Akuntansi. Jurnal Riset Akuntansi dan Keuangan, 5(2), 1495-1500.
Susanti, K. H., Yunita, R., & Fauzi, L. R. (2024). Pengenalan Akuntansi Sejak Dini. Attamkiim: Jurnal Pengabdian Masyarakat, 1(1), 65-70.
Tuanakotta, T.M. (2016). Akuntansi Forensik dan Audit Investigatif (Edisi ke-2). Jakarta: Salemba Empat