{"id":13566,"date":"2020-07-03T16:46:09","date_gmt":"2020-07-03T16:46:09","guid":{"rendered":"http:\/\/feb.uns.ac.id\/feb\/?p=13566"},"modified":"2020-07-09T02:53:51","modified_gmt":"2020-07-09T02:53:51","slug":"webinar-prodi-akuntansi-bahas-peran-auditor-dan-akademisi-dalam-pemberantasan-korupsi","status":"publish","type":"post","link":"https:\/\/feb.uns.ac.id\/feb\/webinar-prodi-akuntansi-bahas-peran-auditor-dan-akademisi-dalam-pemberantasan-korupsi\/","title":{"rendered":"Webinar Prodi Akuntansi Bahas Peran Auditor dan Akademisi dalam Pemberantasan Korupsi"},"content":{"rendered":"<p style=\"text-align: justify\">Istilah fraud lebih dari sekedar kecurangan, fraud terdiri dari korupsi, penyalahgunaan aset, dan manipulasi laporan keuangan. Fraud dalam laporan keuangan biasanya dilakukan dengan menurunkan nilai, me-markup nilai, memanipulasi revenue dan banyak lagi.<\/p>\n<p style=\"text-align: justify\">Peran utama auditor sangat strategis sebagai penjaga utama terjadinya fraud, karena akan memantau operasional hingga memantau kepatuhan, dan tingkah laku sebuah perusahaan atau instansi yang diaudit. Audit internal paling berperan dalam pencegahan penyalahgunaan aset dan korupsi sedangkan audit eksternal berperan dalam pencegahan manipulasi laporan keuangan. Audit internal dan eksternal, keduanya memiliki peran dalam mendeteksi fraud.<\/p>\n<p style=\"text-align: justify\">Hal itu disampaikan Budi Santoso, SE, Ak, MFA, PGCS, CA, CPA, CFE, Senior Director, Business Intelligence &amp; Investigations Kroll, Dhuff &amp; Phelps mengawali presentasinya di kegiatan Webinar Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret (FEB UNS) bertema Kerja Bersama dalam Akuntabilitas Publik untuk Mengawal Pemberantasan Korupsi (Peran Profesi Akuntan), Senin, 29\/6\/ 2020.<\/p>\n<p style=\"text-align: justify\">Selanjutnya dikatakan, sesuai dengan regulasi terkini di dunia dari Statement on Auditing Standars (SAS) 99, auditor eksternal akuntan publik ketika melakukan audit laporan keuangan perusahaan harus berusaha mendeteksi adanya fraud terkait laporan keuangan. Jangan sampai ada kejadian, laporan keuangan dimanipulasi tapi akuntan tidak dapat mendeteksi, tidak mengetahui adanya manipulasi laporan keuangan sehingga investor dan pemegang saham tertipu, perusahaan collapse hingga merugikan banyak orang.<\/p>\n<p style=\"text-align: justify\">\u201cTren dunia dari perhitungan kerugian fraud mencapai 5% dari pendapatan perusahaan. Jenis fraud yang paling sering dilakukan adalah penyalahgunaan aset. Kerugiannya paling sering dilakukan kedua adalah korupsi. Sedangkan untuk manipulasi laporan keuangan paling jarang terjadi, hanya 10% kejadiannya, akan tetapi kerugiannya yang paling besar mencapai 954 ribu US$\u201d jelasnya.<\/p>\n<p style=\"text-align: justify\">Budi menilai banyak kelalaian auditor dalam memeriksa laporan keuangan, diantaranya auditor kurang skeptis, kurang curiga, dan audit prosesnya kurang efektif.<\/p>\n<div id=\"attachment_13625\" style=\"width: 353px\" class=\"wp-caption alignleft\"><img fetchpriority=\"high\" decoding=\"async\" aria-describedby=\"caption-attachment-13625\" class=\"wp-image-13625\" src=\"http:\/\/feb.uns.ac.id\/feb\/wp-content\/uploads\/2020\/07\/IMG-20200629-WA0005-300x169.jpg\" alt=\"\" width=\"343\" height=\"193\" srcset=\"https:\/\/feb.uns.ac.id\/feb\/wp-content\/uploads\/2020\/07\/IMG-20200629-WA0005-300x169.jpg 300w, https:\/\/feb.uns.ac.id\/feb\/wp-content\/uploads\/2020\/07\/IMG-20200629-WA0005-768x431.jpg 768w, https:\/\/feb.uns.ac.id\/feb\/wp-content\/uploads\/2020\/07\/IMG-20200629-WA0005.jpg 1280w\" sizes=\"(max-width: 343px) 100vw, 343px\" \/><p id=\"caption-attachment-13625\" class=\"wp-caption-text\"><em>Budi Santoso, SH, LL, M,<\/em><\/p><\/div>\n<p style=\"text-align: justify\">Sementara itu, narasumber lain, Budi Santoso, SH, LL, M, Fungsional Komisi Pemberantasan Korupsi (KPK) mengatakan dalam hal implementasi pemberatasan korupsi, KPK melakukan intervensi ke perguruan tinggi dengan Tri Darma Perguruan Tinggi (Pendidikan, Penelitian, Pengabdian Masyarakat). KPK mendorong agar akademisi turut berperan dalam upaya pemberantasan korupsi. Setiap perguruan tinggi diharapkan mempunyai kurikulum anti korupsi atau dilakukan sisipan di mata kuliah wajib. Kampus sebagai pusat riset, data dan berbagai kajian anti korupsi serta menjadi rumah bagi para ahli untuk berkontribusi sesuai dengan keilmuannya dalam penyelesaian perkara tindak pidana.<\/p>\n<p style=\"text-align: justify\">KPK juga mendorong agar setiap kampus mengembangkan model Kampus Bersih yaitu dengan penerapan keterbukaan informasi publik misalnya transparansi anggaran dan belanja kampus dan complaint handling system yang kredibel whistle blower system, system penanganan konflik kepentingan di bidang akademik maupun non akademik serta system pengelolaan gratifikasi.<\/p>\n<p style=\"text-align: justify\">Dua pembicara lain, Agung Nur Probohudono, SE, M.Si, Ph.D., Ak, CA, CfrA. Kepala Program Studi Akuntansi FEB UNS dan Khresna Bayu Sangka, SE, MM, Ph.D, Kepala Pusat Studi Transparansi dan Antikorupsi UNS lebih menyoroti tentang langkah nyata UNS turut berperan aktif dalam pemberantasan korupsi.<\/p>\n<p style=\"text-align: justify\">Beberapa hal yang telah dilakukan UNS yakni dalam hal tata kelola lembaga pendidikan yang transparan dan akuntabel, mengevaluasi sistem pendidikan tinggi dengan menyisipkan anti korupsi pada kurikulum. Matakuliah dalam kurikulum Prodi Akuntansi mendukung upaya pencegahan korupsi yakni pengauditan, akuntansi forensik dan audit investigasi, pengauditan internal, pengauditan berbasis komputer, analisis informasi keuangan, dan akuntansi sektor publik.<\/p>\n<p style=\"text-align: justify\">Selain itu, UNS juga telah melakukan internalisasi pendidikan karakter dan integritas antikorupsi dan sinergitas semua civitas akademika untuk berkomitmen bersikap jujur, berintegritas dan menjalankan fungsinya secara aktif. Dukungan lain dengan reformasi birokrasi, satuan pengawas internal, pustapako, sekolah anti korupsi dan kampanye anti korupsi. (Humas)<\/p>\n<p style=\"text-align: justify\">Editor: Drs. BRM. Bambang Irawan, M.Si.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Istilah fraud lebih dari sekedar kecurangan, fraud terdiri dari korupsi, penyalahgunaan aset, dan manipulasi laporan keuangan. Fraud dalam laporan keuangan biasanya dilakukan dengan menurunkan nilai, me-markup nilai, memanipulasi revenue dan [&hellip;]<\/p>\n","protected":false},"author":129,"featured_media":13622,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[105,94],"tags":[],"class_list":["post-13566","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fakultas","category-s1_akt"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.5 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Webinar Prodi Akuntansi Bahas Peran Auditor dan Akademisi dalam Pemberantasan Korupsi - Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/feb.uns.ac.id\/feb\/webinar-prodi-akuntansi-bahas-peran-auditor-dan-akademisi-dalam-pemberantasan-korupsi\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Webinar Prodi Akuntansi Bahas Peran Auditor dan Akademisi dalam Pemberantasan Korupsi\" \/>\n<meta property=\"og:description\" content=\"Istilah fraud lebih dari sekedar kecurangan, fraud terdiri dari korupsi, penyalahgunaan aset, dan manipulasi laporan keuangan. 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