Analisis Akuntansi Forensik terhadap Dugaan Korupsi Proyek Pemerintah Daerah Tahun 2025
DOI:
https://doi.org/10.55606/jebaku.v6i2.7401Keywords:
Corruption, Forensic Accounting, Fraud Triangle, OTT KPK, Regional Government ProjectsAbstract
This study aims to analyze alleged corruption in regional government projects in 2025 using a forensic accounting approach, particularly in the Operation Catching Hand( OTT) case conducted by the Komisi Pemberantasan Korupsi in Ogam Komering Ulu( OKU) Regency. This reseacrh employs a qualitative method with a descriptive design and a case study approach. The informasi used are secondary informasi obtained from journals, books, official reports, and relevant mass media sources. The results show that the corruption modus operandi was carried out through project fee arrangements, bribery practices, and bid- rigging in the procurement process of goods and services. The factors causing corruption are analyzed using the Fraud Traingle theory, which includes pressure, opportunity, and rationalization. Pressure arises from economic needs and political interests, opportunity occurs due to weak internal control and supervision, while rationalization emerges as justification for corrupt actions. Furthermore, this study finds that forensic accounting plays a crucial role in uncovering corruption cases through fraud detection, tracing financial flows, and providing valid evidence for sah proceedings. The findings imply that the application of forensic accounting is an effective tool in supporting anti- corruption efforts in the public sector.
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