ANALISIS AKUNTANSI FORENSIK, SISTEM PENGENDALIAN INTERNAL, DAN KUALITAS INFORMASI AKUNTANSI TERHADAP DETEKSI MONEY LAUNDERING PADA SEKTOR PERBANKAN DI INDONESIA

M Ramadhan Ibrahim; Xaperius Alberto; Rafif Putra Wiryamanta; Achmad Alfin Nahdi Fadhulloh; TriesEllia Sandari

doi:10.51903/dinamika.v6i2.1289

Authors

M Ramadhan Ibrahim Universitas agustus 1945 surabaya
Xaperius Alberto Universitas agustus 1945 surabaya
Rafif Putra Wiryamanta Universitas agustus 1945 surabaya
Achmad Alfin Nahdi Fadhulloh Universitas agustus 1945 surabaya
TriesEllia Sandari Universitas agustus 1945 surabaya

DOI:

https://doi.org/10.51903/dinamika.v6i2.1289

Keywords:

Forensic Accounting, Internal Control, Accounting Information, Money Laundering

Abstract

This study aims to analyze the role of forensic accounting, internal control systems, and the quality of accounting information in detecting money laundering practices in the banking sector in Indonesia. This research employs a qualitative approach using a literature review method by examining relevant academic sources. The results indicate that forensic accounting plays a crucial role in identifying and uncovering suspicious transaction patterns through in-depth fund flow analysis. Effective internal control systems help minimize fraud risks and enhance early detection of illegal transactions. In addition, high-quality accounting information improves the accuracy and reliability of analysis. The integration of these three aspects is essential in establishing a comprehensive and effective monitoring system for detecting and preventing money laundering.

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