Bagi kamu mahasiswa akuntansi yang sedang belajar mata kuliah akuntansi forensik, mungkin akan asing dengan istilah-istilah teknis yang disajikan dalam buku teks akuntansi forensik. Untuk memperkaya khasanah perbendaharaan kata, berikut saya sajikan beberapa istilah dalam bentuk singkatan yang sering digunakan dalam belajar akuntansi forensik.
ACFE, Association of Certified Fraud Examiners
ADB, Asian Development Bank
ADDP, Agreed-upon Due Diligence Process
APBD, Anggaran Pendapatan dan Belanja Daerah
APBN, Anggaran Pendapatan dan Belanja Negara
APIP, Aparat Pengawasan Internal Pemerintah
APU, Akta Pengakuan Utang
ASOSAI, Asian Organization of Supreme Audit Institutions
Austrac, Australian Transaction Report and Analysis Centre
BANI, Badan Arbitrase Nasional Indonesia
BAP, Berita Acara Pemeriksaan
Bawasda, Badan Pengawas Daerah
BBO, Bank Beku Operasi
BCCI, Bank of Credit and Commerce International
BI, Bank Indonesia
BLBI, Bantuan Likuiditas Bank Indonesia
BLU, Badan Layanan Umum
BPD, Bank Pembangunan Daerah
BPI, Bribe Payers Index
BPK, Badan Pemeriksa Keuangan
BPKP, Badan Pengawas Keuangan dan Pembangunan
BSA, Behaviour Symptom Analysis
BUMD, Badan Usaha Milik Daerah
BUMN, Badan Usaha Milik Negara
CAR, Capital Adequacy Ratio
CART, Computer Analysis and Response Team
CART, Classification anf Regerssiion Trees
CFE, Certified Fraud Examiner
CFO, Chief Finansial Officer
CHAID, Chi Square Automatic Interaction Detection
CIA, Certified Internal Auditor
CoC, Control of Corruption
COO, Chief Operating Officer
CPI, Corruption Perception Index
COSA, Corruption-Oriented System Audit
COSO, The Committee of Sponsoring Organization of teh Treadway Commission
CPI, Corruption Perfection Index
CTR, Cash Transaction Report
DNA, Dyoxyribonucleic Acid
DPD, Dewan Perwakilan Daerah
DPR, Dewan Perwakilan Rakyat
DPRD, Dewan Perwakilan Rakyat Daerah
FATF, Financial Action Task Force - on money laundering
FBI, Federal Bureau of Investigation
FCPA, Foreign Corrupt Practices Act
FCPP, Financial Crime Prevention Project
FDI, Foreign Direct Investement
FII, Foreign Indirect Investement
FOSA, Fraud-Oriented System Audit
FPJP, Fasilitas Pendanaan Jangka Pendek
GAO, Government Accountability Office
GCB, Global Corruption Barometer
GCI, Global Competitiveness Index
IAR, Instructie en verderebepalingen voor de Algemene Rekenkamer
IBI, Inspektorat Bidang Investigasi - Kementerian Keuangan
IBW, Indische Bedrijvenwet
ICOR, Incremental Capital Output Ratio
ICRG, International Country Risk Guide
ICVS, International Crime Victims Surveys
ICW, Indische Compatabiliteitswet
ICW, Indonesia Corruption Watch
IMF, Internatioal Monetary Fund
INTOSAI, International Organization of Supreme Audit Institutions
IOCE, International Organization on Computer Evidence
IRS, Internal Revenue Services
JPSK, Jaringan Pengawas Sistem Keuangan
KAP, Kantor Akuntan Publik
KKN, Kolusi Korupsi Nepotisme
KKSK, Komite Kebijakan Sektor Keuangan
KNKG, Komite Nasioal Kebijakan Governance
KPK, Komisi Pemberantasan Korupsi
KPU, Komite Pemilihan Umum
KPPU, Komite Pengawas Persaingan Usaha
KSSK, Komite Stabilitas Sistem Keuangan
KUHAP, Kitab Undang-undang Hukum Acara Pidana
KUHP, Kitab Undang-undang Hukum Pidana
KY, Komisi Yudisial
KYC, Know Your Customer
LPND, Lembaga Pemerintah Non Departemen
LPS, Lembaga Penjamin Simpanan
LSM, Lembaga Swadaya Masyarakat
MA, Mahkamah Agung
MK, Mahkamah Konstitusi
MLAT, Mutual Legal Assistance in Criminal Matters Treaty
MPR, Majelis Permusyawaratan Rakyat
MRNIA, Master Refinancing and Note Issuance Agreement
MSAA, Master Settlement and Acquisition Agreement
MTI, Masyarakat Transparansi Indonesia
NGO, Non-Government Organization
NIST, National Institute of Standards and Technology
NPL, Non-Performing Loan
OECD, Organization for Economic Cooperation and Development
PCGG, Presidential Commission on Good Government
Pemda, Pemerintah Daerah
PERC, Political anda Economic Risk Consultacy, Ltd.
Perkap, Peraturan Kapolri
PMS, Penyertaan Modal Sementara
PPATK, Pusat Pelaoran dan Analisis Transaksi Keuangan
RAB, Reglement voor het Adminstratief Beheer
R&D, Release and Discharge
RICO, Racketeer Influenced and Corrupt Organizations
SAI, Sistem Akuntansi Instansi
SAI, Supreme Audit Institution
SAP, Sistem Akuntansi Pusat
SAPP, Sistem Akuntansi Pemerintah Pusat
SKL, Surat Keterangan Lunas
SKP3, Surat Ketetapan Penghentian Penuntutan Perkara
SOX, Sarbanes-Oxle Act
StAR, Stolen Asset Recovery
STR, Suspicious Transaction Report
TI, Transparency International
Tim Tastipikor, Tim Koordinasi Pemberantasan Tindak Pidana Korupsi
Tipikor, Tindak Pidana Korupsi
TPK, Tindak Pidana Korupsi
UNCAC, United Nations Convention Against Corruption
VLCC, Very Large Crude Carrier
W5H2, Who What Why When Where How How much
Demikian beberapa istilah penting dalam matakuliah Akuntansi Forensik yang dapat saya sajikan. Semoga bermanfaat. Apabila ada yang ingin menambhkan, silahkan ditambahkan di kolom komentar.
