The Role of Forensic Accounting in Financial Fraud Prevention: A Comparative Analysis Across Cities

Abstract

Financial fraud is a significant threat that disrupts the integrity and sustainability of organizations, both in the public and private sectors. Forensic accounting has emerged as a strategic solution to detect and prevent fraud through a combination of financial analysis and in-depth investigation. This study aims to explore the role of forensic accounting in the prevention of financial fraud through a cross-city comparative analysis approach in Indonesia. The method used is a literature study with thematic analysis of relevant articles and publications published in the last five years. The data is analyzed to identify patterns, discrepancies, and gaps in the application of forensic accounting. The results show that the effectiveness of the implementation of forensic accounting is greatly influenced by local regulations, technology adoption rates, and organizational culture. Large cities such as Jakarta and Surabaya are superior in fraud prevention compared to medium-sized cities, supported by access to experts, technological infrastructure, and better law enforcement. The study provides strategic recommendations to increase the adoption of forensic accounting across the region, including training development, regulatory strengthening, and integration of modern technologies.