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"Penelitian ini membahas tentang kejahatan korupsi yang diurai secara komprehensif menggunakan teori criminological verstehen, perilaku kejahatan korupsi dipelajari dan diurai menggunakan teori differential association, profil pelaku korupsi dianalisa menggunakan teori white collar crime dan penulis menawarkan solusi untuk mengungkap korupsi menggunakan teknik digital forensic dan teknik analisis intelijen dalam audit investigasi dengan pendekatan teori prisma kejahatan yang menjelaskan bahwa kejahatan korupsi sifatnya tersembunyi atau berada di prisma bagian bawah. Penelitian dilakukan dengan metode kualitatif dengan 3 tahap yaitu studi pustaka, wawancara serta delphi. Hasil penelitian menunjukkan bahwa teknik digital forensic dan teknik analisis intelijen memiliki hambatan dalam penerapannya di lapangan, namun memiliki peluang besar untuk dapat diterapkan. Dengan menggunakan teknik digital forensic, dapat membantu dalam pengumpulan bukti yang bermuara pada korupsi, meskipun masih memerlukan payung hukum yang tepat serta penanganan bukti digital yang tepat agar dapat diterima di Pengadilan. Hasil analisis intelijen dapat digunakan sebagai petunjuk meskipun masih memerlukan serangkaian prosedur agar dapat dijadikan bukti, selain itu dapat digunakan sebagai prediksi langkah pelaku jika informasi yang diperoleh memadai dan tepat.

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This study discusses corruption crimes that are comprehensively parsed using the verstehen criminological theory, the behavior of corruption crimes is studied and analyzed using the differential association theory, the profiles of corruption perpetrators are analyzed using white collar crime theory, and the authors offer solutions to reveal corruption using digital forensic techniques and intelligence analysis techniques in an investigative audit with a crime prism theory approach which explains that corruption crimes are hidden and in the lower prism. The research was conducted using a qualitative method with 3 stages, namely literature study, interview and Delphi. The results showed that digital forensic techniques and intelligence analysis techniques had obstacles in their application in the field, but had a great opportunity to be applied. Using digital forensic techniques can help in gathering evidence that leads to corruption, but it still requires the right law and proper handling of digital evidence in order to be accepted in court. The results of intelligence analysis can be used as a guide, but it still requires a series of procedures so that it can be used as evidence, besides that it can be used as a prediction of the perpetrator's steps if the information obtained is adequate and accurate."

"[ABSTRAKSkripsi ini menganalisis tentang penerapan kegiatan digital forensic dalam pelaksanaan audit investigasi di Inspektorat Jenderal Kementerian Keuangan. Analisis penerapan ini dilakukan dengan meneliti unsur-unsur yang terkait dengan kegiatan digital forensic dimulai dari sumber daya manusia Inspektorat Jenderal, software digital forensic yang digunakan, dan prosedur pelaksanaan audit dengan digital forensic. Data didapatkan dari hasil observasi kegiatan di lapangan, wawancara dengan para auditor serta melakukan walkthrough terhadap kegiatan digital forensic. Hasil analisis menunjukkan bahwa penerapan digital forensic dalam audit investigasi di Inspektorat Jenderal sudah dilaksanakan dengan baik namun dapat dioptimalkan dengan meningkatkan peran sumber daya serta penggunaan fitur dalam digital forensic software yang lebih baik.

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ABSTRACTThis study analyzes the implementation of digital forensic activity on investigative audit in Inspectorate General of Ministry of Finance. This implementation analysisis gathered through review of all elements related to digital forensic activities suchas human resoure in Inspectorate General, digital forensic software used inauditing, and audit implementation procedure with digital forensic. Data weregathered through observation in fieldwork, interviewing several auditors andperforming walkthrough in digital forensic activities. Analysis report shows thatdigital forensic implementation in Inspectorate General has been properlyimplemented yet it can be optimized by improving the rule of resources and thebetter usage of digital forensic software features.;This study analyzes the implementation of digital forensic activity on investigativeaudit in Inspectorate General of Ministry of Finance. This implementation analysisis gathered through review of all elements related to digital forensic activities suchas human resoure in Inspectorate General, digital forensic software used inauditing, and audit implementation procedure with digital forensic. Data weregathered through observation in fieldwork, interviewing several auditors andperforming walkthrough in digital forensic activities. Analysis report shows thatdigital forensic implementation in Inspectorate General has been properlyimplemented yet it can be optimized by improving the rule of resources and thebetter usage of digital forensic software features., This study analyzes the implementation of digital forensic activity on investigativeaudit in Inspectorate General of Ministry of Finance. This implementation analysisis gathered through review of all elements related to digital forensic activities suchas human resoure in Inspectorate General, digital forensic software used inauditing, and audit implementation procedure with digital forensic. Data weregathered through observation in fieldwork, interviewing several auditors andperforming walkthrough in digital forensic activities. Analysis report shows thatdigital forensic implementation in Inspectorate General has been properlyimplemented yet it can be optimized by improving the rule of resources and thebetter usage of digital forensic software features.]"

"Teknologi komputer yang belakangan berkembang dengan pesat adalah hadirnya virtualisasi komputer yang mampu menciptakan banyak virtual machine dalam satu komputer, sehingga membuat kinerja komputer semakin efisien karena pemakaian sumber daya dapat dimaksimalkan. Potensi tindak kejahatan yang dapat terjadi adalah dilakukannya tindakan penetrasi dan intrusi sistem dari dalam virtual machine. Tulisan ini akan menganalisis dampak dari cara shutdown yang menjadi prosedur dasar digital forensic pada keberadaan artifak digital dalam komputer yang memiliki virtual machine. Adapun jenis virtual machine yang dibandingkan adalah Oracle VM VirtualBox dan VMware Player. Dari hasil percobaan didapati bahwa forced shutdown pada virtual machine mengakibatkan lebih banyak kerusakan data (9%-25%) dibandingkan dengan normal shutdown. Apabila dilihat dari tampilan visual isi file pada saat virtual machine mendapat forced shutdown, VirtualBox kehilangan kualitas tampilan sebesar 17%, sedangkan VMware mencapai 25%. Adapun bila dilihat dari kesamaan hash dengan file asli pada saat virtual machine mendapat forced shutdown, 50% file uji pada VirtualBox tidak identik sedangkan pada VMware kualitasnya lebih baik dengan hanya 25% file uji yang tidak identik.

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The latest trends in computer technology is the prevalence of computer virtualization that is capable of creating many virtual machine in one computer, thus making the performance of the computer more efficient due to the use of resources can be maximized. Potential crimes that can happen is the act of penetration and intrusion systems from within the virtual machine.

This paper will analyze the impact of shutdown process which is a basic digital forensic procedures on the presence of digital artifacts in a computer that has the virtual machine. As for the type of virtual machine that used is Oracle VM VirtualBox and VMware Player.

The results of the experiment is forced shutdown procedure on virtual machine resulting in more damage data (9%-25%) compared to normal shutdown. When viewed from the visual appearance of the contents of file in virtual machine which gets a forced shutdown, VirtualBox have quality loss by 17%, while VMware reaches 25%. When seen from the hash similarity factor with the original file when virtual machine gets a forced shutdown, 50% test file on VirtualBox not identical while the quality is better on VMware with only 25% of the test files are not identical."