Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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All Journal Journal of Business, Technology, & Social Science
Fadhlurrhman, Rafi
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of ISO 31000-Based Risk Management in Mitigating Budget Fraud Risk in the Public Sector During Crisis: A Systematic Literature Review Fadhlurrhman, Rafi; Sari, Rela
BUGIS : Journal of Business, Technology, & Social Science Vol 4 No 1 (2026): Bugis Journal Vol 4 No 1 (2026)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/bugis.v4i1.906

Abstract

The world is currently in an era of systemic uncertainty, where crises demand rapid government responses, yet often create control dilemmas that increase the risk of budget fraud. This study aims to analyze the influence of ISO 31000-based risk management in mitigating the risk of budget fraud in the public sector during times of crisis through a Systematic Literature Review (SLR) approach. By following the PRISMA protocol, a total of 25 selected Scopus-indexed articles (spanning 2019–2026) were analyzed to synthesize the most effective mitigation patterns. The results indicate that the systematic implementation of ISO 31000, driven by legitimacy motivations in accordance with Institutional Theory, serves as a crucial instrument in strengthening organizational defenses against fraudulent practices. A key finding reveals that the integration of digital technologies such as Artificial Intelligence (AI) and real-time monitoring acts as an important catalyst in enhancing the ISO 31000 framework for detecting budget anomalies during emergencies. This study concludes that the success of fraud mitigation depends not only on technical compliance but also on the development of an adaptive integrity culture to maintain fiscal resilience and public trust.
The Implementation of Good Corporate Governance (GCG) in Mitigating Earnings Management Practices: A Systematic Literature Review Fadhlurrhman, Rafi; Isnuhardi, Isnuhardi
BUGIS : Journal of Business, Technology, & Social Science Vol 4 No 1 (2026): Bugis Journal Vol 4 No 1 (2026)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/bugis.v4i1.911

Abstract

This study aims to conduct a systematic review of global literature regarding the role of Good Corporate Governance (GCG) mechanisms in mitigating earnings management practices. The study use the Systematic Literature Review (SLR) method and PRISMA protocol, this research analyzes 25 reputable international journal articles published between 2020 and 2026. The analysis maps findings based on theoretical frameworks, GCG components, and oversight effectiveness. The results indicate that Agency Theory remains the dominant foundation in explaining the relationship between governance and earnings quality. The Audit Committee is identified as the most crucial GCG instrument, where independence and financial expertise of members are the primary determinants in detecting accrual discretion. However, this study also identifies the phenomenon of symbolic compliance, where governance fails to suppress earnings management if implementation is merely an administrative formality. Implications: This study emphasizes the importance of strengthening the substance of competence within internal corporate structures rather than merely fulfilling quantitative membership requirements
Co-Authors Isnuhardi, Isnuhardi Sari, Rela