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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Arifuddin
Hasanuddin University, Indonesia
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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THE ROLE OF FINANCIAL INFORMATION SYSTEMS, INTERNAL AUDIT, AND INVESTIGATIVE AUDIT IN ENHANCING PUBLIC SECTOR FINANCIAL ACCOUNTABILITY: SYSTEMATIC LITERATURE REVIEW Nurul Azizah Tamang; Arifuddin; Syarifuddin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i1.690

Abstract

Public sector financial management demands transparency and accountability to realize good governance. However, challenges such as limited human resource competence, weak internal control, and fraud risks remain obstacles in the preparation of government financial statements. This study aims to review the role of financial information systems, internal audit, and investigative audit in enhancing public sector financial accountability. The method used is a Systematic Literature Review (SLR) by analyzing 20 articles published between 2021–2025, consisting of national and international literature selected through databases such as Scopus, Web of Science, EBSCO, Google Scholar, and Portal Garuda. The results show that financial information systems, particularly the implementation of SAKTI, serve as the technical foundation of transparency, but their effectiveness highly depends on user competence and organizational support. Internal audit, through the role of APIP/BPKP, functions as a preventive control mechanism that requires independence and institutional support. Meanwhile, investigative audit functions as a reactive protection instrument against fraud, in which the competence and experience of forensic auditors are dominant factors. The synthesis of the literature confirms that the synergy of these three aspects strengthens public financial accountability while supporting the implementation of good governance principles in state financial management.
ANALYSIS OF HOTEL EMPLOYEES' UNDERSTANDING OF SIA USED IN DAILY OPERATIONS Mursandi; Arifuddin; Syarifuddin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i1.704

Abstract

This study aims to analyze the level of hotel employees' understanding of accounting information systems implemented in daily operations, identify factors influencing this understanding, and evaluate the contribution of employee understanding to system effectiveness. The research method used is a descriptive qualitative approach with data collection techniques through in-depth interviews with five informants from various hotel divisions. Data analysis uses the Miles and Huberman interactive model technique which includes data reduction, data presentation, and conclusion drawing. The research results show that the level of employee understanding varies based on length of service and job position, where managerial employees have a more comprehensive understanding compared to operational employees. Accounting information systems have been proven to increase operational efficiency and accuracy, produce higher quality data compared to manual systems, and support management decision-making. However, there are obstacles in the form of lack of integration between departments, limited technical training, and technology competency gaps. This research recommends the importance of continuous training programs, increased system integration, and consistent management support to optimize the effectiveness of accounting information systems in hotel operations.
HOTEL ACCOUNTING STAFF'S PERCEPTION OF THE CHALLENGES OF PREPARING FINANCIAL STATEMENTS: A QUALITATIVE STUDY Tahlis Farida Novianti; Arifuddin; Syarifuddin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i1.705

Abstract

This interpretative phenomenological research explores accounting staff perceptions regarding financial reporting challenges within the hospitality sector. Hotel operational complexity with unique characteristics necessitates comprehensive accounting systems capable of managing continuous transactions with elevated accuracy. Qualitative methodology employing in-depth semi-structured interviews was administered to star-rated hotel accounting staff in Makassar to obtain holistic understanding of their experiences. Inductive thematic analysis identified five major themes: cross-departmental financial reporting workflow complexity, data quality challenges and accounting information system integration, temporal pressure and intensive workload during closing periods, competency disparities and capacity development requirements, and perceptions concerning financial reporting quality determinants. Findings reveal that accounting staff encounter substantial psychological pressure originating from high transaction volumes, data system discrepancies with physical documentation, and intricate interdepartmental coordination. Developed coping strategies encompass intensive team collaboration, multilayer verification, and technological adaptation. Practical implications emphasize the urgency of continuous training, personnel augmentation, and system integration optimization to enhance hotel financial reporting reliability.
Co-Authors Mursandi Nurul Azizah Tamang Syarifuddin Tahlis Farida Novianti