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All Journal Jurnal Riset Akuntansi Kontemporer Journal of Entrepreneurial and Business Diversity INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Asri Usman
Universitas Hasanuddin, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE IMPACT OF AUDITOR ROTATION ON PUBLIC SECTOR AUDIT QUALITY AND ACCOUNTABILITY Adriyana Adevia Nuryadin; Amiruddin Amiruddin; Asri Usman
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 12 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20520121

Abstract

This study aims to analyze the impact of auditor rotation on audit quality and accountability in the public sector through a literature review approach. Auditor rotation is a policy designed to maintain auditor independence and minimize the risk of excessive closeness between the auditor and the audited entity. The research method used is a literature review, examining various scientific sources such as journals, books, and research reports relevant to the topics of auditor rotation, audit quality, and public accountability. The results of the study indicate that auditor rotation has a complex impact on audit quality. On the one hand, auditor rotation can enhance independence and objectivity, potentially improving audit quality and financial reporting transparency. However, on the other hand, auditor rotation can also pose challenges in the form of a loss of auditor-specific knowledge of the audited entity, which in the short term can reduce the efficiency and effectiveness of the audit process. Therefore, auditor rotation needs to be balanced with a sound transition strategy to optimize its benefits to audit quality and accountability.
PUBLIC SECTOR ACCOUNTING INFORMATION SYSTEMS AND THEIR IMPACT ON ORGANIZATIONAL PERFORMANCE Kathleen Asyera Risakotta; Amiruddin Amiruddin; Asri Usman
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 10 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20507635

Abstract

This study aims to analyze the role of public sector accounting information systems and their impact on organizational performance through a literature review approach. Accounting information systems in the public sector are a crucial instrument for increasing transparency, accountability, and efficiency in state financial management. In this study, various scientific literature sources, such as international journals, academic books, and research reports, were systematically analyzed to identify the relationship between the implementation of accounting information systems and improved organizational performance. The study results indicate that the effective implementation of accounting information systems can accelerate the decision-making process, improve the quality of financial reports, and support better internal control. Furthermore, factors such as human resource competence, technological support, and management commitment also influence the system's success in driving organizational performance. However, challenges such as limited infrastructure, resistance to change, and lack of training remain obstacles to optimizing accounting information systems in the public sector. Therefore, an integrative strategy is needed that includes strengthening human resource capacity, improving technology quality, and policies that support sustainable system implementation to achieve optimal organizational performance.
ANTI-FRAUD STRATEGIES AND INTERNAL AUDIT ROLES IN PUBLIC SECTOR ORGANIZATIONS Andi Nurrahma Gaffar; Amiruddin Amiruddin; Asri Usman
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 10 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20507655

Abstract

  This study aims to analyze anti-fraud strategies and the role of internal audit in enhancing accountability and transparency in public sector organizations. The method used is a literature review, examining various scientific sources such as indexed journals, academic books, and institutional reports relevant to the topics of fraud and internal audit. The results of the study indicate that an effective anti-fraud strategy includes the implementation of a robust internal control system, strengthening an organizational ethical culture, utilizing digital technology in fraud detection, and improving human resource competency. Furthermore, internal audit plays a strategic role as an assurance and consulting function that focuses not only on compliance but also on the prevention and early detection of potential fraud. The synergy between anti-fraud policies and the internal audit function has been proven to minimize the risk of irregularities and improve the quality of public sector governance. This study provides a conceptual contribution to enriching the understanding of the integration of anti-fraud strategies and the role of internal audit in efforts to achieve good governance in the public sector.
GREEN TAXATION AND CORPORATE ENVIRONMENTAL PERFORMANCE: A GLOBAL PERSPECTIVE Arfandi Arfandi; Amiruddin Amiruddin; Asri Usman
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 10 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20507783

Abstract

This study aims to analyze the relationship between green taxation policies and corporate environmental performance from a global perspective using a literature review method. Green taxation is viewed as an economic instrument designed to encourage environmentally friendly behavior through fiscal incentives and disincentives. In this study, various scientific sources such as international journals, global institutional reports, and academic publications were systematically analyzed to identify patterns, trends, and the impact of environmental tax implementation on corporate behavior. The results of the study indicate that the implementation of green taxation generally contributes positively to improving corporate environmental performance, particularly in terms of energy efficiency, emission reduction, and sustainable technological innovation. Thus, this study provides a conceptual contribution to understanding the role of green taxation as a strategic public policy instrument in driving the transformation of business practices toward environmental sustainability at the global level.
VISUALIZING SUSTAINABILITY IN ACCOUNTING: INTEGRATING PHOTOGRAPHY INTO ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) REPORTING Sugianto Sugianto; Ernawaty Usman; Asri Usman; Himaya Adys
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.25330

Abstract

Sustainability accounting has expanded beyond financial metrics to include environmental, social, and governance (ESG) dimensions. However, conventional ESG reports typically dominated by numerical indicators and textual descriptions, often fail to capture the emotional, symbolic, and cultural aspects that shape stakeholder understanding and engagement. This study aimed to explore the role of photography as both a narrative and an evidentiary tool in ESG reporting. Using a qualitative visual ethnography approach, the research analysed original photographs taken in urban and community settings to represent dynamics related to ESG, such as human–nature relationships, informal governance, and collective social actions. The images were collected through field immersion and contextual observation. Findings suggested that photography can enrich ESG reporting by adding emotional depth and ethical meaning, thereby enhancing communication and stakeholder connection. This study advocates for photography as a valid and verifiable method to support more inclusive and engaging sustainability disclosures.
The Impact of Cognitive Bias on the Quality of Managerial Decision-Making: A Qualitative Meta-Synthesis Mediaty; Asri Usman; Andi Shahrani Awalya; Dedeh Cahyani Toresa
Journal of Entrepreneurial and Business Diversity Vol. 4 No. 1 (2026): Journal of Entrepreneurial and Business Diversity. (January-March)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v4i1.402

Abstract

Purpose:This study aims to analyze the impact of cognitive bias on the quality of managerial decision-making using the perspective of Bounded Rationality Theory. The study focuses on how cognitive limitations, heuristics, and psychological distortions influence managerial judgment in management accounting, budgeting, reporting, risk management, investment, strategy implementation, and technology-assisted decision-making.Methodology:This research applies a qualitative meta-synthesis approach by integrating findings from prior qualitative reviews, systematic literature reviews, and conceptual studies related to cognitive bias and managerial decision-making. The synthesis process involved identifying relevant studies, extracting major findings, grouping recurring themes, and developing an integrated interpretation of the relationship between cognitive bias and decision quality.Findings:The synthesis shows that overconfidence, anchoring, confirmation bias, availability bias, loss aversion, hindsight bias, illusion of control, and herding behavior are dominant forms of cognitive bias in managerial decision-making. These biases reduce decision quality by distorting information interpretation, weakening the objective evaluation of alternatives, and increasing errors in assessing risk, opportunity, and decision consequences.Implication:The study indicates that organizations need to integrate debiasing strategies, choice architecture, collective evaluation, independent review, professional skepticism, and critical supervision of artificial intelligence-based systems to improve the quality of managerial decisions in complex and uncertain environments.
Co-Authors Adriyana Adevia Nuryadin Amiruddin Amiruddin Andi Nurrahma Gaffar Andi Shahrani Awalya Arfandi Arfandi Dedeh Cahyani Toresa Ernawaty Usman Himaya Adys Kathleen Asyera Risakotta Mediaty Sugianto Sugianto