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All Journal Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Jurnal Riset Multidisiplin Edukasi
Reni Susilo Wati
Universitas Muhammadiyah Surakarta, Surakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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FRAUD AND THE ACCOUNTING INFORMATION SYSTEM Reni Susilo Wati
Jurnal Riset Multidisiplin Edukasi Vol. 3 No. 6 (2026): Jurnal Riset Multidisiplin Edukasi (Juni 2026)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v3i6.2073

Abstract

Advances in information technology have transformed the paradigm of accounting information systems and opened new areas for evolving fraud practices. This study investigates the relationship between fraud and accounting information systems through a systematic literature review of 10 journal articles published between 2023-2025. The study findings indicate that machine learning technologies, particularly ensemble learning and natural language processing, significantly contribute to detecting fraud in various accounting cycles. The revenue and receipts cycle and purchases and payables cycle are the most frequently exploited areas, while manipulation of journal entries through the general ledger is the most difficult form of fraud to detect. The digital competence and data science literacy of accounting personnel are proven to play an important role in detection effectiveness, with diagnostic skills serving as the main mediator, represents the most difficult form of fraud to detect. Digital competency and data science literacy of accounting personnel prove to be crucial factors in fraud detection effectiveness, with diagnostic skills serving as key mediators. The norms of segregation of duties and audit trails are also necessary in an increasingly digital environment, but they require modification to adapt to a computerized competitive environment that requires unique procedures compared to the manual era of the past. This study proposes five hypotheses, conducts further empirical research, and offers practical recommendations for decision-makers on enforcing preventive and detective strategies against fraudulent activities.
Reconceptualization of Public Sector Accountability through Value for Money-Based Performance Audit: A Systematic Literature Review on the Effectiveness of Governance Reni Susilo Wati; Eskasari Putri
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

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Abstract

Public sector accountability has become an important issue in governance, especially with the high cases of budget misappropriation indicating a weak public sector audit oversight system. This study aims to reconceptualize public sector accountability through value for money audits in order to improve governance effectiveness. The research method used is a systematic literature review (SLR) covering the period 2016-2026 from 512 articles after the screening stage, 27 articles were analyzed discussing accountability principles, performance audits, recommendation quality, public value, and sustainability. The study results indicate that public sector accountability needs to shift from administrative compliance towards result based, evidence based, benefit based, and public value based responsibility. Value for money based performance audits significantly influence strengthening the evaluation of the economy, efficiency, and effectiveness of public fund usage through inputs, processes, outputs, and outcomes. Audit reports must be supported by valid evidence and produce concrete, measurable, and actionable recommendations. Performance audits are also capable of responding to corruption risks, improving digital governance, emergency management governance, and achieving the SDGs. The implication is that audits are not only tasked with supervision but are also able to increase public trust, evaluate service quality, and promote fair and sustainable development.
Reconceptualization of Public Sector Accountability through Value for Money-Based Performance Audit: A Systematic Literature Review on the Effectiveness of Governance Reni Susilo Wati; Eskasari Putri
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Public sector accountability has become an important issue in governance, especially with the high cases of budget misappropriation indicating a weak public sector audit oversight system. This study aims to reconceptualize public sector accountability through value for money audits in order to improve governance effectiveness. The research method used is a systematic literature review (SLR) covering the period 2016-2026 from 512 articles after the screening stage, 27 articles were analyzed discussing accountability principles, performance audits, recommendation quality, public value, and sustainability. The study results indicate that public sector accountability needs to shift from administrative compliance towards result based, evidence based, benefit based, and public value based responsibility. Value for money based performance audits significantly influence strengthening the evaluation of the economy, efficiency, and effectiveness of public fund usage through inputs, processes, outputs, and outcomes. Audit reports must be supported by valid evidence and produce concrete, measurable, and actionable recommendations. Performance audits are also capable of responding to corruption risks, improving digital governance, emergency management governance, and achieving the SDGs. The implication is that audits are not only tasked with supervision but are also able to increase public trust, evaluate service quality, and promote fair and sustainable development.
Co-Authors Putri, Eskasari