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All Journal Economics and Digital Business Review Advances in Management & Financial Reporting Advances in Taxation Research
Muh. Syahru Ramadhan
Sekolah Tinggi Ilmu Ekonomi Yapis, Dompu, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Auditor Competence and Independence in Fraud Detection: The Mediating Role of Audit Technology Nailil Farrooh; Muh. Syahru Ramadhan; Fahrul Mauzu
Advances in Taxation Research Vol. 4 No. 2 (2026): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v4i2.842

Abstract

Purpose: This study aims to examine the direct effects of auditor competence and auditor independence on fraud detection and to analyze the mediating role of audit technology at the Dompu Regency Inspectorate. Research Method: This study employed a quantitative approach using primary data collected through questionnaires. The research sample consisted of 60 active auditors and Government Affairs Supervisory Officials (P2UPD) with at least one year of audit experience at the Inspectorate of Dompu Regency, West Nusa Tenggara. The variables examined include auditor competence, auditor independence, audit technology, and fraud detection. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. Results and Discussion: The findings show that auditor competence and audit technology have significant positive effects on fraud detection. However, auditor independence does not directly affect fraud detection. Auditor competence and independence significantly enhance the use of audit technology. Furthermore, audit technology significantly mediates the effects of both auditor competence and auditor independence on fraud detection. Implications: These findings suggest that local governments should strengthen digital audit infrastructure to improve fraud detection and regional financial accountability. Originality: This study contributes by positioning audit technology as a mediating mechanism that links auditor competence and independence to fraud detection in the context of a local government inspectorate.
Implementasi Sistem Informasi Administrasi Layanan Surat Menyurat Pada Kantor Desa Baka Jaya Kabupaten Dompu Fitri Fitri; Muh. Syahru Ramadhan; Fahrul Mauzu
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.2974

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi sistem informasi administrasi layanan surat menyurat pada Kantor Desa Baka Jaya, Kabupaten Dompu. Metode yang digunakan adalah pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara dan observasi langsung. Hasil penelitian menunjukkan bahwa sistem telah digunakan secara intensif oleh pegawai desa dengan frekuensi yang tinggi setiap harinya. Sistem dinilai efektif karena mudah digunakan dan memiliki fitur yang sesuai dengan kebutuhan administrasi. Dari segi efisiensi, penggunaan sistem mampu mempercepat proses pembuatan surat hingga 70% sampai dengan 80% dibandingkan metode manual serta mengurangi kesalahan administratif dan biaya operasional. Sistem juga dinilai cukup aman dan andal dengan adanya backup data rutin, meskipun masih diperlukan peningkatan pada sistem pemulihan otomatis. Kepuasan pengguna tinggi, baik dari pihak pegawai maupun masyarakat, karena pelayanan menjadi lebih cepat dan transparan. Secara keseluruhan, implementasi sistem ini berdampak positif dalam meningkatkan transparansi, akuntabilitas, efisiensi kerja, serta mendukung program digitalisasi layanan publik di tingkat desa.
The Impact of Board Gender Diversity and Audit Committee Meetings on Earnings Management: The Moderating Role of External Audit Quality Eka Aulia Yustina; Muh. Syahru Ramadhan; Syafruddin Syafruddin
Advances in Taxation Research Vol. 4 No. 3 (2026): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v4i3.939

Abstract

Purpose: This study examines the impact of board gender diversity and audit committee meetings on earnings management, and tests the moderating role of external audit quality. Research Method: Utilizing a causal-explanatory design and panel data regression, 606 observations were extracted from manufacturing companies listed on the Indonesia Stock Exchange (2021–2025) selected via purposive sampling. Results and Discussion: Empirically, board gender diversity and audit committee meetings positively affect earnings management, indicating tokenism and ceremonial compliance. However, Big Four external auditors significantly moderate this relationship by weakening these dysfunctional internal mechanisms, acting as an effective last line of defense. Implications: Regulators must shift from enforcing structural demographic quotas to empowering substantive oversight. Investors should prioritize firms audited by reputable auditors. Future research is encouraged to expand across diverse sectors using multidimensional metrics. Originality: This study uniquely integrates Resource Dependence Theory and Agency Theory, demonstrating that internal governance in emerging markets cannot operate in isolation and strictly requires synergy with high-quality external audits.
Perceived Government Support on MSME Business Performance: The Mediating Role of Digital Capability Aryani Aryani; Muh. Syahru Ramadhan; Fahrul Mauzu
Advances in Management & Financial Reporting Vol. 4 No. 3 (2026): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i3.1017

Abstract

Purpose: This study aims to examine how perceived government support affects MSME performance, mediated by digital capability in Dompu Regency. Research Method: A quantitative approach was used, involving a survey of 100 MSME actors selected through purposive sampling. Primary data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0. Results and Discussion: The PLS-SEM analysis indicates that perceived government support significantly enhances both MSME performance and digital capability. Furthermore, digital capability positively affects performance and significantly mediates the relationship between government support and MSME performance. This demonstrates that external government support requires internal digital internalization to optimize business results. Implications: Theoretically, it extends the Resource-Based View by positioning digital capability as a strategic mechanism. Practically, it urges local policymakers to integrate digital competency training into MSME empowerment programs. Future studies should expand geographically and explore other moderating factors. Originality: This research uniquely positions digital capability as a mediator rather than an independent variable in a non-metropolitan context characterized by distinct gaps in digital infrastructure.
Co-Authors Aryani Aryani Eka Aulia Yustina Fahrul Mauzu Fitri Fitri Nailil Farrooh Syafruddin Syafruddin