Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora
Yuliani Almalita
Sekolah Tinggi Ilmu Ekomomi Trisakti
Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Reframing Deception: Redefining the Fraud Triangle in the Era of Ethical Governance Yuliani Almalita; Rudi Setiadi Tjahjono
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2917

Abstract

This study reviews the evolution of the Fraud Triangle Theory (FTT) from 2010 to 2025 and examines how digital transformation and sustainability issues reshape its explanatory relevance. Using the PRISMA 2020 protocol, a Systematic Literature Review was conducted on 26 Scopus-indexed articles. Descriptive, content, and bibliometric analyses were applied to identify publication trends, methodological patterns, and theoretical developments. Results show that 76% of studies used qualitative or mixed methods, while only 24% employed quantitative or data-driven approaches. Research output peaked in 2022 with 12 publications, and the United States, China, and Indonesia accounted for 54% of contributions. Although FTT remains the dominant framework, 31% of studies integrated Agency Theory, Signaling Theory, or Critical Discourse Analysis. Fraud research increasingly addresses digital governance, ESG violations, and greenwashing. These findings position FTT as a dynamic model shaped by ethical, technological, and institutional forces, underscoring the need for hybrid behavior data analytical frameworks.
Peningkatan Literasi Dagang UMKM Ekspor: Sosialisasi Strategi Digitalisasi dan Diversifikasi Pasar di Tengah Kebijakan Tarif Resiprokal Yuliani Almalita; Rinjani Rinjani
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 4 No. 4 (2025): Desember 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v4i4.6765

Abstract

Micro, small, and medium enterprises (MSMEs) in Indonesia are facing significant pressure due to reciprocal tariff policies that have emerged as a result of the trade war between the United States and its trading partners. The increase in tariffs on Indonesian export products has reduced the competitiveness of MSMEs in international markets and hindered the sector’s contribution to foreign trade. This activity aims to analyze the impact of reciprocal tariff policies on export-oriented MSMEs and to formulate adaptive strategies that can strengthen their competitiveness amid changes in global trade policies. The program was carried out as a Community Service Activity (PkM) through online dissemination, focus group discussions, and awareness-building sessions conducted during “The International Multidisciplinary Community Service Activity,” organized by the Association of Community Service Lecturers of Indonesia (ADPI). Participants included export-oriented MSME actors and the general public who collaborated in discussing market diversification and business digitalization strategies as adaptive measures to address reciprocal tariff policies. The results showed an increase in participants’ international trade literacy, understanding of adaptive export strategies, and the establishment of collaboration between academics and business actors. The conclusion of this activity emphasizes that continuous support through training, fiscal incentives, and deregulation is essential for MSMEs to survive and enhance their competitiveness amid the challenges posed by reciprocal tariff policies.
Co-Authors Rinjani Rinjani Rudi Setiadi Tjahjono