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All Journal Journal of Artificial Intelligence and Digital Business Multidisciplinary Indonesian Center Journal
Rislan R. Ali
Universitas Negeri Gorontalo
Religion Humanities Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Other

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THE EFFECT OF DIGITAL TRANSFORMATION ON THE EFFECTIVENESS OF INTERNAL AUDITING AND FRAUD PREVENTION IN MODERN ORGANIZATIONS: A SYSTEMATIC LITERATURE REVIEW Agretta Thalia Kamba; Suci Rahmatia S. Umar; Qistiatun Adilla Neu; Rislan R. Ali; Sahmin Noholo
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 3 (2026): Vol. 03 No. 3 Edisi Juli 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i3.2574

Abstract

Digital transformation is the process of bringing technology into the work of organisations. The main goal is to make things work better, be more open and make decisions. Internal audits are important to make sure organisations are running smoothly and safely. This means audits need to be able to watch over control and manage risks properly. This is very important for organisations to achieve their goals. Stopping fraud is about finding and preventing actions that can hurt the organisation. This research is trying to figure out how digital transformation affects audits and stopping fraud. The researchers used a method called a 'systematic literature review'. This research is about describing things in detail. They got their information from international journals. They used Google Scholar, Scopus and Sinta to find articles from 2022 to 2025. What they found out is that technology like intelligence looking at data, blockchain, robotic process automation and electronic auditing can make internal audits better. These technologies can also make things more transparent. Help stop fraud. However, digital transformation is not easy to do. There are some problems, like auditors not being good enough with technology risks to cybersecurity and organisations not being ready. Digital transformation and internal audits are. Digital transformation can affect fraud prevention. Digital transformation is important for organisations. It can help with internal audits and fraud prevention.
Pengaruh Praktik Corporate Governance terhadap Kinerja Keuangan Perusahaan Terdaftar di Bursa Efek Indonesia Sahmin Noholo; Fitriyanti Kadir; Risnawati Gobel; Mayantri Yusuf; Rislan R. Ali
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.4571

Abstract

Penelitian ini bertujuan menganalisis pengaruh praktik corporate governance terhadap kinerja keuangan perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian menggunakan pendekatan kualitatif dengan sumber data sekunder berupa laporan tahunan perusahaan, dokumen regulasi Otoritas Jasa Keuangan, dan publikasi ilmiah yang relevan dalam lima tahun terakhir. Data dianalisis secara deskriptif melalui analisis konten untuk mengidentifikasi keterkaitan antara transparansi laporan keuangan, independensi dewan komisaris, akuntabilitas manajemen, serta perlindungan pemegang saham minoritas dengan kinerja keuangan yang diukur menggunakan Return on Assets dan Return on Equity. Hasil penelitian terhadap sepuluh perusahaan terpilih menunjukkan bahwa perusahaan dengan penerapan corporate governance yang baik cenderung memiliki tingkat profitabilitas lebih tinggi daripada perusahaan dengan praktik tata kelola yang rendah. Transparansi laporan keuangan dan akuntabilitas manajemen menunjukkan keterkaitan yang kuat dengan peningkatan Return on Assets, sedangkan independensi dewan komisaris dan perlindungan pemegang saham minoritas lebih berperan dalam peningkatan Return on Equity dan kepercayaan investor. Temuan tersebut memperlihatkan bahwa tata kelola perusahaan tidak hanya berfungsi sebagai bentuk kepatuhan terhadap regulasi, tetapi juga sebagai strategi untuk meningkatkan efisiensi operasional, mengurangi risiko konflik kepentingan, dan menjaga stabilitas keuangan. Penelitian ini memberikan implikasi bagi manajemen perusahaan dan regulator agar memperkuat pengawasan, transparansi, akuntabilitas, serta perlindungan pemegang saham untuk mendukung daya saing dan keberlanjutan perusahaan di pasar modal Indonesia.
Co-Authors Agretta Thalia Kamba Fitriyanti Kadir Mayantri Yusuf Qistiatun Adilla Neu Risnawati Gobel Sahmin Noholo Suci Rahmatia S. Umar