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All Journal International Journal of Economics, Management and Accounting Multidisciplinary Indonesian Center Journal
Kiki Amelia Bilondatu
Universitas Negeri Gorontalo
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Other

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THE EFFECT OF INTERNAL AUDIT ON FRAUD PREVENTION AND TRANSACTION SECURITY IN DIGITAL PAYMENTS: A SYSTEMATIC LITERATURE REVIEW Nur Azkiyah Djafar; Sitti Fatira Gumohung; Kiki Amelia Bilondatu; Ahmad A. Umar; Shaman 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.v3i3.2594

Abstract

The rapid development of digital payments has made financial transactions easier, but it has also increased the risk of fraud and threats to transaction security. This article aims to analyze the influence of internal audit on fraud prevention and transaction security in digital payment systems through a Systematic Literature Review (SLR) approach. The study was conducted by reviewing various literature discussing the role of internal audit, fraud prevention, and digital transaction security. The results indicate that internal audit plays a crucial role in identifying risks, evaluating the effectiveness of internal controls, and supporting fraud detection and prevention through the use of digital technologies such as continuous auditing, data analytics, and real-time transaction monitoring. Furthermore, integrating internal audit with robust control systems and adequate security technology can improve transparency, accountability, and transaction security in digital payments. Thus, internal audit is a crucial factor in supporting fraud prevention and maintaining the reliability of digital payment systems.
A Model of Budgetary Slack in Public Sector Organizations: The Influence of Organizational Commitment and Organizational Culture With Organizational Agility as a Mediating Variable Ayu Rakhma Wuryandini; Tri Handayani Amaliah; Lukman Pakaya; Sitti Fatira Gumohung; Kiki Amelia Bilondatu
International Journal of Economics, Management and Accounting Vol. 3 No. 3 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i3.1287

Abstract

This study aims to examine the relationship between organizational commitment and organizational culture with budgetary slack, as well as to analyze the mediating role of organizational agility within Regional Government Agencies (OPD) of the Gorontalo Provincial Government. This research employed a quantitative approach using questionnaires distributed through purposive sampling. Data were collected from 48 respondents and analyzed using Partial Least Squares Structural Equation Modeling (SEM-PLS) with SmartPLS. The results show that organizational commitment has a negative but insignificant relationship with budgetary slack and does not significantly affect organizational agility. Organizational culture also has a negative and insignificant relationship with budgetary slack; however, it has a positive and significant effect on organizational agility. Meanwhile, organizational agility does not significantly influence budgetary slack and does not mediate the relationship between organizational commitment or organizational culture and budgetary slack. The findings indicate that strengthening organizational culture is important for improving organizational adaptability, although such adaptability has not yet proven effective in reducing budgetary slack. The model explains 74.6% of the variance in organizational agility, while budgetary slack is largely influenced by factors beyond this study.
Co-Authors Ahmad A. Umar Ayu Rakhma Wuryandini Nur Azkiyah Djafar Pakaya, Lukman Shaman Noholo Sitti Fatira Gumohung Tri Handayani Amaliah