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Rahayu, Rita
Universitas Andalas
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COSO-Based Internal Control and Accounting Information System Quality on Fraud Prevention Suryadi, Dodi; Eka Permana, Revi; Kurniawan, Andre; Bahari, Asniati; Rahayu, Rita; Juita, Verni
UPI YPTK Journal of Business and Economics Vol. 11 No. 1 (2026): Januari 2026
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

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

Abstract

This research examines the impact of COSO-based internal control and the quality of accounting information systems (AIS) on fraud prevention. Using a descriptive quantitative approach, this study explores how both internal control frameworks and the reliability of accounting systems contribute to minimizing fraudulent activities within organizations. The study found that COSO-based internal controls and high-quality AIS are significantly associated with fraud prevention. With a significance value of 0.000 < 0.05, the hypothesis suggesting that strong internal controls, as per COSO, reduce the likelihood of fraud is accepted. Furthermore, the quality of AIS was found to have a significant positive effect on fraud prevention, with a significance value of 0.004. These findings align with the theoretical framework of fraud prevention, particularly the fraud triangle, and highlight the need for integrated control systems to ensure effective fraud prevention. The study contributes to the understanding of fraud mitigation strategies in organizations and offers practical recommendations for enhancing internal control and accounting information systems to prevent fraudulent practices.
The Evolution of Accounting Information Systems Research: a 10-Year Bibliometric Analysis Pondrinal, Muhammad; Bahari, Asniati; Rahayu, Rita; Juita, Verni
Jurnal Ilmiah Universitas Batanghari Jambi Vol 26, No 1 (2026): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v26i1.6399

Abstract

This study provides a comprehensive bibliometric assessment of Accounting Information Systems (AIS) research spanning 2016-2025, utilizing Dimensions.ai as the primary data source and VOSviewer for scientific mapping. A total of 4,041 publications were retained after structured filtering procedures. Temporal analysis indicates accelerated growth in AIS scholarship, largely driven by the integration of enterprise technologies, cloud infrastructures, and data-centric decision frameworks. Network visualizations highlight the United States as the epistemic core of AIS research, exhibiting superior productivity and collaboration metrics, while emerging contributions from Asia signal developing regional research clusters. Institutional analysis reveals concentrated knowledge production within leading global universities, whereas journal density mapping underscores the multidisciplinary diffusion of AIS discourse. Citation network analysis identifies seminal works that serve as intellectual anchors within the field. These findings collectively underscore the expanding theoretical boundary and technological orientation of AIS. Future research should advance inquiries into automation, AI-enabled accounting systems, digital audit ecosystems, and cross-institutional research synergies to strengthen the field’s scientific maturity.
KOLABORASI STRATEGIS BERSAMA BANK INDONESIA: MENINGKATKAN KUALITAS KEUANGAN UMKM KOTA PADANG MELALUI PENDAMPINGAN AKUNTANSI DENGAN APLIKASI SIAPIK Sanda Patrisia Komalasari; Muhammad Wafiq; Ghina Luqyana Ref; Rayna Kartika; Rita Rahayu
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 7 No. 2 (2024)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v7i2.598

Abstract

This activity aims to train and assist several MSMEs in Padang City in utilizing the SIAPIK Application in their business. SIAPIK application is an application from Bank Indonesia for web-based accounting records designed to make it easier for MSMEs to carry out financial records. The methods used in this activity include socialization sessions, direct training and regular mentoring. Activities began with two days of socialization and training at the Bank Indonesia Building, West Sumatra, on 15-16 September 2023, followed by intensive assistance for three months until the end of December 2023. Socialization was conducted to introduce the SIAPIK Application and its benefits, while direct training provided MSMEs with an understanding of how to use the application—three months of assistance ensured that MSMEs could implement accounting records independently. The results of this activity show that all participants are proficient in using the SIAPIK Application. However, even though they have been provided with training and assistance, not all MSMEs carry out financial records regularly and comprehensively. This shows that there are internal obstacles among MSMEs that must be overcome. The conclusion from this activity is that intensive training and mentoring are very effective in improving the ability of MSMEs to use the SIAPIK Application. However, additional efforts are needed to achieve consistent financial records, such as providing incentives or ongoing support. The next recommended activity is to hold periodic follow-up sessions to monitor developments and motivate MSMEs to continue carrying out financial records in a disciplined manner using the SIAPIK Application.
PENGARUH GUNCANGAN KEUANGAN DAN DUKUNGAN SOSIAL TERHADAP KESEJAHTERAAN KEUANGAN DENGAN PERILAKU KEUANGAN SEBAGAI MEDIASI Manel, Helmi Azizati; Rahayu, Rita
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/edqr0406

Abstract

Penelitian ini bertujuan untuk membuktikan dan menganalisis pengaruh guncangan keuangan dan dukungan sosial terhadap kesejahteraan keuangan dengan perilaku keuangan sebagai mediasi serta membuktikan pengaruh tidak langsung dari perilaku keuangan dalam memediasi hubungan antara guncangan keuangan dan dukungan sosial dengan kesejahteraan keuangan pada Masyarakat usia produktif di Sumatera Barat. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei yang dilakukan pada 204 orang masyarakat usia produktif di Sumatera Barat. Teknik pengumpulan data yang digunakan adalah purposive sampling. Proses pengumpulan data dan informasi dilakukan dengan menyebarkan kuesioner, melalui google form. Metode analisis data yang digunakan dalam penelitian ini adalah Structural Equation Modelling (SEM). Pengolahan data dilakukan dengan menggunakan bantuan software Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa guncangan keuangan dan dukungan sosial berpengaruh signifikan terhadap perilaku keuangan masyarakat usia produktif di Sumatera Barat. Selain itu, menemukan bahwa perilaku keuangan mampu memediasi hubungan antara guncangan keuangan dan dukungan sosial dengan kesejahteraan keuangan masyarakat usia produktif di Sumatera Barat.
Co-Authors Abdul Karib Afandi Afandi Ahwan Sholih Al-Ichwani, Azzahra Amalda Aulia Amir, Mayasyanti Dewi Andre Kurniawan Anne Putri Annisa Rahman Asmarawanti, Asmarawanti Asniati, Asniati Aulia, Amalda Azizah, Nikmatul Azni Srimaydila Aziz Azra Ramizah Bahari, Asniati Bin Sansuwito, Tukimin Budi Rahmadya Chodir, Fatkul Defriko Gusma Putra Delva Muharni Denny Yohana Deny Yohana Dewi Permatasari, Dewi Dhini Suryandari, Dhini Dodi Suryadi, Dodi Eka Budiarto, Eka Eka Permana, Revi Emdat Suprayitno ERI BESRA, ERI Erna Safariyah F Fitraharizki Fahmy, Rahmi Fanessa, Fanessa Fery Adrianus Fitraharizki, F Fitriani, Rani Gayatri, Satya Ghina Luqyana Ref Haerani Maksum Hakimi, Nurul Halimah Tusya Diah Harits, Muhammad Dzakwan El Henri Setiawan Hukmi, Wilda Husna Roza Husnul Khatimah Idun Ariastuti Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Irpan Ali Rahman Judith Zakary Liawati, Nunung Lidiyawati, Herlina Linda Agustina Lisa Fitriani Rahman Ludipa, Olin Meisa Mamat Pratama, Mamat Manel, Helmi Azizati Mardhiyah, Sayang Ajeng Meuthia, Meuthia Muammar Fawwaz Muhammad Wafiq Mutiara Candra Nada Salsabila Arsy Nazhfiyani KS Novianty, Lia Nurapandi, Adi Nurkamilah, Andi Nurlaila Fitriani Pondrinal, Muhammad Purnairawan, Yosep Rahayu Dinassari Rahmat Febrianto Ramadani, Rima Ratnawati Rafles Ratni Prima Lita Rayna Kartika, Rayna Retnoningrum Hidayah Ria Andriani Rida Rahim Safitri, Embun Iindrajati Saldi, Wardah Awwalin Sanda Patrisia Komalasari Saparuddin Latu Sari, Dellani Mutia Selvy Mozin Septin Maisharah K Silfia Riski Sri Dewi Edmawati Sri Kartika Afini Suci Fitriamiranti Sukirman - Sunaras, Syawallya Sundewi, Alis Suryani, Indah Permata Suziana, Suziana Syafira, Tama Aulia Syahril Ali Teten Tresnawan Triani, Laura Amelia Trisni Suryarini Vera Pujani Verinita, Verinita Verni Juita Viya Guziana Sari Wati, Nenden Lesmana Wilda Hukmi Yanti Yanti YANTI, PENTI DORA Yeni Yulianti Yuhandri Yuhandri, Yuhandri