Article Per Year (5 Year)
p-Index From 2021 - 2026
4.21
P-Index
This Author published in this journals
All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Ekonomi Modernisasi Jurnal Manajemen Dayasaing AKUNTANSI DEWANTARA Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JURNAL BISNIS & AKUNTANSI UNSURYA Asia Pacific Fraud Journal Business Management Analysis Journal (BMAJ) Global Financial Accounting Journal Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Business Economic, Communication, and Social Sciences Journal (BECOSS) Jumat Informatika: Jurnal Pengabdian Masyarakat Jumat Pendidikan: Jurnal Pengabdian Masyarakat Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Velocity: Journal of Sharia Finance and Banking AKM: Aksi Kepada Masyarakat BIOS : Jurnal Teknologi Informasi dan Rekayasa Komputer Al-Buhuts (e-journal) Jurnal Akuntansi dan Audit Syariah (JAAIS) Journal of Islamic Economics and Finance Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Journal of Islamic Economics and Finance Velocity: Journal of Sharia Finance and Banking Abdimas Mandalika JAS (Jurnal Akuntansi Syariah) JPS (Jurnal Perbankan Syariah)
Wahid Wachyu Adi Winarto
Universitas Islam Negeri K.H. Abdurrahman Wahid, Pekalongan, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Nursing Public Health Social Sciences Other

Published : 37 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Asia Pacific Fraud Journal

 1 
The Role of Islamic Work Ethics in Moderating Influence Love of Money and Machiavellian Nature to Fraud Accounting in Management of Village Funds Parawansa, Khofifah Indar; Winarto, Wahid Wachyu Adi
Asia Pacific Fraud Journal Vol. 9 No. 1: 1st Edition (January-June 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i1.319

Abstract

The number of fraud cases in Indonesia has been increasing annually, and it has started to spread to the countryside. This turns into an irony as the hamlet continues to grow and evolve into a sophisticated community. The goal is to investigate how a love of money and other Machiavellian traits affect the tendency for fraud accounting when using village funds, as well as how the Islamic work ethic influences the interaction between the village apparatus and the community in Wonokerto District. The SEM-PLS technique is being used in this quantitative study. Primary data were employed, and 66 persons made up the sample size through the use of purposive sampling procedures in conjunction with the questionnaire method of data collecting. According to the findings, the inclination of accounting fraud was significantly influenced by both love of money and Machiavellian tendencies, and the Islamic work ethic was found to be ineffective in mitigating this effect.
Bibliometric Analysis and Visualization: Fraud Accounting Research Winarto, Wahid Wachyu Adi
Asia Pacific Fraud Journal Vol. 10 No. 1: 1st Edition (January-June 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i1.385

Abstract

This study systematically examines the intellectual structure of accounting fraud research, identifying key trends, gaps, and opportunities to guide future scholarly and practical efforts in fraud detection and prevention. Using bibliometric analysis, we evaluate 193 Scopus-indexed articles (1993–2024) with R-Studio, VOSviewer, and Excel to map influential authors, keyword networks, citation trends, and collaboration patterns. The field gained momentum post-2016, with the United State dominating research output. However, studies remain siloed most focus on fraud detection rather than prevention, and minimal cross-author collaboration exists. Keyword analysis reveals evolving themes, yet few explore accounting techniques as proactive fraud deterrents. The study relies on Scopus data, potentially excluding relevant non-indexed works. Additionally, bibliometric analysis emphasizes trends over in-depth theoretical critique. Practitioners gain a consolidated view of fraud research, while researchers can leverage identified gaps, particularly in prevention strategies to design impactful studies. Policymakers may use findings to encourage interdisciplinary collaboration. This is among the first bibliometric reviews to systematically assess accounting fraud literature, offering a visual and analytical roadmap for future innovation in fraud prevention. By highlighting understudied areas, it challenges researchers to move beyond detection toward actionable solutions.
The Role of Islamic Work Ethics in Moderating Influence Love of Money and Machiavellian Nature to Fraud Accounting in Management of Village Funds Parawansa, Khofifah Indar; Winarto, Wahid Wachyu Adi
Asia Pacific Fraud Journal Vol. 9 No. 1: 1st Edition (January-June 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i1.319

Abstract

The number of fraud cases in Indonesia has been increasing annually, and it has started to spread to the countryside. This turns into an irony as the hamlet continues to grow and evolve into a sophisticated community. The goal is to investigate how a love of money and other Machiavellian traits affect the tendency for fraud accounting when using village funds, as well as how the Islamic work ethic influences the interaction between the village apparatus and the community in Wonokerto District. The SEM-PLS technique is being used in this quantitative study. Primary data were employed, and 66 persons made up the sample size through the use of purposive sampling procedures in conjunction with the questionnaire method of data collecting. According to the findings, the inclination of accounting fraud was significantly influenced by both love of money and Machiavellian tendencies, and the Islamic work ethic was found to be ineffective in mitigating this effect.
Co-Authors Aisatul Munadaroh Amalia Fakhru Nisa Anita Nur Fitriya Farah Annisa Fatimatul Falah Ferida Rahmawati Fitri Arini Hendri Hermawan Adinugraha Ina Mutmainah Ina Mutmainah Indah Pratiwi M. Arif Kurniawan Mohammad Syaifuddin Mohammad Syaifuddin Muhammad Rikzam Kamal Muhammad Sulthoni Muzaiyanah Muzaiyanah Novendi Arkham Mubtadi Novendi Arkham Mubtadi Parawansa, Khofifah Indar Sadali, Ayatullah Saifudin, Abdul Ghofar Solekha, Yasmin Afnan Solly Aryza SUKIRNO Sukirno Sukirno Sukirno Sukirno Teddy Dyatmika Tri Nurhidayah Tri Nurhidayah Tri Nurhidayah, Tri Yasmin Afnan Solekha