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All Journal Sosiohumaniora Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Pendidikan Akuntansi dan Keuangan Journal of Accounting Auditing and Business Jurnal Ekonomi dan Bisnis Terapan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Riset Ilmu Ekonomi COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat JRABA Studi Akuntansi, Keuangan, dan Manajemen Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) Business Management International Journal of Management and Business Economics International Journal of Pertapsi Aktsar: Jurnal Akuntansi Syariah
Zaldy Adrianto
Department Of Accounting, Faculty Of Economics And Business, Universitas Padjadjaran
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Risk Assesment dan Adopsi Teknologi Informasi terhadap Pendeteksian Fraud pada BPK RI Irfani, Khansha Sindra; Winarningsih, Srihadi; Adrianto, Zaldy; Lestari, Sri Widi
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 12 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v4i12.2931

Abstract

Pendeteksian fraud merupakan aspek krusial dalam audit keuangan, terutama di lembaga pemeriksa seperti Badan Pemeriksa Keuangan Republik Indonesia (BPK RI). Fraud yang tidak terdeteksi dapat menyebabkan dampak besar terhadap transparansi dan akuntabilitas keuangan negara. Penelitian ini bertujuan untuk menganalisis bagaimana risk assessment dan adopsi teknologi informasi dapat meningkatkan efektivitas pendeteksian fraud. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan mengumpulkan data melalui wawancara mendalam, analisis dokumen, dan observasi terhadap auditor yang bekerja di BPK RI. Hasil penelitian menunjukkan bahwa semakin baik proses risk assessment yang diterapkan, semakin akurat pendeteksian fraud yang dilakukan. Faktor seperti pengalaman auditor, pemahaman terhadap entitas auditee, serta komunikasi internal menjadi elemen penting dalam efektivitas risk assessment. Selain itu, adopsi teknologi informasi terbukti membantu auditor dalam memperoleh dan menganalisis data dengan lebih cepat, sehingga mempercepat proses pendeteksian fraud. Penggunaan aplikasi audit yang terintegrasi meningkatkan efisiensi kerja auditor dan mengurangi risiko kesalahan manusia. Dengan demikian, kombinasi risk assessment yang efektif dan pemanfaatan teknologi informasi yang optimal dapat menjadi strategi utama dalam mendukung transparansi dan akuntabilitas keuangan di Indonesia.
Impact of Internal Control on Fraudulent Financial Statement Of State Owned Enterprises Zaki, Muhammad Jawad; Adrianto, Zaldy
International Journal of Management and Business Economics Vol. 4 No. 2 (2026): February
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i2.1420

Abstract

This study examines the influence of internal control effectiveness on the likelihood of financial statement fraud among 26 State-Owned Enterprises (SOEs) during the 2023–2024 period, using secondary data obtained from annual reports and analyzed through a Common Effect Model regression. Internal control effectiveness is measured using an Internal Control Index, while the probability of fraudulent reporting is proxied by the Beneish M-Score. The findings reveal that internal controls, in aggregate, have a significant negative effect on the potential for financial statement fraud. At the component level, Risk Assessment, Information and Communication, and Monitoring show significant negative effects, whereas Control Environment and Control Activities do not exhibit significant influence. Moreover, the average Beneish M-Score indicates a tendency toward potential financial reporting fraud within the sampled SOEs.
Faktor-Faktor yang Mempengaruhi Perubahan Deposito Mudharabah (Studi Empiris Pada Bank Umum Syariah di Indonesia) Jannah, Dinna Miftakhul; Fitrijanti, Tettet; Adrianto, Zaldy
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 1 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i1.6833

Abstract

This study aims to examine the factors influencing the changes of mudharabah deposit in Islamic banks in Indonesian during the period of 2014-2018. The dependent variable used in this research is mudharabah deposit in the Islamic bank. The independent variable in this research is financing to deposit ratio (FDR), nonperforming financing (NPF), bank size, interest rate, and rate of return is moderating variable. The sample used in this study is all Islamic Commercial Banks in Indonesia in 2014-2018. The data analysis method used in this study is panel data regression analysis and moderated regression analysis. The results showed that simultaneously financing to deposit ratio, nonperforming financing, bank size, interest rate, and rate of return is moderating variable influenced mudharabah deposit. The results showed that partially financing to deposit ratio and bank size have a significant positive effect on mudharabah deposits. Nonperforming financing variable and interest rates have no significant effect on mudharabah deposits. The rate of return variable as a moderating variable has no significant effect relationship between the interest rate and mudharabah deposits.
IT Governance Capability Assessment Using COBIT 2019 DSS Domain: A Case of DKI Jakarta Education Office Yasmin Hakim; Zaldy Adrianto
Business Management Vol. 5 No. 3 (2026): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/vpv70a61

Abstract

As a provider of digital education services, the DKI Jakarta Provincial Education Office requires effective information technology (IT) governance to support the implementation of the Electronic-Based Government System (SPBE). However, the current SPBE evaluation does not assess the capability of IT processes at the operational level. Therefore, this study aims to: (1) assess the capability level of information technology governance within the Deliver, Service, and Support (DSS) domain using the COBIT 2019 framework, (2) analyze the gap between the current capability level (as-is) and the target capability level (to-be), (3) identify weaknesses in information technology service processes based on the capability assessment and gap analysis, and (4) formulate recommendations to improve information technology service governance. A qualitative approach with a case study method was employed. Data were collected through interviews, observations, and document analysis involving five informants selected using purposive sampling based on the RACI chart. The data were analyzed using the Process Assessment Model (PAM) to determine the capability level of each DSS process. The results indicate that DSS01, DSS04, DSS05, and DSS06 achieved Capability Level 3 (Established Process), while DSS02 and DSS03 achieved Capability Level 2 (Managed Process). Gap analysis revealed that all DSS processes remain below the target Capability Level 4 (Predictable Process), primarily due to the absence of quantitative process performance measurement, inadequate operational documentation, and insufficient monitoring and control mechanisms. The identified capability gaps reveal weaknesses in IT service processes, including the absence of standardized incident and problem management procedures, limited quantitative performance measurement, inadequate process control mechanisms, and incomplete operational documentation. Based on these findings, this study recommends developing Standard Operating Procedures (SOPs), establishing Key Performance Indicators (KPIs), and strengthening monitoring, control, and cross-unit coordination mechanisms to improve the quality of IT service governance. The findings also demonstrate that COBIT 2019 complements SPBE evaluation by providing a detailed operational-level capability assessment that supports continuous improvement of digital public services. 
Co-Authors Adhi Alfian Adjeng Kartika Rizkiana Ajeng Apridiyanti Anwar, Muhammad Khoirul Arif Satria Buana Handoko, Rangga Restu Damayanti, Rahayu Dinna Miftakhul Jannah Erika Handayani Ersa Tri Wahyuni Fauzi Purwa Nugraha Habieb Prasojo, Luqman Hamzah Ritchi Harry Suharman Helmi Naufal Rafdiansyah Irfani, Khansha Sindra Ismail, Ahmad Hafiz Jannah, Dinna Miftakhul Kharisma Setiono Larasati Sugianto Lestari, Sri Widi Mahri, Annisa Nanny Dewi Tanzil Rizki Amalia Rizki Amalia Tettet Fitrijanti Vina Octaviana Winarningsih, Srihadi Yasmin Hakim Zaki, Muhammad Jawad