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Literature Review: The Implementation of Internal Controls in Fraud Prevention For The Banking Sector Cahaya Putra, Vicky Dzaky; Djajadikerta, Hamfri; Setiawan, Amelia
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.325

Abstract

Corrupt practices are one of the most common occurrences in the public sector. Corruption is usually prevented by management by establishing policies, systems and procedures. These are designed to ensure that the board, management and other employees of the company have taken the necessary measures to build confidence in their abilities. This is achieved by implementing internal controls. The aim of this research is to explain how internal controls are implemented to prevent banking crises. The research was conducted through literature studies, collecting journals and literature books on implementing internal controls with a focus on accident prevention. Based on the study results, it is clear that the introduction of internal control in the banking system enables research on comprehensive compensation prevention.
User Satisfaction of Accounting Information Systems Using The End User Computing Satisfaction (EUCS) Model: A Systematic Literature Review Cahaya Putra, Vicky Dzaky; Setiawan, Amelia
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14077

Abstract

This study aims to investigate empirically the basis for improving user satisfaction of accounting information systems by using basic theoretical concepts and supporting assessment tables which are the basis for the research topic of User Satisfaction of Accounting Information Systems by using the End User Computing Satisfaction (EUCS) Model for accountants in Indonesian banking companies. This study uses a systematic literature review method by using the Publish or Perish version 8 application as a support for scientific literature collection. The researcher determined that the procedure carried out in collecting the literature of this research was sourced from scientific publications that had indexes on the crossref and google scholar databases. The results of this study found that the EUCS Theory emphasizes five key factors that affect user satisfaction including content, precision, format, usability and timeliness. Each of these dimensions is very important in determining user satisfaction with the accounting information system used.