Article Per Year (5 Year)
p-Index From 2020 - 2025
0.562
P-Index
This Author published in this journals
All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Ilmiah Manajemen dan Bisnis Jurnal Eksplorasi Akuntansi (JEA)
Dwinanda, Rizky Ridho
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Ethics and Leadership in Crisis Management: A Systematic Literature Review Dwinanda, Rizky Ridho; Utama, Anak Agung Gde Satia; Fauziyan, Ali
Jurnal Ilmiah Manajemen & Bisnis Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jimb.v10i1.6304

Abstract

This study aims to systematically examine the role of ethical leadership in enhancing crisis management outcomes across various sectors, focusing on significant global crises such as the COVID-19 pandemic and the 2007–2009 financial crisis. Employing a systematic literature review guided by PRISMA protocols, six peer-reviewed articles from high-impact journals were analyzed using thematic content analysis. Key findings reveal that ethical leadership substantially improves both immediate crisis responses and long-term organizational resilience by fostering transparency, accountability, and stakeholder trust. Leadership styles, including transformational, directive, and responsible leadership, when integrated with robust ethical frameworks, effectively navigate complex crisis challenges while mitigating adverse effects on employees and reputation. The study underscores the importance of ethical communication and inclusive decision-making in sustaining organizational legitimacy during crises. Practical implications suggest that organizations should embed ethical leadership in crisis preparedness strategies and prioritize employee well-being during restructuring. The study contributes to the scholarly body by highlighting the necessity of sector-specific ethical frameworks and calling for more interdisciplinary, longitudinal research to deepen understanding ethical leadership in crisis contexts.
The Role of Corporate Governance in Financial Fraud Prevention: A Systematic Literature Review Dwinanda, Rizky Ridho; Utama, Anak Agung Gde Satia
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 2 (2025): Nominal September 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i2.81860

Abstract

This study systematically examines corporate governance mechanisms and their effectiveness in preventing financial fraud across diverse organizational contexts. The findings reveal that governance effectiveness is highly context-dependent, influenced by industry type, firm size, and regulatory environment. Tailored governance strategies incorporating structural oversight and cultural dimensions significantly reduce fraud risk. Moreover, regulatory frameworks and enforcement practices must strike a balance to maintain managerial motivation while ensuring accountability. Emerging governance challenges such as digitalization, board political connections, and stakeholder inclusivity require further empirical investigation. The study contributes to the literature by advocating integrated governance frameworks that combine formal and informal elements, offering insights for researchers and practitioners seeking to enhance fraud mitigation. These findings are important for developing adaptive, context-sensitive governance models that effectively address contemporary fraud risks. Keywords: Audit Committees, Board Composition, Corporate Governance, Financial Fraud Prevention, Fraud Mitigation Strategies  ABSTRAK Penelitian ini secara sistematis mengkaji mekanisme tata kelola perusahaan dan efektivitasnya dalam mencegah penipuan keuangan di berbagai konteks organisasi. Temuan menunjukkan bahwa efektivitas tata kelola sangat dipengaruhi oleh konteks, termasuk jenis industri, ukuran perusahaan, dan lingkungan regulasi. Strategi tata kelola yang disesuaikan dengan mengintegrasikan pengawasan struktural dan dimensi budaya secara signifikan mengurangi risiko penipuan. Selain itu, kerangka regulasi dan praktik penegakan harus menyeimbangkan motivasi manajerial dan akuntabilitas. Tantangan tata kelola baru seperti digitalisasi, koneksi politik dewan, dan inklusivitas pemangku kepentingan membutuhkan penelitian empiris lebih lanjut. Studi ini memberikan kontribusi dengan mendorong kerangka tata kelola terpadu yang menggabungkan elemen formal dan informal serta memberikan wawasan bagi peneliti dan praktisi untuk meningkatkan mitigasi penipuan. Temuan ini memiliki implikasi penting dalam pengembangan model tata kelola yang adaptif dan sensitif konteks untuk mengatasi risiko penipuan kontemporer.  Kata Kunci: Komite Audit, Komposisi Dewan, Tata Kelola Perusahaan, Pencegahan Penipuan Keuangan, Strategi Mitigasi Penipuan
Reimbursement Fraud di Era Digital: Tinjauan Sistematis Skema, Determinan, dan Kontrol Berbasis Risiko Dwinanda, Rizky Ridho; Utama, Anak Agung Gde Satia
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3414

Abstract

This paper synthesizes contemporary evidence on reimbursement fraud across healthcare and adjacent claim-based systems, addressing four questions on dominant schemes, multi-level drivers, control effectiveness, and the digital evolution of modus operandi. Reimbursement fraud persists amid expanding automation, creating financial leakage, operational inefficiency, and credibility risks for payers and providers. The study’s novelty lies in integrating behavioral, organizational, and institutional lenses with a process-stage mapping that aligns “scheme × claim-stage × control,” while proposing a minimum reporting set for evaluation metrics beyond raw accuracy. A PRISMA-guided systematic review of Scopus-indexed, peer-reviewed articles (2016—2025) identifies thirteen studies and codes schemes, stages, determinants, interventions, and outcomes for narrative synthesis. Findings indicate recurrent upcoding, phantom billing, unbundling, duplicate claims, and cost inflation, concentrated at adjudication and post-payment review when verification is fragmented. Risk-based pre-authorization, targeted verification, and post-payment audits work best within interoperable data governance, complemented by ML/AI analytics, document forensics, and, where appropriate, blockchain for audit integrity. Digitalization scales fraudulent attempts, requiring continuous monitoring, model refresh, and shadow testing to manage drift and adaptive behavior. The main implication is a shift from tool-centric fixes to adaptive, risk-based systems of control that report accuracy, detection latency, false-positive burden, and financial recovery for policy-relevant decisions.
Co-Authors Fauziyan, Ali Satia Utama, Anak Agung Gde