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All Journal Avatara Harmoni Sosial: Jurnal Pendidikan IPS AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Bina Praja The Indonesian Journal of Social Studies SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Journal of Principles Management and Bussines
WISNU
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Arts Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Journal of Principles Management and Bussines

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Enhancing Public Accountability through AIS Audits in Tegal Regency Wisnu
Journal of Principles Management and Business Vol. 4 No. 02 (2025): October 2025
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v4i02.281

Abstract

This study examines the role of accounting information system (AIS) audits in fraud control within the Tegal Regency Local Government. The research synthesizes findings from multiple empirical studies conducted between 2021 and 2025, focusing on the interaction between AIS, internal control, internal audit, and transparency in preventing fraudulent practices. Results indicate that effective AIS audits strengthen internal control mechanisms, enhance data accuracy, and improve financial accountability. Empirical evidence shows that well-designed AIS can minimize opportunities for manipulation and misappropriation, aligning with the fraud triangle theory that links fraud occurrence to pressure, opportunity, and rationalization. The findings also highlight that digital-based auditing practices and good governance contribute significantly to building transparency and public trust. Some studies report mixed results regarding the mediating effect of internal control on AIS and audit roles. This implies that fraud prevention effectiveness depends on institutional readiness, auditor competence, and system integration. The study recommends that the Tegal Regency Local Government adopt integrated, transparent, and digitalized audit mechanisms to enhance fraud detection and prevention capacity. Future research should include broader regional comparisons and evaluate the long-term impact of AIS audit reforms on governance performance.
Co-Authors Abdur Rohman ALVIN SADEWA, GARY AMALIYAH, FITRI Arif, Syarifuddin ASTRIANA, SITI BAGUS SAPUTRA, ADI BELLA AYU KUSUMA, MONICA Bintoro, Yusuf Agung Drakel , Julia Kumala Asri DWI LESTARI, HESTY DWI SUSANTI, FITRIA FARA ULFA NADIYAH, NUR FURAIDA, RENIM HARIS NASUTION, MOHAMAD Harmanto Heny Setiyowati INAYATULLAH, AINUL Joko Pranoto KRISNAWATI, MAI MAHDIANA, NABILLAH Mahfud Mahfud Marganda, Iman Pasu MEIRINAWATI Mely Tri Octavina Mudzakkir, Moh MUHAMMAD JACKY Muhammad Yusuf NAILA YULIA NATASYA, RAGIL NIZAR ROMADHAN, MOCHAMAD RAMAYANTI, ANISYAH Riztika Widyasari ROFI PRADANA, HAFID ROHMANIYAH, NURUL Rosidin, Haliza Aflin Syauky Sekardani, Puspita Sari Setianingsih, Agnes Tutut Sitohang, Lidya Lestari TIOFANI, ARDIAN Tjitjik Rahaju Triana Kartika Santi WAHYUNINGSIH, EFA