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All Journal Account : Jurnal Akuntansi, Keuangan dan Perbankan Studi Akuntansi, Keuangan, dan Manajemen Jurnal Teknologi Pendidikan ( JTekpend)
Rohmi, Nurul
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Peran Audit Internal : Strategi deteksi kecurangan oleh Inspektorat Kabupaten Bangkalan Djasuli, Mohamad; Rohmi, Nurul
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i1.7500

Abstract

The large number of fraud cases that occur in Bangkalan regency results in the increasingly important role of internal auditors in helping prevent and detect fraud. Many cases occur, namely falsifying financial reports that are made as good as possible, but the realisation is a lot of fraud. The method used in this research is descriptive qualitative with the aim of being able to describe in depth like the original. The data sources used are primary data sources because through interviews which are then analysed so that they become understandable writing. The role of internal audit is definitely needed by local government organisations in minimising fraud. Prevention and detection of fraud is not underestimated because it can have an effect on the continuity of a company in the future. The role of internal audit can be divided into 3, namely as a supervisor who can also conduct examinations, then become a consultant who can provide advice and recommendations, and finally as a catalyst that helps the management of a company. If the role of internal audit is appropriate, then fraud in an organisation can be detected early and can be resolved more quickly. The result of this study is that the role of internal audit in helping to detect fraud is very good and optimal with various strategies that have been carried out in the hope of reducing the number of frauds in the city.  Keywords: Internal Audit Role; Detection and prevention strategies; Fraud.  
Sewindu Pemetaan Bibliometrik Penelitian Teori Fraud Pentagon pada Financial Statement Anggelina, Marhini; Rohmi, Nurul; Islami, Mauludatul; Rahma, Siti Aulia; Zuhdi, Rahmat
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.4099

Abstract

Purpose: This study aims to conduct a bibliometric mapping of Google Scholar-indexed literature over the last eight years (2016–2024) related to the fraud pentagon theory and its application in analyzing fraudulent financial statements in Indonesia. Methodology/approach: This research employs a quantitative approach using a literature study design. Data were obtained using the Publish or Perish software, resulting in 347 relevant articles. These were further analyzed using the VOSviewer tool to visualize trends, clusters, and keyword frequencies in the existing literature. Results/findings: The findings indicate a significant growth in the number of publications on fraud pentagon theory, particularly in 2021 (65 articles) and 2022 (72 articles). Network visualization using VOSviewer shows five primary research clusters. Frequently used keywords include “Pentagon,” “Financial Statements,” and “Indonesia Stock Exchange,” reflecting mainstream research interests. In contrast, emerging topics such as “F-Score Model” and “Determinants” appear less frequently, highlighting research gaps. Influential factors commonly discussed include pressure, financial stability, and internal business conditions as key triggers of financial statement fraud. Conclusion: This bibliometric analysis confirms the central role of fraud pentagon theory in the Indonesian academic discourse on financial fraud. It also identifies underexplored areas that deserve more attention from future researchers, particularly quantitative indicators like the F-Score Model. Limitations: The study is limited to 347 articles deemed relevant from an initial pool of 450; 103 were excluded due to being non-academic (e.g., theses, reviews). Contribution: This research highlights gaps and future directions for forensic accounting studies, encouraging deeper exploration into predictive fraud detection models and underrepresented variables.
EKSPLORASI TEKNOLOGI BLOCKCHAIN DALAM PENDIDIKAN Anggelina, Marhini; Rohmi, Nurul; Fahmi, Rijal; Abrori, Rian
Jurnal Teknologi Pendidikan Vol. 4 No. 2 (2024): Jurnal Teknologi Pendidikan (JTekpend)
Publisher : FKIP Palangka Raya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/jtekpend.v4i2.14518

Abstract

Blockhain merupakan sebuah teknologi yang biasanya terkait dengan kripto dan keuangan. Akan tetapi sebenarnya teknologi ini tidak hanya dapat diterapkan dalam lingkup keuangan, tetapi juga dalam lingkup pendidikan. Meskipun teknologi ini dapat diterapkan dalam lingkup pendidikan, tetapi banyak institusi yang belum menerapkannya karena disebabkan banyak hal seperti kurangnya pemahaman mengenai teknologi Blockhain. Penelitian ini bertujuan untuk mengeksplorasi mengenai teknologi Blockchain dalam pendidikan, mulai dari keuntungannya serta tantangan yang harus dihadapi. Metode yang dipakai untuk menjawab permasalahan dalam penelitian ini adalah menggunakan metode kualitatif studi literatur. Metode studi literatur merupakan rangkaian kegiatan yang berkaitan dengan pengumpulan data pustaka, membaca, mencatat serta mengolah semua bahan penelitian. Proses pencarian literatur yang digunakan menggunakan bantuan aplikasi Publish or Perish dengan membatasi artikel, jurnal, serta hasil penelitian lain yang terbit dari tahun 2019 sampai dengan 2024. Data yang telah dikumpulkan, kemudian diteliti dan diuraikan secara naratif. Adaupun hasil yang diperoleh pada bagian kesimpulan menunjukkan bahwa penerapan teknologi Blockhain dalam pendidikan bukanlah suatu hal yang mustahil. Apabila diterapkan Blockchain memiliki potensi yang sangat besar serta keuntungan yang sangat berdampak baik terhadap kemajuan teknologi dalam pendidikan.
Co-Authors Anggelina, Marhini Islami, Mauludatul Mohamad Djasuli, Mohamad Rahma, Siti Aulia Rahmat Zuhdi Rian Abrori Rijal Fahmi