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All Journal Jurnal Paradigma Ekonomika Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Jurnal Ekonomi Syariah Teori dan Terapan Jurnal Al-Qardh HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen & Keuangan Jurnal Pemberdayaan Masyarakat Madani (JPMM) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi dan Keuangan AKTSAR: Jurnal Akuntansi Syariah International Journal of Supply Chain Management Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Ilmiah Ekonomi Global Masa Kini Journal of Accounting Auditing and Business SULUH: Jurnal Abdimas Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Riset Akuntansi Kontemporer JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi dan Bisnis Terapan Jurnal Abdimas Bina Bangsa Jurnal Pengabdian Masyarakat Aufa (JPMA) Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Apssai Accounting Review (ApAR) Jurnal Pusat Inovasi Masyarakat JRABA Islamiconomic: Jurnal Ekonomi Islam Jurnal Akuntansi dan Keuangan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Riset Akuntansi Moderation: Journal of Islamic Studies Review JIMEK Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Citra Sukmadilaga
Fakultas Ekonomi Dan Bisnis, Universitas Padjadjaran
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Transportation Other

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A BIBLIOMETRIC ANALYSIS OF COMPETENCE, PROFESSIONAL SKEPTICISM, AND DIGITAL FORENSICS IN INVESTIGATIVE AUDIT QUALITY Ramadhan, Muhamad Dias; Sukmadilaga, Citra; Mubarrok, Ahmad
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.30663

Abstract

The increasing complexity of financial fraud and corporate misconduct has heightened the demand for high-quality investigative audits. Achieving such quality, however, remains challenging, as it requires auditor competence, professional skepticism, and the effective use of digital forensic tools. This study aims at examining how these dimensions are reflected in the academic discourse on investigative audit quality. A bibliometric analysis was conducted using 66 documents indexed in Scopus between 2015 and 2025, mapping global publication trends, thematic clusters, and scholarly collaborations. The results indicate a significant rise in research after 2020, dominated by Business and Accounting, with growing contributions from Computer Science. Four thematic clusters emerged: audit quality and skepticism, fraud detection and competence, digitalization and forensic technology, and ethics and governance. These findings reveal research gaps, particularly in the combined study of skepticism and forensic technology, and emphasize the need for curriculum redesign, professional training, and adaptive regulation.
Peluang Pengusaha Mikro dan Kecil (UMK) Menggunakan Layanan Digital Lembaga Keuangan Mikro Syariah Lubis, Chairia; Nugroho, Lucky; Fitrijanti, Tettet; Sukmadilaga, Citra
AL-QARDH Vol 5 No 1 (2020): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to find out the opportunities of digital services owned by Sharia Micro Finance Institutions (Baitul Mal Wa Tamwil-BMT) to reach Micro and Small (MSME) customers. Therefore the research question in this article is how the opportunities for the use of digital services by MSEs. This research method uses library research and interviews with BMT managers so that this research is qualitative. Following the results of the study, BMTs must collaborate with financial technology (fintech) companies to provide customer application. Furthermore,
PERBEDAAN PENERAPAN STANDAR ISLAMIC STOCK SCREENING DAN SOCIAL ENVIRONMENT INDEX TERHADAP KINERJA PORTOFOLIO SAHAM BEI Balgis, Putri Dona; Fitrijanti, Tettet; Sukmadilaga, Citra
APSSAI ACCOUNTING REVIEW Vol 1 No 1 (2021): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.092 KB) | DOI: 10.26418/apssai.v1i1.7

Abstract

This research examined differences of portfolio performance before adding indicator of social environment index from five standards (ISSI, FTSE, MSCI, DJIM and S&P) and differences of portfolio performance before and after adding indicator of social environment index.The result concludes portfolio performance using the Sharpe measure significantly different, while Treynor and Jensen Alpha did not show a significant difference of performance, there is also no significant difference of portfolio performance (Sharpe, Treynor and Jensen Alpha) before and after adding indicator social environment index. It shows that addition of indicator social environment index is not affected portfolio performance.
Kecurangan Laporan Keuangan Ahmad Basid; Karina Odia Julialevi; Rishi Septa Saputra; Nanik Rahayu; Moh. Wahyudin Zarkasyi; Srihadi Winarningsih; Citra Sukmadilaga
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 2 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i2.6121

Abstract

Financial statements provide a comprehensive overview of an entity's performance over a specific period. The accurate and proper presentation of these statements, in accordance with established accounting standards, is crucial for enabling decision-makers to make informed and effective decisions. However, instances of fraud in financial reporting by top management and accountants continue to be observed. This webinar aims to shed light on common patterns of fraudulent financial statements within organizations, addressing perspectives from both academic and practitioner viewpoints. Strong corporate governance plays a vital role in establishing adequate control systems that help minimize the risk of fraudulent financial reporting. Additionally, segregating duties and authorities is essential in reducing the risk of financial misstatements. Fraud detection can be effectively conducted through financial ratio analysis, both vertical and horizontal, as well as forensic and digital data analysis techniques
Co-Authors Abd. Akram H Adiningsih, Tutut Afiyana, Indria Fitri Agustiningsih, Maulina Anak Agung Istri Sri Wiadnyani Anita Dwi Utami Anita Dwi Utami Ardian Ardian Asmawanti-s, Dri Balgis, Putri Dona Billy Vidhya Rumbobiar Cempaka, Adisti Gilang Chairia Chairia Chairia Lubis Cupian Cupian Desy Astrid Anindya devi, Meita candra Devianti Yunita Dewi Febriani Dewi, Divina Mahardika Dillak, Vaya Juliana Dini Rosdini Divina Mahardika Dewi Fajar, Akhmad Farah Dwi Puspitasari Fazriah, Siti Hamdi A Pertama Hani Meilita Purnama Subardi Hasibuan, Ahmad Basid Heryah, N. Hida Hiyanti Hida Hiyanti Hiyanti, Hida Holyness Nurdin Singadimedja Ida Farida Indri Yuliafitri Irawady, Cahya Jauhari, Rifqie Julialevi, Karina Odia Karina Odia Julialevi Kusumaningrum, Nelsy Leny Suzan Lidya Agustina Lubis, Chairia Lucky Nugroho Megawati, Lokita Rizky Meutia Riany Mochammad Ridwan Moh. Wahyudin Zarkasyi Mubarrok, Ahmad Muhammad Alam Mauludina mutmainah Nanik Rahayu Nanik Rahayu Ngirfan, Achmad PALUPI, AGUSTIN PARDEDE, Mazmur Petrolis Nusa Perdana, Petrolis Nusa Pinondang, Victor Pramono, Sigid Eko Prima Yusi Sari Puspitasari, Farah Dwi Putri, Aliea Yenemia Putu Virra Indah Perdanawati, Luh Ramadhan, Muhamad Dias Rishi Septa Saputra Rista Bintara, Rista Rochman Marota Rustandy, Teddy Saputra, Rishi Satria, Dy Ilham Sihombing, Elisabeth Soegieharto, Dhani Heryanto Solihat, Iis Sri Mulyani Srihadi Srihadi Srihadi Winarningsih Sudrajat sudrajat Sulhani, Sulhani Tettet Fitijanti Tettet Fitrijanti Tettet Fitrijanti Tettet Fitrijanti Tettet Fitrijanti, Tettet Tiara Gadis Riyanti Tiara Gadis Riyanti Tri Utami Lestari uswatun khasanah Vitra Yozi Wahyudin Zarkasyi, M. Wida Rahmayani, Melia Widayanti, Asti Winarningsih, Srihadi Yadiati, Winwin Yulinda Putri Prativi Zahra Nur Azizah Kamilah Zakarsi, Wahyudin Zarkasyi , Moh. Wahyudin Zarkasyi, Mochammad Wahyudin Zarkasyi, Wahyudin