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All Journal Asia Pacific Fraud Journal Al-Kharaj: Journal of Islamic Economic and Business
Lulus Kurniasih
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Economics, Econometrics & Finance Social Sciences

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DETERMINANT OF FRAUD IN GOVERNMENT AGENCY: EMPIRICAL STUDY AT THE FINANCE AND DEVELOPMENT SUPERVISORY AGENCY (BPKP) OF JAKARTA REPRESENTATIVE OFFICE Barry Aditya Permana; Halim Dedy Perdana; Lulus Kurniasih
Asia Pacific Fraud Journal Vol 2, No 1 (2017): Volume 2, No.1st Edition (January-June 2017)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1112.074 KB) | DOI: 10.21532/apfj.001.17.02.01.08

Abstract

ABSTRACTThe purpose of this study is to examine the influence of the appropriateness of compensation, the effectiveness of internal control systems and the organizational ethical culture on fraud in government agency. The dependent variable used in this study is fraud in government agency, while the independent variables used are the appropriateness of compensation, the effectiveness of internal control systems, and the organizational ethical culture. This study uses a sample of 105 respondents at BPKP Jakarta Representative Office. Sampling technique is conducted using convenience sampling method. Data analysis method used is multiple linear regression statistical analysis. Results of regression analysis show that the appropriateness of compensation has positive effect on the occurrence of fraud in government agency, the effectiveness of internal control system has negative effect on fraud in government agency, and the organizational ethical culture has no significant effect on fraud in government agency.
Evaluation of the Implementation of Blockchain Technology in Financial Transactions in the Public Sector: Systematic Literature Review Arviona Zahra Sophia; Lulus Kurniasih
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10172

Abstract

Blockchain technology is increasingly seen as a disruptive instrument in strengthening transparency and accountability in public financial management, especially in the midst of increasing demands for clean and responsive governance, but its implementation still faces conceptual and empirical gaps related to effectiveness and institutional readiness. This study aims to systematically evaluate the application of blockchain in the context of public finance by identifying key benefits, structural challenges, and best practices that are developing in the global literature. The method used is a Systematic Literature Review (SLR) based on the PRISMA protocol with the main data source from the Scopus database, resulting in 30 selected articles that were analyzed through a bibliometric approach and qualitative content analysis to map research trends and dominant themes. The results show that blockchain significantly increases transparency through a distributed and immutable system of record, as well as strengthens accountability through automated verification mechanisms, although its implementation is constrained by regulatory complexity, digital infrastructure limitations, and organizational resistance. In addition, the literature review is still dominated by the issue of transparency and technological innovation, while the audit and corruption prevention dimensions are relatively underexplored. This study concludes that blockchain has strategic potential in transforming public financial governance, but its success is highly dependent on the readiness of the regulatory ecosystem, technological capacity, and stakeholder acceptance. The implications of this study include strengthening integration between governance theory and technology adoption, as well as providing a strategic framework for policymakers in optimizing blockchain implementation
Co-Authors Arviona Zahra Sophia Barry Aditya Permana Halim Dedy Perdana