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All Journal Jurnal Ekonomi Pembangunan Jurnal Reviu Akuntansi dan Keuangan Jurnal Teknik Industri Jurnal Bestari ETIKONOMI Jurnal Keuangan dan Perbankan Optimum : Jurnal Ekonomi dan Pembangunan Journal of Applied Finance & Accounting Journal of Accounting and Investment Jurnal Ilmu Sosial dan Ilmu Politik Falah : Jurnal Ekonomi Syariah Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini Resona : Jurnal Ilmiah Pengabdian Masyarakat Journal of Accounting Science Jurnal Akuntansi dan Ekonomika JISIP: Jurnal Ilmu Sosial dan Pendidikan Journal of Innovation in Business and Economics Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Journal of Local Government Issues JASF (Journal of Accounting and Strategic Finance) Journal of Economics and Business Aseanomics Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Manajemen Bisnis Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Ilmu Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Manajemen Bisnis dan Kewirausahaan International Journal of Applied Business and International Management Asia Pacific Journal of Management and Education Business Innovation Management and Entrepreneurship Journal Journal of Career and Entrepreneurship Jurnal Bisnis Inovatif dan Digital E-Jurnal Akuntansi
Nazaruddin Malik
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Social Sciences Other

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Pressure, Targets, and Disguised Microcredit Fraud Dian Irani Agustina; Nazaruddin Malik; Driana Leniwati
Journal of Accounting Science Vol. 10 No. 2 (2026): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i2.2100

Abstract

General background: Microcredit is vital for expanding access to capital for micro and small enterprises, but its rapid growth has increased the risk of fraud. Specific background: One common form is ‘masked credit’, whereby loans are granted to ineligible recipients but are still considered administratively valid due to pressure to meet credit disbursement targets. Knowledge gap: Previous research has focused primarily on methods of detecting fraud and the factors influencing it, meaning that a phenomenological understanding of the perpetrators’ experiences has not been fully explored. Objective: The objective of this study is to investigate how perpetrators experience pressure and justify fraudulent actions in microcredit practices using a phenomenological approach. Method: This study adopts a descriptive qualitative approach using a phenomenological design. Data collection was carried out through in-depth interviews with key informants and the examination of various documents relating to microcredit operational practices. Results: The findings of this study reveal that the demand to meet credit disbursement targets is a major factor contributing to fraudulent practices. Furthermore, accounting practices were found to function as an administrative tool capable of disguising problematic transactions so that they appear to meet formal requirements, even though they substantially involve elements of fraud. Novelty: This study expands the fraud triangle and fraud diamond theories by positioning accounting as a mechanism of symbolic and ethical legitimisation. Implications: These findings highlight the need to strengthen ethical governance, moral awareness and internal controls to prevent the normalisation of fraud in the microcredit banking sector.
Enhancing Council Accountability and Performance Through Internal Audit in The Gambia and Sub-Saharan Africa Lamin K Drammeh; Nazaruddin Malik; Driana Leniwati
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 2 (2025): JASF (Journal of Accounting and Strategic Finance) - December 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i2.621

Abstract

Purpose: This paper examines the role of internal audit in accountability and performance in local government councils in The Gambia where the reforms of a decentralisation has enlarged the mandates without corresponding governance capacity. It bridges the gap in the empirical and theoretical literature by examining the effectiveness of internal audit at the sub-national level and deriving comparative lessons of African countries. Method: The qualitative research design was applied. They were semi-structured interviews with 26 officials, structured qualitative surveys and document analysis of audit reports and policy documents. The data were coded using open and axial and selective coding, cross-source triangulation to reveal institutional, political and operational forces which influence internal audit practices. Findings: The internal audit units lack independence, capacity, and ability to impact on procurement, budgeting, and service delivery decisions due to limited independence, capacity, and political interference. The challenges in developing countries are similar, and the ones peculiar to Gambia are the CEOs-controlled reporting lines and the administrative culture of the hierarchies. Observations in other countries such as Kenya, Ghana and South Africa reveal that independent audit committees and performance audit practices as well as statutory enforcement mechanisms enhance the utilisation and accountability results of audit. Implications: To improve internal audit, reforms that will improve the independence of auditors, institutionalise the follow up procedures, and the implementation of audit recommendations is necessary. All these are needed to reduce internal audit operations into concrete gains in accountability and council performance. Novelty/Value: This research is among the earliest qualitative evaluations of internal audit systems in Gambian local councils. It combines institutional and principal-agency theory and African comparative experience to suggest situation-specific avenues of enhancing accountability in decentralised governance settings.
Co-Authors Achmad Mohyi Achmad Mohyi Agoes Windarto Agus Setia Budi Agus Setia Budi, Agus Setia Ahmad Syaifullah Aniek Rumijati Anisa Iswandari Arlini Oktavia Aulia Safaat Rosul Dewi Liesnoor Setyowati Dian Irani Agustina Dinar Ary Kartikasari Drammeh, Lamin K Driana Leniwati Endang Fatmawati Enia Helga Pratiwi Eris Tri Kurniawti Fachry Abda El Rahman Fatchullah Reza Siswanto Fidanti Pramay Sheilla Firdha Aksari Anindyntha Futuhatul Barorah Giffary Ryan Fauza H. B. Ardianto H. B. Ardianto, H. B. Hatta Buana Sandry Hendra Kusuma Idah Zuhroh Ika Yuli Setyowati Ilyas Masudin Iswandari, Anisa Jimmy Nova Khoiruman An Nidhom Lamin K Drammeh Luh Putu Ratna Sundari Mahdalena Manah Tarman Manah Tarman Marto Silalahi Masiyah Kholmi Mochamad Rofik Mudrifah, Mudrifah Muhammad Sri Wahyudi Suliswanto Munawaroh, Zuhrufah Izatul Nafi’ul Umam Nisa, Nurul Hidayatin Nor Mila Ayu Sardanah Okpriyanto, Deni Rezky Alfajrin, Muhammad Ridwin Purba Rifda Nabila Risky Angga Pramuja Rizky Angga Pramuja Rosul, Aulia Safaat Siti Nurhasanah Sri Budi Cantika Yuli Sudarti Sudarti Supiandi, Supiandi Sutikno Sutikno Syamsul Ph.D M.A. Hadi Titiek Ambarwati Tukiyo Tukiyo Uci Yuliati Wahyudi Windayati, Diana Titik Yeni Puspitasari Zainal Arifin Zainal Arifin Zulfita Fithriyah Zulfita Fithriyah, Zulfita