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All Journal Jurnal Ekonomi & Studi Pembangunan Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Abdi Ilmu Jurnal Akuntansi Bisnis dan Publik Kajian Akuntansi Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Accounting and Business Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Berajah Journal Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Journal of Management, Economic, and Accounting International Journal of Economic Research and Financial Accounting Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Educational Studies and Research Journal International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Global Management: International Journal of Management Science and Entrepreneurship
Handriyani Dwilita
Universitas Pembangunan Panca Budi
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Literature Review : Influence Audit Forensics, Proactive Fraud Audit, Good Corporate Governance, Financial Reporting Compliance, Organizational Culture, Resource Competence Man and Whistleblowing Against Fraud Prevention Rani Fitria; Putri Melani; Wiwik Apriani; Handriyani Dwilita
International Journal of Economics, Commerce, and Management Vol. 2 No. 1 (2025): January : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i1.456

Abstract

This study aims to analyze the role of forensic audit, proactive fraud audit, good corporate governance (GCG), financial reporting compliance, organizational culture, human resource (HR) competency, and whistleblowing system in preventing fraud. The method used is a literature review with data sources from academic literature, scientific journals, and reliable reports. The results of the analysis show that forensic audit is effective in identifying and resolving fraud cases through in-depth investigations of the organization's financial system. Proactive fraud audit supports early detection by analyzing potential risks before violations occur. Good GCG implementation increases transparency and accountability, while compliance with financial reporting helps maintain data integrity and prevents manipulation. An organizational culture that prioritizes ethics and integrity, as well as adequate HR competency, creates a strong foundation to minimize the risk of fraud. In addition, a safe and confidential whistleblowing system allows for fearless reporting of violations, thereby strengthening early detection. The combination of these factors forms a comprehensive and effective approach to preventing fraud, providing significant benefits to organizations in building stakeholder trust and maintaining the sustainability of their operations .
Analisis Dampak Sosial Ekonomi BUMDes MOZAIK di Desa Pematang Serai, Kabupaten Langkat Handriyani Dwilita; Pipit Buana Sari; Yurika Aulia
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 2 (2024): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v5i2.3994

Abstract

BUMDes was established to be one of the solutions to the inequality between development in cities and development in villages. BUMDes are specifically regulated for their establishment and management based on laws and government regulations that aim to improve the welfare of village communities through the use of potential and resources in the village, both financial resources and natural and human resources. BUMDes MOZAIK is one of the BUMDes established in Pematang Serai village for the purpose of improving the welfare of the Pematang Serai village community. BUMDes MOZAIK has been established since 2016 and has experienced ups and downs in running BUMDes business units, until now there are only 3 business units left. In accordance with the purpose of the establishment, BUMDes is an element that supports village development, so that BUMDes should have a social and economic impact on the village. This research aims to analyze the social and economic impacts that BUMDes MOzaik has provided to the village community. This research uses descriptive qualitative analysis with data reduction analysis techniques. The research data was collected using the interview method to 9 research samples from the village apparatus, BUMDes MOZAIK managers and the community. The research variables were developed based on indicators of social impact and economic impact from various literature sources. The results revealed that BUMDes MOZAIK has had a social impact because of the social changes that have occurred in the community but it is still very small. Meanwhile, the economic impact has not clearly appeared because the existence of BUMDes MOZAIK is still economically felt by a handful of people, and the economic contribution of BUMDes to Village Original Revenue is also still small in value. This can also be seen from the absence of an increase in the income of the Pematang Serai Village community with the BUMDes.
Literature Review : The Effect of Forensic Audit, Investigative Audit, Judgment Professionalism, Independence and Internal Control on Fraud Disclosure Della Chastika; Rara Ivanka; M. Fadlan Irfan Damanik; Handriyani Dwilita
International Journal of Economics and Management Sciences Vol. 2 No. 1 (2025): International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i1.448

Abstract

This study aims to analyze factors that influence fraud disclosure . Fraud, or fraudulent acts, have become a significant problem in various sectors in Indonesia, especially with the dominance of corruption cases. This widespread corruption has a negative impact on the country's economy and public trust in institutions. Previous studies have shown that forensic audits, with an analytical approach to financial evidence, and investigative audits, which focus on thorough investigation procedures, significantly contribute to fraud disclosure. The professionalism of auditor judgment plays a role in ensuring that audit decisions are based on accurate analysis, while auditor independence is important to maintain integrity and objectivity in carrying out audits. In addition, internal control helps prevent and detect fraud early on. This study uses a qualitative method with a literature review approach sourced from trusted journals and scientific publications. The results of the study show that the integration of these factors can increase the effectiveness of fraud disclosure. These findings also emphasize the importance of implementing modern technology, such as big data analytics and artificial intelligence, to strengthen the audit system. The conclusion of this study suggests the importance of a combination of various audit elements to support better organizational oversight. The results of this study indicate that forensic audits, investigative audits, professional judgment, auditor independence, and internal control have a positive effect on fraud disclosure.
Literature Review : The Effect of Forensic Audit, Internal Control, Whistleblowing System, Good Corporate Governance, and Organizational Culture on Fraud Prevention Azwan Bastian; Hasbiyana Haudi Nasution; Aji Haviz; Handriyani Dwilita
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i1.436

Abstract

Focus study This is how forensic audits , internal control , whistleblowing systems , good corporate governance (GCG), and culture organization have an impact on fraud prevention in a organization . Fraud is problem big that can cause loss financial big and destructive reputation company . Research this , based on review comprehensive literature , finding​ that forensic audits are very helpful prevent fraud . Forensic audit use the intended technique For detect fraud . Good internal controls are also important. For build a system that can supervise and manage source Power organization with good , reduce possibility fraud . In addition , the whistleblowing system is considered as tool important For prevent fraud because allows people to report Allegation violation without worry will consequence negative . The study also found that culture strong organization​ can help prevent fraud with create environment work that is moral and transparent . Many studies show that positive culture​ can increase awareness and compliance to policy fraud prevention . As a result , research This suggest that the organization minimize fraud risk with implementing forensic audits , strong internal controls , and a culture of good organization . The result will become more organization​ healthy , transparent and accountable .
Perception Analysis of Digital-Based Accounting Implementation in MSMEs Through TAM, UTAUT and DOI Approaches Handriyani Dwilita; Pipit Buana Sari; M. Irham Ardiansyah S
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i1.449

Abstract

Accounting information is needed for economic decision making obtained from the accounting process. Currently, there are various accounting applications and preparation of digital-based financial statements, but their use is still small. This study uses three approaches to the theory of perception of technology, namely TAM, UTAUT and DOI. This type of research is descriptive qualitative. The research data is primary data collected through questionnaires and interviews. The number of responses was eight MSME business people in Klambir Lima Kebun village. The results revealed that respondents had positive perceptions of the usefulness and benefits of using technology, but negative perceptions for ease of use. MSME business actors in Klambir lima village argue that digital technology-based accounting can only be applied to businesses that are larger than the businesses they are currently running. And it will be easy for those who have an accounting education background. However, business actors are willing to try to use it if it is supported by the surrounding community who also uses it and there is assistance from related parties, government, and academics.
The Effect of Forensic Audit on the Speed and Accuracy of Financial Case Resolution by Taking Case Complexity, Expertise Auditors, and Supporting Technology Doloksaribu, Kristin Natalia; Tampubolon, Tesalonika; Putra, M Syukrillah; Dwilita, Handriyani
Educational Studies and Research Journal Vol. 2 No. 1 (2025): Educational Studies and Research Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/pax1tj68

Abstract

Forensic audits can speed up the resolution of financial cases by providing faster and more precise analysis. Forensic AUDITS increase the accuracy of case resolution by providing a more thorough investigation, and clearer and more accountable evidence. The more complex a financial case, the more likely it is that the speed of case resolution will be affected. The more complex a case, the higher the likelihood of errors in the interpretation of evidence or data, which can reduce accuracy. Auditor expertise plays a very important role in speeding up the resolution of financial cases. Auditor expertise plays a key role in improving the accuracy of case resolution. Supporting technology accelerates the resolution of financial cases by increasing efficiency in data collection, analysis, fraud detection, reporting, and communication. Supporting technology plays a very large role in increasing the accuracy of case resolution.
Literature Review: The Influence of Forensic Audit, Independence, Auditor Competence, Experience, and Professionalism of Auditor on Fraud Disclosure Triya Vebrianty; Dinda Rinata; Desy Sarina Br Barutu; Handriyani Dwilita
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.300

Abstract

An auditor with sufficient ability and skill can detect early signs and uncover cases of fraud. Along with technological advances and increasingly sophisticated fraud tactics, the need for forensic audits, auditor independence, auditor competence, auditor experience and auditor professionalism is also increasing. Forensic audit aims to minimize the opportunity factor for fraud by irresponsible parties. Independent auditors must be able to reveal fraud without being influenced by other parties. Adequate competence allows auditors to perform their duties effectively in disclosing fraud. Experienced auditors have a high probability of recognizing fraud patterns and auditors who are professional and compliant with audit procedures will be more effective in disclosing fraud. This article uses qualitative methods and literature research. This research involves reviewing theories and examining relationships or influences between variables through books and journals, both offline and online. The research findings, based on a review of several previous studies, show that forensic auditing, independence, auditor competence, experience and auditor professionalism have a positive effect on fraud disclosure.
The Role of Financial Influencers on Social Media in Shaping People's Financial Literacy Sari, Pipit; Dwilita, Handriyani
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 4 No. 2 (2024): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v4i2.2271

Abstract

Financial literacy is important aspect in life that can be improved to having better financial condition. Influencers at social media is people that can make their followers want to follow things that they shared at media social account. Finance influencer is influencer who often discuss about how to manage, organize, and plan finances well so that very useful at life now or in the future. This study is aimed at knowing the role of finance influencer at social media in forming public's financial literacy. This study uses qualitative descriptive technique. Data collected technique was using documentations and data analysis technique used was descriptive. The results of this study show that finance influencer have a role in forming public's financial literacy, one of the roles is giving the financial education at social media with interesting video and posts.
Literature Review : The Effect of Capital Structure on Firm Value in Publicly Listed Companies in Indonesia Romida Br Sibarani; Sherly Marlinda Hutabarat; Handriyani Dwilita
Global Management: International Journal of Management Science and Entrepreneurship Vol. 2 No. 1 (2025): International Journal of Management Science and Entrepreneurship
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globalmanagement.v2i1.67

Abstract

This study examines the influence of financial structure on enterprise value in consumer-focused firms registered on the Indonesia Stock Exchange. Financial structure, characterized as the proportion of borrowing and equity, plays a significant role in financial management, shaping both business performance and market perception. Utilizing a qualitative method through a literature review, this research gathers and analyzes various sources to evaluate the connection between financial structure and enterprise value. The findings indicate that financial structure can have both positive and negative impacts on enterprise value. Integrating borrowing into the financial structure offers benefits such as tax advantages, enhanced profitability, and a favorable signal to investors. However, excessive reliance on borrowing can result in increased financial burdens, such as higher interest expenses, which may lower enterprise value. These results underscore the importance of maintaining an appropriate debt-to-equity ratio to improve or sustain enterprise value.
Sosialisasi Literasi Pengelolaan Keuangan Kepada Remaja di Desa Kelambir Lima Kebun Kecamatan Hamparan Perak Handriyani Dwilita; Ivanka, Rara
Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Vol. 1 No. 3 (2024): Juli: Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/bersama.v1i3.395

Abstract

The purpose of this community service is to improve the understanding of financial management literacy to teenagers in Kelambir Lima Kebun Village, Hamparan Perak District. The specific target in this community service is that the teenagers of Kelambir Lima Kebun Village know how to manage finances. The materials presented in this community service are: what is financial management literacy and how to implement it. The material presented in this community service is: what is financial management literacy and how to implement it, which will affect the financial condition of the teenagers of Kelambir Lima Kebun Village so that the teenagers get solutions in financial management. From this community service, the results show that the teenagers of Kelambir Lima Kebun Village have known and understood the importance of understanding financial management so that they will be able to manage the flow of money in and out and then know its use.
Co-Authors , Heriyati Chrisna Abel Desiyanti Manik Aji Haviz Asmaul Husna Azwan Bastian Br Bangun, Riskana Natalia Br Subakti, Rifka Sari Christine Anna Maria Pakpahan Daharo, Muhammad Irvan Ayang Della Chastika Desy Sarina Br Barutu Dinda Rinata Dito Aditia Darma Nasution Doloksaribu, Kristin Natalia Elisa Cici Prisilia Fatricia, Vinola Aura Hasbiyana Haudi Nasution Ivanka, Rara Juana Dewi Maharani Lia Nazliana Nasution M. Fadlan Irfan Damanik M. Irham Ardiansyah S M. Irsan Nasution Mingka, Alfan Yuharbi Pipit Buana Sari Pipit Buana Sari Pipit Buana Sari Pipit Buana Sari, Pipit Buana Putra, M Syukrillah Putri Melani Rani Fitria Rara Ivanka Romida Br Sibarani Sari, Pipit Sati, Mutiara Laras Sherly Marlinda Hutabarat Siburian, Winda Utami Br Tampubolon, Tesalonika Triya Vebrianty Vina Arnita Wan Fachruddin Wiwik Apriani Yurika Aulia