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All Journal Jurnal Computech & Bisnis (e-Journal) Laa Maisyir Jurnal Ekonomi Islam JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Journal of Economic, Bussines and Accounting (COSTING) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan TSAQAFAH FINANCIAL : JURNAL AKUNTANSI Jurnal Akuntansi Kompetif Dinasti International Journal of Education Management and Social Science International Journal of Zakat (IJAZ) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Economics and Business Letters Jurnal Prajaiswara Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Akuntansi dan Keuangan Indonesia Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Legal Protection for the Partnership Agreement Parties Journal of Innovation in Management, Accounting and Business Padma: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Sosial, Pendidikan Dan Humaniora Jurnal Ilmiah Ilmu Terapan Universitas Jambi Journal of Business Studies and Management Review International Journal of Business and Applied Economics (IJBAE) Asian Journal of Applied Business and Management (AJABM) Jambi Accounting Review (JAR) Indonesian Journal of Advanced Research (IJAR) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Blantika : Multidisciplinary Journal Jurnal Riset Rumpun Ilmu Pendidikan (JURRIPEN) International Journal of Economic Research and Financial Accounting Indonesian Journal of Banking and Financial Technology (FINTECH) Journal of Innovative and Creativity Jurnal Ekonomi, Akuntansi dan Perpajakan Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Economics, Business and Innovation Research Nomico
Enggar Diah Puspa Arum
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Audit Quality Audit Fee On Audit Risk Ratu Munawarah; Enggar Diah Puspa Arum
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

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

Abstract

This study is a Systematic Literature Review (SLR) of SINTA-indexed articles from 2023–2025 that discuss the relationship between audit quality, audit fees, and audit risk in Indonesia. Articles were collected through Google Scholar and the SINTA portal using selection and content analysis methods. The results indicate that audit fees have a positive effect on audit quality, but this relationship can change depending on the level of audit risk. Audit risk also acts as a moderating or mediating variable in improving audit effectiveness. This study highlights the limited number of studies that combine these three variables in a single research model.
Systematic Literature Review : The Role Of Financial Reports In Improving Government Accountability And Transparency Selia Meilantika; Enggar Diah Puspa Arum
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2590

Abstract

This study aims to identify and analyze the role of financial reports in realizing transparency and accountability in local governments through a Systematic Literature Review (SLR) approach. The main focus of this study is to map trends, themes, methods, and research gaps related to accountability and transparency in public sector financial reporting in Indonesia. This study is a Systematic Literature Review (SLR) of 20 scientific articles selected from a total of 1,310 articles obtained through the SINTA-accredited national journal database and several internationally indexed sources. The analysis was conducted descriptively by examining the thematic focus, research methods, and empirical relevance between financial reports, transparency, and public accountability in the 2016-2025 period. The results of the study indicate that financial reports play a significant role in improving government accountability and transparency. Analysis of research from 2016-2025 revealed that the quality of report presentation, information accessibility, and the implementation of electronic financial systems such as e-budgeting and SIPD consistently strengthen transparency, efficiency, and public trust. However, challenges remain, including limited human resources, system integration, and public literacy. Overall, financial reports serve a strategic function as an instrument for establishing transparent and accountable governance. The findings of this study emphasize the importance of financial reports as a strategic tool in strengthening public trust and accountability in local governments. The results can serve as a reference for local governments in strengthening financial reporting systems, digitizing fiscal information, and increasing the capacity of public finance officials. This study provides novelty in the form of a systematic mapping of research trends, directions, and gaps regarding the relationship between financial reports, transparency, and public sector accountability in Indonesia, and offers directions for further research related to the digitalization and transformation of financial reporting.
Accounting in Theory Development: A Systematic Literature Review Mery Rohaya Sihombing; Enggar Diah Puspa Arum
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2591

Abstract

This study aims to identify and explore the development of accounting theory during the period 2012–2022. Using a Systematic Literature Review (SLR) approach, this study analyzes the main trends, dominant theories, and the relevance of accounting theory to modern business practices and needs. Data were collected through Publish or Perish 8 (PoP 8) software with a literature restriction that included articles related to normative and positive accounting theory, published in reputable journals during the period. The results show that accounting theory continues to evolve from a pragmatic to a positive approach, with each phase making important contributions to enriching the discipline. Methodological analysis shows the dominance of qualitative approaches, while quantitative approaches continue to validate the relationships between variables. Furthermore, international contributions demonstrate the strong influence of globalization and technology, including artificial intelligence (AI), in driving the development of accounting theory and practice. This study concludes that accounting theory must continue to be refined to address local and global challenges. A combination of local and global approaches is needed to produce more relevant, inclusive, and sustainable theory.
Systematic Literature Review: The Role Of Internal Audit On Accounting Fraud In Indonesia 2020/2025 Period Al Dzahabi Rachman; Enggar Diah Puspa Arum; Wira Lestari
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2592

Abstract

This study aims to analyze the role of internal audit in preventing accounting fraud in Indonesian organizations during the period 2020–2025. Using the Systematic Literature Review (SLR) method, this research examines 10 national journal articles indexed by SINTA that discuss internal audit, internal control, and fraud prevention. Thematic analysis was employed to identify repeated patterns across studies. The findings show that internal audit plays a significant role in detecting and preventing fraud through monitoring activities, strengthening internal control systems, and supporting good corporate governance. Auditor competence and independence are identified as essential determinants of audit effectiveness. The study also highlights the growing importance of technology-based audits (digital audit) in enhancing fraud detection. This review contributes to providing a comprehensive understanding of recent developments in internal audit practices in Indonesia.
Corporate Governance, Profitability And Firm Value: A Systematic Literature Review Kharimah Murni; Enggar Diah Puspa Arum; Wiralestari
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2599

Abstract

This study conducts a systematic literature review combined with bibliometric analysis to map the intellectual landscape, conceptual development, and research trends surrounding Corporate Governance, Profitability, and Firm Value within contemporary academic scholarship. Using the PRISMA framework, peer-reviewed articles published up to November 2025, written in English, and indexed in the Scopus database were rigorously identified, screened, and synthesized. Bibliometric techniques using VOSViewer were applied to visualize citation structures, co-authorship networks, and keyword co-occurrence patterns, enabling a comprehensive understanding of the field’s thematic evolution. The review reveals that scholarly interest in the nexus between corporate governance mechanisms, profitability indicators, and firm value has grown substantially over the past decade. However, the research stream remains dispersed across varying methodological approaches and is dominated by specific corporate governance constructs, such as board characteristics and ownership structure. Influential authors, dominant themes, and existing research gaps are identified, underscoring the need for deeper theoretical integration, stronger causal designs, and broader cross-country comparisons. The combined methodology of systematic review and bibliometric mapping provides a robust analytical foundation, clarifying the trajectory of the field and offering direction for future empirical and conceptual contributions to corporate governance and value-creation research.
Literature Review: The Effect Of Roa, Roe, And Der On Stock Prices Of Manufacturing Companies On The Idx Maulana Akmal Malik; Enggar Diah Puspa Arum; Wira Lestari
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2600

Abstract

This study aims to analyze the relationship between profitability ratios, represented by Return on Assets (ROA) and Return on Equity (ROE), and stock prices in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2024 period. This sector was chosen because it has relatively stable characteristics compared to other sectors and is a key driver of national economic growth. Amid the economic dynamics following the COVID-19 pandemic, many companies face pressure on profits and operational efficiency, which ultimately impacts investors' perceptions of company value in the capital market. Based on signaling theory, financial performance reflected in profitability ratios can be an important signal for investors in assessing a company's prospects. This study uses a quantitative approach with multiple linear regression to examine the relationship between ROA, ROE, and stock prices. Secondary data were obtained from annual financial reports and stock price data of food and beverage subsector companies listed on the IDX during the observation period. Data analysis was conducted using the classical assumption test, the coefficient of determination (R²), and partial (t-test) and simultaneous (F-test) tests to ensure the validity of the research model. The results show that ROE has a positive and significant effect on stock prices, meaning that the higher the return on equity, the greater investor interest in the company's shares. Meanwhile, ROA had no significant effect on stock prices, indicating that asset utilization efficiency is not yet a primary concern for investors in this subsector. This finding supports signaling theory, which states that investors are more responsive to financial ratios that directly reflect shareholder returns than to a company's operational efficiency. The practical implications of this study suggest that management of companies in the food and beverage subsector needs to focus more on increasing shareholder equity value through effective financial strategies, such as earnings management, consistent dividend policies, and capital structure optimization. For investors, the results of this study can serve as a reference in making investment decisions, emphasizing equity-based profitability analysis. From an academic perspective, this research provides originality by examining the relationship between ROA, ROE, and stock prices in the post-pandemic period, focusing on subsectors with defensive characteristics, such as food and beverages. This research also broadens understanding of the role of profitability ratios as financial signals in the context of the Indonesian capital market, which is experiencing economic recovery.
Systematic Literature Review: Audit Committee on Audit Report Lag Jenny Liana; Enggar Diah Puspa Arum; Wiralestari
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2614

Abstract

This study aims to review articles related to the effect of the audit committee on audit report lag. A bibliometric-based Systematic Literature Review (SLR) method is employed to identify, evaluate, and synthesize relevant empirical findings from the reputable Scopus database. The literature search was conducted using a combination of the keywords “audit committee” and “audit report lag.” Of the 64 articles initially identified, 20 articles met the inclusion criteria after a screening process using the PRISMA protocol. The findings indicate that audit report lag is an important indicator of reporting quality, influenced by a combination of firm-level internal factors, auditor characteristics, and governance mechanisms. Several studies position the audit committee as a governance mechanism that affects not only the quality of financial reporting but also the speed with which reports reach the market. The impact of the audit committee on audit report lag is not one-directional: a committee that is “strong but overly busy” may prolong the process, whereas a committee that is independent, expert, focused, and led by a competent chairperson can act as a key catalyst in improving the timeliness of financial reporting.
Systematic Literature Review: The Role Of Transparency In Government Accounting Almira Yumna Putri; Enggar Diah Puspa Arum; Wira Lestari
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2615

Abstract

This research applies a Systematic Literature Review (SLR) to investigate the relationship between transparency and government accounting, including how these studies are distributed and categorized. Findings indicate that transparency in governmental accounting significantly enhances accountability, public confidence, and the overall quality of state financial administration. A large portion of the literature highlights that adopting accrual-based accounting standards, maintaining publicly accessible financial reporting, and utilizing information technology contribute positively to improving transparency outcomes. However, challenges such as insufficient human resource competence, lack of managerial commitment, and regulatory limitations still impede achieving optimal transparency in the public sector. Based on evidence from 14 national and international journal articles, transparency supports accountability and public trust, especially when combined with accrual-based accounting and information technology utilization, although limitations in expertise and institutional readiness remain barriers. This study offers a novel contribution by merging a systematic literature review approach with a focused analysis of transparency and government accounting within the 2016–2025 timeframe.
ANALYSIS BALANCED SCORECARD IN NON-PROFIT ORGANIZATIONS TO ACCOUNTABILITY IN THE COVID PANDEMIC Mufidah Mufidah; Amri Amir; Achmad Hizazi; Enggar Diah Puspa Arum
Dinasti International Journal of Education Management And Social Science Vol. 3 No. 5 (2022): Dinasti International Journal of Education Management and Social Science (June
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v3i5.1279

Abstract

This study examined the impact of internal control on non-profit organization performance and impact of internal control on accountability both directly and indirectly with pandemic covid as one of environmental uncertainties as a moderation variable. As a result, environmental uncertainty was examined as a moderator variable. This study analyzed 90 observations using cross-section data and primary data sources.. Internal control have an effect on organizational performance and accountability while environmental uncertainty has no effect as a moderating variable.
The Impact of Sustainability Reports on the Financial Performance of Banking Companies Listed on the Indonesia Stock Exchange 2019-2023 Nur Azizah; Enggar Diah Puspa Arum; Rico Wijaya Z.
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.6044

Abstract

This study aims to analyze the influence of sustainability reports on the financial performance of banking companies listed on the Indonesia Stock Exchange from 2019 to 2023. Sustainability reports are measured using the level of disclosure based on the Global Reporting Initiative (GRI) standards on economic, environmental, and social performance, while financial performance is proxied by Return on Assets (ROA). This study uses a quantitative approach with Structural Equation Modeling analysis. Partial Least Squares (SEM-PLS) analysis. The results show a negative effect on sustainability reporting, environmental performance, and social performance, and an insignificant positive effect on economic performance. These findings indicate that the integration of sustainability into bank business strategies is not yet optimal, and the market has not yet fully financially recognized the sustainability efforts undertaken by the banking industry.
Co-Authors -, Supriati Achmad Hizazi Afrizal Afrizal Afrizal Al Dzahabi Rachman Almira Yumna Putri Alvionita, Nur Afni Amri Amir Amri Amir Amri Amir Amri Amir Arie Agus S Arief Isdayanto Dedi Irawan Delta Forza Disya Yuke Farhana Endah Sri Wahyuni Endah Sri Wahyuni Erik Pernando Ernest Adelia Putri Fadhilah, Jihan Farhan Adin Saputra Ferinluary, Fadila Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gowon, Muhammad Halimahtusya Diah Haryadi Haryadi Haryadi Ilham Wahyudi Ilham Wahyudi Ilham Wahyudi Ilham Wahyudi Janil Irawan Jelita, Vannya Puspa Jenny Liana Joeinarto Zahdjuki‎ Kharimah Murni Kurnia, Reni Indah Mahfiroh, Maharani Maisarah Maisarah Margaretha, Widya Wasti Maulana Akmal Malik Maulana Zulma, Gandy Wahyu Wahyu Mellya Embun Baining Mery Rohaya Sihombing Mike Maya S MISMIWATI, MISMIWATI MISMIWATI Misni Erwati Mufidah Mufidah Mufidah Mufidah Mufidah Mufidah Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Nabila Azzahra Abas Nadhifah Zhafarina Diaz Nela Safelia Netty Herawaty Nola Safira Nur Azizah Nurhayani dan Rosmeli Nurhayani Rosmeli Nurjannah Nurjannah Nurul huda Pertiwi, Ananda Marisa Puspita , Deta Putri, Rini Oktaviani Rachmani, Diah Ayu Rahayu Rahayu Rahayu Rahayu, Vika Indah Rahmadani, Novi Rani Nur Az-zahra Osman Ratu Munawarah Reiny Erica Sonia Reni Indah Kurnia Reni Yustien Reni Yustien Rico Wijaya Z Riski Hernando Rita Friyani Rosalia, Vema Rury Rizky. H Salman Jumaili Salshabilla Dinda Febriavisca Sari, Dwi Rahmita Selia Meilantika Shinta Adelia Sari simbolon, astri Soedjatmiko SRI RAHAYU Sri Rahayu Sri Widiyati Sumardianti, Ade Tari SUSANTI, NOVRIANI Susfa Yetti Symasurijal Tan Tari Apriani Tendri Nofta Febrianti Tona Aurora Lubis Trisna, Dinda Agung Ulfa Nurafrilliyah Vira Anggraini Vivi Eriani Wahyu Hidayat Wini Julia Abbet Wira Lestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari, Wiralestari Wiralestari, Wiralestari Wiwik Tiswiyanti Zamzami