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All Journal JURNAL AKUNTANSI DAN AUDITING Krisna: Kumpulan Riset Akuntansi Journal of Business & Banking Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi dan Perpajakan Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Agregat: Jurnal Ekonomi dan Bisnis Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Organisasi Dan Manajemen JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JURNAL AKUNIDA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Pendidikan Akuntansi dan Keuangan Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Administrasi dan Manajemen Jurnal Madani Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Akurasi : Jurnal Studi Akuntansi dan Keuangan Proceeding of National Conference on Accounting & Finance Jurnal Ilmiah Manajemen Kesatuan JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Akrab Juara : Jurnal Ilmu-ilmu Sosial Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Eksplorasi Akuntansi (JEA) EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial JAMMI Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi JURNAL ILMIAH GLOBAL EDUCATION Pengmasku Journal of Financial and Behavioural Accounting Improvement: Jurnal Manajemen dan Bisnis COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi dan Keuangan Jurnal Riset Akuntansi dan Auditing International Journal of Informatics, Economics, Management and Science Jurnal Ekonomi Utama (Juria) Trilogi Accounting & Business Research Jurnal Keuangan dan Perbankan Jurnal Studi Pemerintahan dan Akuntabilitas Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal Research of Social Science, Economics, and Management Jurnal Pendidikan Indonesia (Japendi) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Nusantara Mengabdi Metris: Jurnal Sains dan Teknologi JAT (Journal of Accounting and Tax) Jurnal Ar Ro'is Mandalika (Armada) Ekobisman : Jurnal Ekonomi Bisnis Manajemen Danadyaksa: Post Modern Economy Journal Jurnal Greenation Ilmu Akuntansi Jurnal Pendidikan dan Kebudayaan Nusantara AKRUAL : Jurnal Akuntansi dan Keuangan` KINERJA : Jurnal Ekonomi dan Bisnis Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Djaddang, Syahril
Magister Akuntansi Universitas Pancasila
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Antecedents of Fraud Prevention and Organizational Commitment as A Moderator Anton Haryadi; Harnovinsah Harnovinsah; Syahril Djaddang
Journal Research of Social Science, Economics, and Management Vol. 5 No. 6 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i6.1241

Abstract

In the scope of the hospital business, the application system is required in running hospital operations, especially the application system to accommodate transactions that occur in the hospital, so it is also necessary to have an internal control structure and organizational commitment to reduce and even prevent the potential for fraud in these transactions. The focus of this research is to analyze the influence of application system variables, internal control structures and organizational commitment to Fraud Prevention. This research was conducted at group medical center hospitals using primary data, namely questionnaires filled out by respondents. The population in this study was 125 respondents and the sample used was 110 respondents. The analysis tools used are data quality tests, classical assumption tests and hypothesis tests using the help of SPSS version 25 application to process data. The results of the study prove that the variables of the application system do not have a significant effect on Fraud Prevention, the internal control structure has a significant effect on Fraud Prevention, the organization's commitment has a significant effect on Fraud Prevention, the effect of the organization's commitment in moderating the application system in full moderation to Fraud Prevention, the effect of the organization's commitment in moderating the internal control structure to Fraud Prevention moderate.
Pengaruh Kinerja Keuangan, Karakteristik Perusahaan dan Corporate Governance terhadap Pengungkapan Sustainability Report (Pada Perusahaan BUMN di Bursa Efek Indonesia) Dian Puspasari; Nurmala Ahmar; Syahril Djaddang
Jurnal Pendidikan Indonesia Vol. 6 No. 1 (2025): Jurnal Pendidikan Indonesia (Japendi)
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v6i1.7203

Abstract

Penelitian ini bertujuan untuk membuktikan dan menganalisis profitabilitas (ROA) terhadap pengungkapan sustainability report; ukuran perusahaan terhadap pengungkapan sustainability report; umur perusahaan terhadap pengungkapan sustainability report; dewan komisaris independen terhadap pengungkapan sustainability report; dan komite audit terhadap pengungkapan sustainability report. Penelitian ini menggunakan kuantitatif dengan perusahaan yang tercatat di Bursa Efek Indonesia (BEI) yang mengungkapkan sustainability report. Hasil dari penelitian ini menunjukkan bahwa (ROA), ukuran perusahaan dan dewan komite audit berpengaruh positif, yang menunjukkan bahwa semakin tinggi (ROA), semakin besar ukuran perusahaan dan semakin banyak dewan komisaris independen maka luas pula pengungkapan. Variabel komite audit menunjukkan arah negatif yang berarti banyaknya anggota komite audit maka pengungkapan cenderung tidak luas. Variabel likuiditas dan umur perusahaan tidak berpengaruh, yang menunjukkan bahwa tinggi rendahnya nilai likuiditas dan tua mudanya umur perusahaan tidak mampu mempengaruhi luas tingkat pengungkapan
The Evolution and Impact of Internal Audit Quality: A Systematic Review of Theory, Methodology, and Global Trends Retna Sari; Syahril Djaddang; Suratno
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i1/23417

Abstract

This study aims to explore the evolution of internal audit quality through a systematic literature review (SLR) based on various theories, contexts, and methodologies. In this study, the factors influencing internal audit quality are explored, and current trends in this field are identified. The methodology used was an SLR with a PRISMA approach, which included the identification, screening, and inclusion of articles from the Scopus database. Of the 206 articles found, 21 articles met the inclusion criteria and were further analyzed using thematic analysis. The results of the study show that Agency Theory remains the dominant theory in internal audit quality studies, but there is a significant gap in the application of alternative theories such as Stakeholder Theory. In addition, quantitative methods still dominate, especially in the form of regression and secondary data analysis, although there is a push to integrate qualitative and mixed- methods to understand more complex dynamics. This study also found a concentration of studies in developing countries, particularly in China, indicating a great need to improve internal audit quality in these regions. Overall, this study contributes to expanding the understanding of internal audit quality through a broader synthesis of theory and methodology. The context of developed countries should be considered in future research, and the influence of technology in improving internal audit quality should be further explored. Further research should also integrate other theories to enrich existing perspectives
Systematic Literature Review: The Influence of Budget Realization, HR Competency, and Organizational Characteristics on IKPA Anggraini, Rachmarini Dian; Syahril Djaddang
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 2 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i2.5687

Abstract

State budget implementation represents the managerial capacity and integrity of the public bureaucracy in managing fiscal resources for the benefit of the public. The Indonesian government, through the Ministry of Finance, introduced the Budget Execution Performance Indicator (IKPA) as a quantitative-based measure of APBN implementation performance. However, several studies have demonstrated an empirical paradox: increased budget realization is not always accompanied by an increase in the IKPA value. This phenomenon confirms that non-financial factors such as human resource (HR) competence, organizational characteristics, and institutional legitimacy play a critical role in determining the effectiveness of budget implementation. This study used the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) method with a Systematic Literature Review (SLR) approach, analyzing twenty national scientific publications from 2020–2024. The analysis results indicate that HR competence and institutional support are the main determinants of IKPA success. This study emphasizes the importance of synergy between financial efficiency, HR professionalism, and institutional compliance in improving budget implementation performance in the public sector.
The Role of the Assurance Dimension of Sustainability Reporting on Greenwashing: Systematic Literature Review Handani, Riska; Djaddang, Syahril
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 2 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i2.5689

Abstract

The practice of sustainability assurance has rapidly expanded in response to growing demands for transparency and accountability in environmental, social, and governance (ESG) domains. However, the effectiveness of assurance in mitigating greenwashing remains debated. This study systematically reviews recent empirical findings on the influence of four assurance dimensions—existence, provider, level, and scope—on greenwashing. A Systematic Literature Review (SLR) approach guided by PRISMA was applied to 20 peer-reviewed articles published between 2020 and 2025 across various countries and industry sectors. The synthesis reveals that assurance enhances stakeholder trust, promotes transparency, and improves market perceptions of corporate responsibility and governance when implemented under high-quality conditions. Nevertheless, its effectiveness largely depends on the independence of the assurance provider, the level of assurance obtained, and the comprehensiveness of the report’s scope. Limited assurance or that conducted by non-accounting providers tends to be symbolic, whereas comprehensive assurance with broader coverage is more substantive in reducing the gap between disclosure and actual sustainability performance. This study highlights the importance of improving assurance quality and harmonizing assurance practices as a governance mechanism to mitigate the risk of greenwashing in sustainability reporting, contributing to the growing discourse on credibility and legitimacy in ESG disclosure.
Systematic Literature Review: Dysfunctional Auditing, Time Budget Pressure, and Audit Quality in APIP Tupanno, Putri Neira Ar; Djaddang, Syahril
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 2 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i2.5693

Abstract

The Government Internal Supervisory Agency (APIP) plays a vital role in ensuring state financial accountability, in line with the principles of Stakeholder Theory, which demands accountability to the public. However, the quality of APIP audits is threatened by job demands in the form of time budget pressure (TBP) and budget efficiency requirements. This double pressure is the main trigger for the emergence of Auditor Dysfunctional Behavior (PDA), which is a key mediator of declining audit quality. Therefore, this Systematic Literature Review (SLR) was conducted to map the causal path between work pressure, PDA, and Audit Quality, as well as to evaluate the mitigating role of Job Resources (JR) in the context of APIP. Objectives & Methods: The main objectives of this SLR are to analyze and synthesize empirical literature on (1) the influence of TBP and Budget Efficiency on PDA, (2) the mediating role of PDA on Audit Quality, and (3) the moderating role of JR in the relationship between PDA and Audit Quality. The method used is SLR with reference to the PRISMA guidelines. The literature search was limited to empirical articles in Indonesian and English published in the last five years (2020–2025). Key Findings: The synthesis results show that TBP and Budget Efficiency have a positive and significant relationship with an increase in PDA. PDA has been consistently proven to act as a strong mediating variable, substantially weakening Audit Quality. Furthermore, the findings indicate that Job Resources (such as supervision and training) have critical potential as moderating variables, capable of weakening the negative relationship between PDA and Audit Quality, although findings regarding this moderating mechanism still vary across studies. Implications: Theoretically, this SLR strengthens the integration of JD-R Theory and Stakeholder Theory, providing a comprehensive framework for understanding internal auditor behavior. Practically, this study recommends that APIP leaders design more proportional policies in time and budget allocation, as well as increase investment in Job Resources (e.g., supervision and professional development systems) to minimize PDA and maintain Audit Quality as the highest form of accountability to all public stakeholders.
Fraud Prevention through ASN Competence, IT Quality, Internal Control, and Good Governance: A Systematic Literature Review Rifqi, Muhammad; Djaddang, Syahril
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 2 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i2.5694

Abstract

This study aims to analyze the factors influencing fraud prevention in the public sector through a Systematic Literature Review (SLR) approach. The review focuses on four key variables: civil servant competence, information technology quality, internal control, and good governance principles. The study applied the SLR method following Kitchenham (2004) and PRISMA (2020) guidelines through four main stages: identification, screening, eligibility, and inclusion. Out of 120 initially identified articles, 16 met the inclusion criteria and were further analyzed. The findings reveal that civil servant competence, information technology quality, and internal control positively affect fraud prevention. Moreover, good governance acts as a moderating variable that strengthens these relationships. The study emphasizes the importance of improving civil servants’ professionalism and integrity, reliable information technology implementation, and internal control systems aligned with good governance principles.
Co-Authors A.A. Ketut Agung Cahyawan W Achmad Ridwan Adhiningrum, Anissa Indaranti Agus Nugroho Agus Proklamasi Simatupang Ali Imransyah Alica Saputra, Ryandana Alkotdriyah, Putri Puspa Alya Zulfa Cahyani Alya Zulfa Cahyani Amini, Maryam Anggraini, Rachmarini Dian Anton Haryadi Ardi Susilo, Irawan Arfandi Arfandi, Arfandi Ari Gunawan Asrul Aminullah Beti Renitawati Borahima, Fatimah Rahman Burahman, Habi Cahyani, Anggi Regita Cahyani, Nur Sry Nansih Choirul Anwar Darmansyah DARMANSYAH . Darmansyah Darmansyah Darmansyah Darmansyah Darmansyah Darmansyah Darminto, Dwi Prastowo Derriawan Derriawan, Derriawan Derryawan Derryawan Derryawan, Derryawan Devi Kusumawardhani Devi Rosanita, Devi Dewi, Kusuma Dharmawan, Purwoko Erie Dian Hamida Dian Puspasari Djali, Hartina Dona Valida Nurhidayati DWI NUR FITRIANI Dwi Nur Fitriani Dwi Prastowo Darminto Eddy Supriyadi, Eddy Edy Supriyadi Edy Supriyadi Edy Supriyadi Endang Etty Merawati Endang Etty Merawati, Endang Etty Endang Ety M Endang Kusnadi Ety M, Endang Fachrudin Salim Fahruddin Salim Fe, Didi Findita Fujianti, Lailah H Hasanuddin H. Suratno Hadi Sutomo Hamida, Dian Handani, Riska Hanna Hanna Harnovinsah Harnovinsah Heni Pujiastuti Herman Rustandi Hikmantara, Yusfi Ibrahim, Maulana Malik Ikhsan Husaeni, Muhammad Indah Masri Indah Purwanti Indriati, Petiana Indriyani, Sari Indupurnahayu Inka Tiono Iswahyudi Iswahyudi Ivahtun Nurhayati JMV Mulyadi JMV Mulyadi JMV. Mulyadi juliana, Vina Juryani Hermalingga Kantika, Kantika Khalil Gibran Khalil Gibran Khoirul Anwar Kristiani, Wina Kusuma Dewi Kusumaningsih, Riski Putri Linawati Linawati Lysandra, Shanti M. ARDIANSYAH SYAM M. Ardiansyah Syam M. Ardiansyah Syam Manurung, Erpina Mardiana, Risa Megakarina, Nadya Mintorogo, Astuti Miranda, Agustinus Mohammad Ikhsan, Mohammad Mombang Sihite Mombang Sihite Muh Ardiansyah Muh. Ardiansyah Muhamad Rifais Utomo Muhammad Masdar Muhammad Nugraha Muhammad Rifqi Muhammad Saddam Mulyadi Mulyadi , JMV Mulyadi Mulyadi Mulyani, JMV. Muntaha Muphimin, Muphimin Murni, Yetty Mustofa, Muhamad Apep Napitupulu, Bertha Elvy Navia Andica Nawasiah, Nana Nova Yudhi Irianto Nungki P Nurhidayati, Dona Valida Nurmala Ahmar Nurmala Ahmar Nursaman, Dede Nurul Nurul Nuryani, Nanik Oktaviani , Silvi Malvina Pandu Alvi Baskoro Parmuji, Parmuji Parulian Ompusunggu, Arles Prasetyo Wibowo, Yudhi Purwoko Erie Dharmawan Puspasari, Dian Putri, Putri Surya Permatasari Raden Susana Suspayati Rahmat Irawan Ramdani, Ahmad Rani Aprilliani, Rani Renitawati, Beti Retna Sari Rina Nurmalina Risa Mardiana Riska Yustisiana Riskarini, Dian Ronny Bagus Witjaksono Saddam, Muhammad Sailendra Sailendra Sailendra Sailendra Sailendra Sailendra Sailendra, Sailendra Salim, Fahruddin Samsul Hadi Sari, Lola Fitria sartono Sartono Sartono Satya Adi Wicaksana Selvi Fouziah Selvi Novita Fouziah Shanti Lysandra Shanti Lysandra Shirlyani Shirlyani Shirlyani, Shirlyani Sigit Nur Dianto Sihite, Mombang Silvi Malvina Oktaviani Slamet Riyanto Slamet Suprihanto Slamet Wahyudi Sopian sopian Suhaeni, Endang Suratno Suratno Suratno Suratno Suratno Suratno Suratno Susilawati Suyanto Suyanto Suyanto Suyanto Suyanto Suyanto Suyanto, Suyanto syailendra, syailendra Syam, Ardiansyah SYAM, M. ARDIANSYAH Syerli Novita Tamaulina Br Sembiring Tiara, Silvia Agustin Tiono, Inka Titin Delia Toduho, Dion M Tri Puji Raharjo Tri Widyastuti Tri Widyastuti Tupanno, Putri Neira Ar Utami, Fadhilah Wicaksana, Satya Adi Widarto Rachbini Widarto Rachbini Widarto Rachbini Widarto Rachbini Wijaya, Agustinus Miranda Wijiati , Sri Yayan Hendayana Yoyok Priyo Hutom Yuppy Triwidatin Zanu’ddin, Mohammad Zebua, Wistiani Zulkifli Zulkifli Zulkifli