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Verni Juita
Universitas Andalas
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COSO-Based Internal Control and Accounting Information System Quality on Fraud Prevention Dodi Suryadi; Revi Eka Permana; Andre Kurniawan; Asniati Bahari; Rita Rahayu; Verni Juita
UPI YPTK Journal of Business and Economics Vol. 11 No. 1 (2026): Januari 2026
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

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

Abstract

This research examines the impact of COSO-based internal control and the quality of accounting information systems (AIS) on fraud prevention. Using a descriptive quantitative approach, this study explores how both internal control frameworks and the reliability of accounting systems contribute to minimizing fraudulent activities within organizations. The study found that COSO-based internal controls and high-quality AIS are significantly associated with fraud prevention. With a significance value of 0.000 < 0.05, the hypothesis suggesting that strong internal controls, as per COSO, reduce the likelihood of fraud is accepted. Furthermore, the quality of AIS was found to have a significant positive effect on fraud prevention, with a significance value of 0.004. These findings align with the theoretical framework of fraud prevention, particularly the fraud triangle, and highlight the need for integrated control systems to ensure effective fraud prevention. The study contributes to the understanding of fraud mitigation strategies in organizations and offers practical recommendations for enhancing internal control and accounting information systems to prevent fraudulent practices.
The Evolution of Accounting Information Systems Research: a 10-Year Bibliometric Analysis Muhammad Pondrinal; Asniati Bahari; Rita Rahayu; Verni Juita
Jurnal Ilmiah Universitas Batanghari Jambi Vol 26, No 1 (2026): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v26i1.6399

Abstract

This study provides a comprehensive bibliometric assessment of Accounting Information Systems (AIS) research spanning 2016-2025, utilizing Dimensions.ai as the primary data source and VOSviewer for scientific mapping. A total of 4,041 publications were retained after structured filtering procedures. Temporal analysis indicates accelerated growth in AIS scholarship, largely driven by the integration of enterprise technologies, cloud infrastructures, and data-centric decision frameworks. Network visualizations highlight the United States as the epistemic core of AIS research, exhibiting superior productivity and collaboration metrics, while emerging contributions from Asia signal developing regional research clusters. Institutional analysis reveals concentrated knowledge production within leading global universities, whereas journal density mapping underscores the multidisciplinary diffusion of AIS discourse. Citation network analysis identifies seminal works that serve as intellectual anchors within the field. These findings collectively underscore the expanding theoretical boundary and technological orientation of AIS. Future research should advance inquiries into automation, AI-enabled accounting systems, digital audit ecosystems, and cross-institutional research synergies to strengthen the field’s scientific maturity.
Digital and Financial Access: Evidence from Household Consumption in Indonesia Besti Novianda; Indah Maya Sari; Verni Juita
Equity: Jurnal Ekonomi Vol 11 No 2 (2023): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v11i2.227

Abstract

This research focuses on the influence of formal finance access and digital financial services on household consumption in Indonesia. Researchers use secondary data by digging into information obtained from Susenas 2019 and using The Ordinary Least Square (OLS) method. The research results show that the development of Access to formal finance and digital financial services is increasingly developing, which will increase household consumption in Indonesia. The results of this study are based on previous studies. The results imply that digital financial inclusion can increase household consumption expenditure in Indonesia. It is important for policymakers to find the right mechanism to improve the financial well-being of Indonesia's economically vulnerable population. Promoting the comprehensive and balanced development of financial institutions is an important step to stimulate household consumption. Therefore, financial institutions need to embrace digital finance as a great opportunity and expand their market by providing easier access to financial services for low- and middle-income households so that people can reap the desired benefit.
The Antecedents of Trust in the Coretax Administration System and Its Relationship with Tax Compliance Behaviour: Evidence from Indonesia Ali Reza Ahmadi; Verni Juita
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.5207

Abstract

The digital transformation of tax administration has increased taxpayers’ reliance on digital platforms, making trust an important factor in encouraging tax compliance. Addressing this issue, the present study investigates the effects of perceived system quality, institutional trust, digital literacy, and perceived information security and privacy on trust in Indonesia’s Coretax Administration System and tax compliance behaviour. Using a quantitative cross-sectional design, 708 responses were collected through an online survey, of which 586 valid responses were retained after data screening. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that perceived system quality, institutional trust, digital literacy, and perceived information security and privacy have significant positive effects on trust in the Coretax platform. Trust in the platform also has a significant positive effect on tax compliance behaviour, while all four antecedent variables have significant indirect effects on tax compliance through platform trust. These findings extend the Slippery Slope Framework to digital tax administration and highlight the importance of system reliability, institutional credibility, taxpayers’ digital capabilities, and information protection in strengthening trust and supporting voluntary tax compliance.
Co-Authors Abd. Rasyid Syamsuri Abdul Karib Agustria, Deni Aidah Fikriyyah Alfin Kurniawan Ali Reza Ahmadi Alya Azilah Ardhani Amsal Djunid Andre Kurniawan Andre Kurniawan Annisa Rahman Arpinda, Nadhyre Asniati Asniati Asniati Bahari Asniati, Asniati Besti Novianda Bima Satria Wahyudi Budi Rahmadya Bunga Shafira Deny Yohana Desriani, Rahmi Desyetti Dian Yuni Anggraeni Dinda Dwi Ananta Dodi Suryadi Eri Besra Fitriyeni Oktaviani Husna Roza Husnul Khatimah Ida Ayu Putu Sri Widnyani Indah Maya Sari Kevry Ramdany Laura Amelia Triani Lisa Fitriani Rahman Ludipa, Olin Meisa Melia Yulianti Nadya Putri Nasha Nadya Putri Nasha Naufal Dwi Febiansyah Pondrinal, Muhammad Rahayu, Rita Rahmadoni, Jefril Rahmat Febrianto Rahmat Kurniawan Ratnawati Rafles Ratni Prima Lita Rayna Kartika, Rayna Revi Eka Permana Rida Rahim Rinaldi Munaf Silfia Riski Silmi Silmi Sri Dewi Edmawati Suci Fitriamiranti Suziana Suziana Syahril Ali Syahril Ali Tria Najla Prima Hermanto Vera Pujani Verinita, Verinita Wardah Awwalin Ikhsaniah Saldi Warnida Warnida Yanti Yanti Yaza Fitria Yohana, Denny Yupita, Lasmi Yurniwati Yurniwati