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All Journal Optimum : Jurnal Ekonomi dan Pembangunan Akuisisi : Jurnal Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Analisis Bisnis Ekonomi Abdimasku : Jurnal Pengabdian Masyarakat Community Empowerment Elastisitas Jurnal Ekonomi Pembangunan DedikasiMU: Journal of Community Service Borobudur Journal on Legal Services Urecol Journal. Part B: Economics and Business Borobudur Accounting Review PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi The Es Accounting and Finance West Science Accounting and Finance Jurnal Analisis Bisnis Ekonomi
Siti Noor khikmah
Universitas Muhammadiyah Magelang, Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences

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Bibliometric Analysis of Forensic Accounting and Fraud Detection Research Trends Judijanto, Loso; Rahman, Kristanti; Sudarmanto, Eko; Khikmah, Siti Noor; Bakri, Asri Ady
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1745

Abstract

Forensic accounting and fraud detection have become increasingly critical in mitigating financial crimes and ensuring corporate transparency. This study conducts a bibliometric analysis to explore the research trends, key contributors, and emerging themes in forensic accounting and fraud detection. Using data exclusively from the Scopus database and analyzed through VOSviewer, the study identifies influential publications, prominent authors, and evolving research directions. The findings indicate a shift from traditional forensic accounting methods to technology-driven approaches, such as big data analytics, artificial intelligence, and blockchain. The co-authorship analysis highlights significant international collaborations, particularly among scholars in the Middle East and Europe. Despite these advancements, challenges remain, including regulatory inconsistencies and the need for standardized forensic accounting frameworks. This study contributes to the literature by providing a structured overview of forensic accounting research trends and offering insights for academics, practitioners, and policymakers to enhance fraud prevention strategies and financial accountability.
Peran Sistem Pengendalian Internal, Kompetensi Aparatur Desa dan Budaya Organisasi terhadap Pencegahan Kecurangan Dana Desa Safitri, Dewi Ayu; Khikmah, Siti Noor; Pramita, Yulinda Devi
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2186

Abstract

This research aims to empirically test the influence of the internal control system, village apparatus competence and organizational culture on preventing fraud in managing village funds. The research population was all village officials in 20 Wndusari District village offices. The sampling technique used purposive sampling consisting of the village head, secretary, treasurer and planning head. The research sample was 73 respondents. Data analysis used SPSS version 26. The results of this research show that the internal control system has a positive effect on preventing fraud in managing village funds, while the competence of village officials and organizational culture have not effect on preventing fraud in managing village funds
Pemanfaatan Tanaman Obat Keluarga (Toga) untuk Meningkatkan Kesehatan dan Kesejahteraan Ekonomi Keluarga Khikmah, Siti Noor; Firmansyah, Rama S; Agustina, Tasya; Wardana, Arivia W. D; Putri, Ana A. A; P, Deffa A. W; Setyawati, Eka M; Setyowati, Ela; Situmorang, Togar B
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 8, No 3 (2025): SEPTEMBER 2025
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/ja.v8i3.3123

Abstract

Kehidupan modern sekarang untuk kebutuhan kesehatan dan ekonomi menjadi semakin penting, bagi keluarga. Kesehatan keluarga memengaruhi ekonomi keluarga dan menjadi kebutuhan utama masyarakat. Hal ini mendorong warga mendapatkan alternatif pengobatan dengan cara aman, murah, dan mudah diakses. Tanaman Obat Keluarga (TOGA) sebagai solusi yang tidak hanya memberikan keuntungan kesehatan, tetapi menciptakan peluang ekonomi rumah tangga. Tujuan pengabdian ini untuk meningkatkan pemanfaatan TOGA di Dusun Dowasan, Kecamatan Mertoyudan, Kabupaten Magelang. Kegiatan pengabdian menggunakan metode Participaroty Action Research (PAR) yaitu masyarakat dilibatkan secara langsung pada tahapan identifikasi masalah sampai pelaksanaan dan evaluasi kegiatan. Pelaksanaan kegiatan terdiri dari observasi lapangan, pengadaan bibit TOGA, pelatihan penanaman, serta penyuluhan kepada warga. Kegiatan dilakukan untuk mendorong pengetahuan dan keterampilan warga dalam mengelola TOGA. Peserta menerima kegiatan ini dengan positif, yang terlihat dari antusiasme peserta selama proses kegiatan dan sesi tanya jawab. Beberapa peserta mengajukan pertanyaan tentang pengolahan tanaman obat. Adanya kegiatan pengabdian ini menjadikan peningkatan pemahaman dan keterampilan peserta terutama dalam mengolah tanaman herbal seperti kencur, temulawak, jahe, dan kunyit. Terbukti bahwa TOGA berbasis kearifan tradisional dapat meningkatkan kualitas hidup masyarakat baik dari aspek kesehatan maupun ekonomi lokal. Kendala dalam kegiatan ini yaitu waktu kegiatan yang terbatas. Oleh karena itu, program ini perlu diperkuat melalui pendampingan lanjutan
PERSEPSI PELAKU UKM TERHADAP STANDAR AKUNTANSI KEUANGAN (SAK) ETAP GUNA PENINGKATAN KINERJA PERUSAHAAN Khikmah, Siti Noor; Yuliani, Nur Laila
Jurnal Analisis Bisnis Ekonomi Vol 12 No 1 (2014)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Penelitian ini bertujuan untuk membuktikan bagaimana persepsi pelaku UKM terhadap Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik. Tujuan penelitian ini juga untuk menguji secara empiris bagaimana penerapan akuntansi berdasarkan Standar tehadap kinerja perusahaan/UKM. Metode yang dilakukan dalam penelitian ini yaitu jenis data adalah primer yaitu data diperoleh dengan menyebarkan kuisioner terhadap pelaku UKM sebanyak. 32. Analisis data dengan uji kualitas uji regresi dan data, uji anova. Hasil penelitian menjelaskan bahwa Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik dalam penerapan akuntansi tidak berpengaruh terhadap kinerja perusahaan. Untuk uji analisis ANOVA yaitu levene’s test menunjukkan bahwa hipotesis alternatif tidak diterima berarti tidak ada perbedaan persepsi pelaku terhadap Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik dalam penerapan akuntansi
KOMITMEN ORGANISASI, LOCUS OF CONTROL, DAN KOMPLEKSITAS TUGAS TERHADAP KINERJA AUDIT INTERNAL Khikmah, Siti Noor; Priyanto, Edi
Jurnal Analisis Bisnis Ekonomi Vol 7 No 2 (2009)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

This research aim to: (1) to knowing organizational influence komitmen to internal auditor performance at office BAWASDA in Karisidenan Kedu. (2) knowing influence of locus of control to internal auditor performance at office BAWASDA in Karisidenan Kedu. (3) knowing influence of duty complexity make an audit of to internal auditor performance at office BAWASDA in Karisidenan Kedu. (3) knowing influence of duty complexity make an audit of to internal auditor performance [at] office BAWASDA in Karisidenan Kedu. (4) knowing organizational influence komitmen, locus of control, and duty complexity make an audit of to internal auditor performance at office BAWASDA in Karisidenan Kedu. this Research population is entire laboring responder as internal auditor ( Functional Functionary of Auditor) at office BAWASDA in Karisidenan Kedu, with the amount 110 internal auditor. Sampel used in this research 79 internal auditor or Functional Functionary of Auditor in 4 office BAWASDA. technique of sampel by convinance sample. Data collecting use the kuesioner. Test the validity use the technique of product moment, and test the reliabilitas use the Alpha Cronbach>0.60. this Hipotesisi Research use the doubled linear analysis regresi. doubled Linear result of organizational komitmen, locus of control, and duty complexity make an audit of by together have an effect on the signifikan to internal auditor performance by R Square of equal to 55,5%.
KONTRIBUSI PEDAGANG KAKI LIMA MAKANAN TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH (PAD) ; STUDI KASUS DI KOTA MAGELANG Khikmah, Siti Noor; Yuliani, Nur Laila
Jurnal Analisis Bisnis Ekonomi Vol 7 No 1 (2009)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

This research aim to know the influence education and training, management capital, income for natural regional income. This Education and training population are PKL in Magelang City. This research of sample as much 61 PKL and that can researched as much 54 respondent used with the method of convinience sampling. The result of the study denied one and two hypothesis, and the archieved of third hypothesis. The result has shows that studying and training don't effect management capital, management capital don't effect for income, while income is effected for natural regional income.
Peran etika audit dalam determinan kualitas audit di kantor akuntan publik Daerah Istimewa Yogyakarta Khikmah, Siti Noor; Erlina, Devi; Yuliani, Nur Laila
Borobudur Accounting Review Vol 5 No 2 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.13481

Abstract

Audit quality is a description of audit practices and results based on auditing standards and quality control standards, which is a measure of the implementation of an auditor's duties and responsibilities. This research examines the influence of competence, independence, professionalism, and leadership style on audit quality with audit ethics as a moderating variable. The population of this study is auditors who work at KAP DIY. The sampling technique in this research uses a purposive sampling method, and the data type used is primary. The selected sample was 6 KAPs or 38 respondents based on specified criteria. Statistical analysis in this research uses moderated regression analysis. The research results show that competence, independence, professionalism, and leadership style do not affect audit quality. Audit ethics cannot moderate the influence of the relationship between competence, independence, professionalism, and leadership style on audit quality.
The Effect of Audit Delay on Information Asymmetry with Audit Opinion in Indonesian Listed Companies Sunaryo, Dede; Erdawati, Lena; Khikmah, Siti Noor; Simanjuntak, Daniel Nicson
The Es Accounting And Finance Vol. 4 No. 02 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i02.962

Abstract

This study aims to examine the effect of audit delay on information asymmetry and audit opinion in public companies in Indonesia. Audit delay, defined as the time lag between the fiscal year-end and the issuance of the auditor’s report, is considered an important factor influencing the timeliness and reliability of financial reporting. This research adopts a quantitative approach using primary data collected from 35 respondents through structured questionnaires measured on a Likert scale. The data were analyzed using SPSS version 25, including descriptive statistics, validity and reliability tests, classical assumption tests, and multiple regression analysis. The results indicate that audit delay has a significant positive effect on information asymmetry, meaning that longer delays increase the information gap between management and stakeholders. In addition, audit delay also has a significant effect on audit opinion, suggesting that prolonged audit processes are associated with a higher likelihood of receiving less favorable audit opinions. The coefficient of determination shows that audit delay explains 51.1% of the variation in information asymmetry and 42.7% of the variation in audit opinion. These findings highlight the importance of timely audit completion in enhancing transparency, reducing uncertainty, and improving the credibility of financial reporting. The study contributes to the literature by providing empirical evidence from Indonesia and offers practical implications for companies, auditors, and regulators in improving audit efficiency and reporting quality.
Co-Authors Agustina, Tasya Ahsan, Abdillah Anggia Riama Anita Viani Aprilia Kusuma Dewi Aziza Daning Fitrilia Bakri, Asri Ady Betari Maharani Edi Priyanto Erdawati, Lena Erlina, Devi Faqiatul Mariya Waharini Farida Farida - Farida, Farida Firmansyah, Rama S Fungky Dyan Pertiwi Hakim, Hary Abdul Heni Setyowati Esti Rahayu Ilham Habibi, Ilham Imam Agus Fauzi Judijanto, Loso Lutfiana Nur Hanifah Mubarok, Bayu Lutvi Muji Mranani Mundiroh Mundiroh Nur Laila Yuliani Nurlaila Yuliani, Nurlaila Oesman Raliby P, Deffa A. W Pramita, Yulinda Devi Purwantini, Anissa Hakim Purwantini, Annisa Hakim Putri, Ana A. A Rahman, Kristanti Rochiyati Murniningsih, Rochiyati Rusdjijati, Retno Safitri, Dewi Ayu Salma Shafiyya Ayu Mutiarani Salsabilla, Azmia Setyawati, Eka M Setyowati, Ela Simanjuntak, Daniel Nicson Situmorang, Togar B Sudarmanto, Eko Sunaryo, Dede Uliyah, Ida Utami, Cici Tri Utami, Wahyu Indah Wardana, Arivia W. D