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Crypto Asset Audits in the Era of Decentralized Finance (DeFi): A Global Systematic Review Pardomuan Pardosi; Tussi Sulistyowati; Khairil Anwar; Maria Yovita R Pandin; Amiartuti Kusmaningtyas
Journal of Multidisciplinary Sustainability Asean Vol. 2 No. 4 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijmsa.v2i4.2270

Abstract

Background. This research explores global studies on crypto asset audits in Decentralized Finance (DeFi) from 2021 to 2025 through a systematic literature review (SLR) approach, highlighting technological advancements like machine learning and hybrid analytics that enhance audit accuracy, fraud detection, and scalability. Purpose. Auditing practices have expanded to include smart contracts, compliance, security, and environmental audits. However, challenges persist, such as the lack of global regulatory standards, decentralized control, security risks, and instability within DeFi protocols. Method. Despite advancements, effective audits in DeFi require aligning technological innovation with adaptable regulatory frameworks to ensure sustainability and trust. Results. Managerially, DeFi platforms should integrate emerging technologies into auditing practices and collaborate with regulators to address compliance gaps, particularly in anti-money laundering (AML) and transparency.   Conclusion. Future research should focus on developing global DeFi regulations, exploring decentralized auditing methods, and investigating the impact of new financial systems like the metaverse on auditing practices.
Pengaruh Circular Economy Practice, Environmental Cost Management, dan Green Supply Chain terhadap Kinerja Keberlanjutan Perusahaan Naila Putri Amalia; Adila Dwi Lestari; Puspita Puri Astadewi; Rieke Fadilatul Nikmah; Shevania Claudya Tiara Putri; Maria Yovita R Pandin
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 3 (2026): Juli - September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i3.1463

Abstract

Penelitian ini memiliki tujuan untuk menguji sejauh mana pengaruh Circular Economy Practice, Environmental Cost Management, dan Green Supply Chain terhadap Kinerja Keberlanjutan Perusahaan. Penelitian ini memakai pendekatan kuantitatif dengan data primer yang dikumpulkan melalui penyebaran kuesioner kepada 154 responden, terdiri dari mahasiswa dan pekerja yang terdiri atas mahasiswa dan pekerja yang memiliki pemahaman mengenai praktik keberlanjutan perusahaan. Teknik pengambilan sampel menggunakan purposive sampling. Data dianalisis melalui metode PLS-SEM dengan bantuan aplikasi SmartPLS 4. Hasil menunjukkan bahwa Circular Economy Practice tidak berpengaruh signifikan terhadap Kinerja Keberlanjutan Perusahaan, sementara Green Supply Chain tidak berpengaruh signifikan terhadap Kinerja Keberlanjutan Perusahaan, sedangkan Green Supply Chain tidak berpengaruh signifikan terhadap Kinerja Keberlanjutan Perusahaan. Temuan penelitian menunjukkan bahwa Environmental Cost Management merupakan faktor yang paling berpengaruh dalam meningkatkan Kinerja Keberlanjutan Perusahaan dibandingkan Circular Economy Practice dan Green Supply Chain.