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All Journal Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Ekonomika JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Owner : Riset dan Jurnal Akuntansi Jurnal Hilirisasi IPTEKS (JHI) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akademi Akuntansi (JAA) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini AMAR (Andalas Management Review) UPI YPTK Journal of Business and Economics TAMWIL: Jurnal Ekonomi Islam Jurnal Akuntansi Keuangan dan Bisnis El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Akuntansi dan Governance Andalas Journal of Ekonomics, Finance, and Management Studies
Asniati Bahari
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

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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.
Peran Implementasi Smart Sustainable City Terhadap Kinerja Pemerintah Dengan E-Government Sebagai Pemediasi Cut Muthia Kesuma Hayati; Asniati Bahari
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 1 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i1.10061

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh implementasi smart sustainable city terhadap kinerja pemerintah di Kota Padang dengan dimediasi oleh e-government. Penelitian ini menggunakan metode kuantitatif dengan melakukan survei melalui penyebaran kuesioner. Penelitian ini juga menggunakan data sekunder yang diperoleh melalui LAKIP dari tahun 2020-2024. Populasi penelitian ini adalah 52 OPD di Kota Padang. Jumlah sampel pada penelitian ini adalah 152 responden. Teknik pengambilan sampel adalah non probability sampling yaitu menggunakan accidental sampling. Teknik analisis data pada penelitian ini adalah analisis regresi linear. Hasil penelitian ini berkontribusi memberikan bukti empiris terkait implementasi smart sustainable city terhadap kinerja pemerintah di Kota Padang dengan e-government sebagai pemediasi. Hasil penelitian menunjukkan peran implementasi smart sustainable city berpengaruh signifikan terhadap kinerja pemerintah secara langsung dan juga secara tidak langsung melalui e-government sebagai pemediasi. E-government menjadi komponen utama dalam pengaruh implementasi smart sustainable city terhadap kinerja pemerintah. Dampaknya memperkuat legitimasi pemerintah, meningkatkan kepercayaan publik terhadap pemerintah, dan mendorong partisipasi masyarakat.
Co-Authors Alfin Adha Anshar Alfin Adha Anshar Ali Nursal Andre Kurniawan Anwar, Khairil Atika Rahmi Pratiwi Boedi Satria Cut Muthia Kesuma Hayati Cut Muthia Kesuma Hayati Devi Yulia Rahmi Devi Yulia Rahmi Dodi Suryadi Dwivana Asri Chasvella Elvira Luthan Galefwor Wezdy Inramus Jonhar Jonhar Khairil Anwar Khalilul Rahman Mazelfi, Ihsani Muhammad Irfan Rahayu, Rita Rahma Dewi Rahmadoni, Jefril Ratna Dewi Rayna Kartika, Rayna Revi Eka Permana Riza Reni Yanti Sanda Patrisia Komalasari Stefanie Renata Maharani Suci Oktavia Verni Juita Warnida Warnida Yurniwati Yurniwati