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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jati: Jurnal Akuntansi Terapan Indonesia Integritas: Jurnal Antikorupsi Jurnal Aplikasi Bisnis Owner : Riset dan Jurnal Akuntansi JIA (Jurnal Ilmiah Akuntansi) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Ilmiah Ekonomi Global Masa Kini Asia Pacific Fraud Journal Journal of Contemporary Accounting Jurnal Abdimas Madani dan Lestari (JAMALI) JASF (Journal of Accounting and Strategic Finance) Accounting Global Journal Proceeding of National Conference on Accounting & Finance Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi The Indonesian Journal of Accounting Research Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Apssai Accounting Review (ApAR) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Dinamika Akuntansi dan Bisnis (JDAB) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Jurnal Pengabdian Masyarakat Indonesia
Dekar Urumsah
Faculty Of Business And Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Bertahan dan Berkembang : Strategi 3 Pilar Sukses KWT Puspa Gemari di Era Digital Rosita Rosita; Dessy Isfianadewi; Dekar Urumsah; Reni Yendrawati
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 4 No. 2 (2025): Juni : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v4i2.5417

Abstract

Women Farmers Group (KWT) has a strategic role in women's economic empowerment and agricultural-based product development. However, KWT Puspa Gemari in Bantul, Yogyakarta, still faces obstacles in calculating production costs, unattractive packaging design, and limited marketing. This community service initiative aims to enhance the sustainability of herbal medicine businesses through training on production cost analysis, packaging design, and digital marketing. Methods include observation, training, Focus Group Discussion (FGD), and mentoring. Results show improved member understanding of product costing (from 5 to 12 members), upgraded packaging (from plastic bottles to glass bottles with professional labels), and expanded marketing via digital platform with a Purchasing Order (PO) system. Significant impacts include production efficiency, product competitiveness, and market expansion. These activities demonstrate that an integrated approach to production management and digital marketing can strengthen the sustainability of women-led micro-businesses. Future recommendations include continuous mentoring, product diversification, and digital technology optimization to enhance KWT's market position.
Rethinking Auditors’ Fraud Detection: An Integrative Systematic Literature Review Saputra, Dian; Kusuma, Hadri; Urumsah, Dekar
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.7063

Abstract

Auditors’ ability to detect fraud is multidimensional, yet the literature remains fragmented across technical, cognitive, and contextual domains. This Systematic Literature Review (SLR) synthesizes 56 empirical and conceptual articles from Scopus and Web of Science to construct an integrative framework of fraud detection determinants. We identify five overarching themes: auditor competency and skills, technology and CAATs, psychological traits, heuristics and cognitive biases, and governance and organizational context. While technical competency and experience remain primary drivers, cognitive biases and environmental pressures frequently impair judgment. Furthermore, while modern audit technologies (e.g., AI and CAATs) offer significant potential to mitigate these limitations, their effectiveness depends heavily on behavioral factors and organizational support. This study provides actionable insights to enhance auditor training, refine the adoption of audit technology, and foster supportive governance.
The Comprehensive Model of Whistle-Blowing, Forensic Audit, Audit Investigation, and Fraud Detection Atrisia Inayati Mamahit; Dekar Urumsah
JASF: Journal of Accounting and Strategic Finance Vol. 1 No. 2 (2018): JASF (Journal of Accounting and Strategic Finance) - November 2018
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v1i2.43

Abstract

Fraud is a problem that has never been resolved from year to year. One type of fraud that often occurs in the government sector is corruption. Various attempts have been made by the government to detect fraud, but the efforts that have been made have not been effective in reducing fraud. This study aims to propose a conceptual model for detecting fraud by linking whistle-blowing, forensic audits, and investigation audits. The conceptual model of this research is expected to provide input to managers and decision makers regarding the factors that need to be considered in improving fraud detection so that in the future fraud prevention methods will be better and better.
Efektifkah Audit Forensik Dengan Dukungan Whistle-Blowing Digunakan Untuk Mendeteksi Suap? Eka Wirajuang Daurrohmah; Dekar Urumsah; Yuni Nustini
Integritas: Jurnal Antikorupsi Vol 7 No 2 (2021): INTEGRITAS: Jurnal Antikorupsi
Publisher : Komisi Pemberantasan Korupsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32697/integritas.v7i2.795

Abstract

The purpose of this study is to determine the effectiveness of forensic audits in detecting bribery with the support of whistleblowing. This qualitative research uses the phenomenological method with semi-structured interviews with 14 employees of Badan Pemeriksa Keuangan (BPK). This study reveals that bribery is hidden fraud, so whistleblowing can be used as the first, then can be carried out for forensic audit as long as valid and relevant. Detection of bribery using forensic audit is faster and easier because the procedures are focused, detailed and rigid. The conclusion is forensic audits effective in detecting bribery with the support of whistleblowing.   Abstrak Tujuan penelitian ini adalah untuk mengetahui efektivitas audit forensik dalam mendeteksi suap dengan dukungan whistleblowing. Penelitian kualitatif ini menggunakan metode fenomenologi dengan teknik wawancara semi struktur kepada 14 orang pegawai Badan Pemeriksa Keuangan (BPK). Penelitian ini mengungkapkan bahwa suap merupakan fraud yang hidden sehingga whistleblowing dapat dijadikan langkah awal terungkapnya suap, yang kemudian dapat dilakukan audit forensik selama valid dan relevan. Pendeteksian suap menggunakan audit forensik lebih cepat dan mudah karena dalam prosedurnya fokus, terperinci dan rigid. Maka dapat disimpulkan bahwa audit forensik efektif dalam mendeteksi suap dengan dukungan whistleblowing.
Comprehensive Model of Bankruptcy and Forensic Accounting Daurrohmah, Eka Wirajuang; Riza, Ali; Suryani, Pesi; Urumsah, Dekar
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 5, No 1: March 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v5i1.12985

Abstract

Going concern is an assumption of company establishment but some companies go bankrupt. Fraud can be a cause of bankruptcy, used to hide bankruptcy, and can occur due to bankruptcy. Potential fraud can occur in every main activity of a curator in resolving bankruptcy cases so the curator requires forensic accounting. The purpose of this study was to determine the importance of forensic accounting in bankruptcy cases resolved by a curator and exploring the model of the relationship between bankruptcy and forensic accounting. This study used a qualitative approach with semi-structured interviews. The respondents’ criteria were curators who had practiced for at least three years and had experiences in resolving bankruptcy assets. The data analysis was a content analysis, namely a relational analysis, with software Nvivo 11. The results of this study showed that, in carrying out their duties, there are obstacles that are commonly encountered by currators. Forensic accounting is important and helpful for curators’ work, especially related to fraud or verification of the accuracy of bankruptcy asset transactions and the process of valuing bankruptcy assets. However, not all curators understand forensic accounting
Co-Authors Abdul Rahman Domili Adhetra Januar Putra Pratama Aditya Pandu Wicaksono Aditya Pandu Wicaksono Aditya Pandu Wicaksono Adiyta Pandu Wicaksono Alfurqan, Muhammad Ali Riza Andi Agung Kurniawan Arifuddin Ardi, Pahmi Ari Pratama Aris Nurherwening Atrisia Inayati Mamahit Briyan Efflin Syahputra Dari, Aulia Wulan Daurrohmah, Eka Wirajuang Definta Mahendrawati Dessy Isfianadewi Dewi Nindiasari, Avininda Dewi Putri Dian Saputra Dini Windartanti Dwi Ariyani, Asri Dwi Rugiarti, Novi Dyah Ayu Puspitasari Eka Wirajuang Daurrohmah Eko Lasmono Eko Lasmono Faisal Husaini Fajri, Kharisma Fatmalina Fitra Roman Cahaya Gilang Nugroho Hadri Kusuma Hamdani, Rizki Hanif Faidz Rahadian Hardi Juliawan Ira Oktaviana Linda Sulistyorini Mahmudi Mahmudi Mislya Rahmida Mufidta, Fenny Muhammad Dzikri Hadiyarroyyan Muhammad Fadhly Rizky Octavio Muhammad Kais Muhammad Nur Muryanto, Widya Angelina Najamuddin , Yunan Nidya Nurul Aisya Nugroho, Gilang Nurherwening, Aris Nustini, Yuni Nustini, Yuni Pesi Suryani Rafi'i Habib Al Rasyid Rafi'i Habib Al Rasyid Rahmida, Mislya Ramadhansyah, Heri Reni Yendrawati Rintan Falah Ispridevi Riza, Ali Rizki Hamdani Rizki Hioda Rosita Rosita Rosita Rosita Sanjayyana, Adzka Rosa Sari Kartikaningrum Seto Satriyo Bayu Aji Sugeha, Moh. Fresal Sumartono, Sumartono Suryani, Pesi Sutari Sutari Teduh Dirgahayu, Teduh Warsito, Ima Nabila Wibowo, Hari Tri Wirawan Hardinto Wisnu Cahyono Yuanda Daud, Vicko Zahra, Hanifah