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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Mandala Pengabdian Masyarakat Jurnal Inovasi Masyarakat KREATIF: Jurnal Pengabdian Masyarakat Nusantara Oikonomia : Journal of Management Economics and Accounting Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Muhammad Ali
Universitas Widyatama
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Forensic Accounting and Investigative Auditing, and Their Implications for Fraud Disclosure (Survey of the Financial and Development Supervisory Agency (BPKP) of West Java Province) Muhammad Ali; Yessika Rizki Amelia
Tirtayasa Ekonomika Vol 20, No 2 (2025)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v20i2.35134

Abstract

The purpose of this study is to determine the effect of forensic accounting and investigative auditing in disclosing fraud at the Financial and Development Supervisory Agency (BPKP) of West Java Province. This study was motivated by the rampant cases of fraud that occurred, so that a strategic tool is needed that can help in disclosing fraudulent acts. This study uses a quantitative method, where data is collected through a questionnaire compiled with a Likert scale. The Population in this study were auditors who had an understanding and/or experience of investigative audits at the BPKP of West Java Province. With a sample size of 37 respondents, using a saturated sampling technique (census). Based on the results of the partial test analysis, it is known that forensic accounting has no influence on disclosing fraud. While investigative audits have an influence on disclosing fraud. The results of simultaneous testing state that both variables together have an influence on disclosing fraud.
Strategic Management Accounting as a Decision-Making Tool in the Era of Technological Disruption Fitri Sukmawati; Muhammad Ali
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 2 (2026): Oikonomia - February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i2.532

Abstract

Technological disruption, characterized by the rapid development of digitalization, big data, and integrated information systems, has transformed the business environment and demanded increasingly complex managerial decision-making. This situation has significant implications for the role of management accounting, which is no longer limited to recording and controlling costs but has evolved into a strategic instrument to support decision-making. This article aims to conceptually analyze the role of strategic management accounting as a decision-making tool in the era of technological disruption based on a literature review. The research method used is a qualitative approach with a descriptive-analytical design through a literature review, analyzing relevant theories, concepts, and previous research findings. The focus of the analysis is directed at the transformation of the role of strategic management accounting in providing strategically valuable financial and non-financial information for management. The results of the study indicate that conceptually, strategic management accounting has an important contribution in improving the quality of decision-making through the integration of technology, data analysis, and a long-term orientation towards organizational competitive advantage. This article is expected to enrich the theoretical study of management accounting and provide conceptual implications for the development of managerial decision-making practices in the era of technological disruption.
Co-Authors Andina Nur Fathonah Dudi Abdul Hadi Dudi Abdul Halim Fitri Sukmawati Ikram, Syafrizal Ingrid Larasati Agustina Ingrid Larasati Agustina Ingrid Larasati Agustina Ingrid Larasati Agustina Laksono T.Y., Roosaleh Sendi Gusnandar Arnan Suryana Suryana Suryana Suryana Suryana Suryana Suryana Suryana Suryana Tria Apriliana Tria Apriliana Tria Apriliana Yessika Rizki Amelia