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All Journal Kajian Akuntansi Jurnal Riset Akuntansi Kontemporer Jurnal Riset Akuntansi Journal of Accounting and Finance Management (JAFM) Jurnal Pengabdian Masyarakat Bhinneka Bandung Conference Series: Accountancy Kajian Akuntansi
Diamonalisa Sofianty
Fakultas Ekonomi Dan Bisnis, Universitas Islam Bandung
Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education Public Health Social Sciences

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Internal Control, Governance Risk Management Compliance and Fraud Prevention: The Moderating Role of Good Corporate Governance Whittleliang Hakki, Tandry; Sofianty, Diamonalisa; Simanungkalit, Jobrinson; Alvionita, Davina
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2357

Abstract

The effective implementation of Governance Risk Management and Compliance (GRC) can help companies reduce risks and improve the effectiveness of control, security, and compliance through an integrated and unified approach that reduces the adverse effects of companies related to fraud. This study aims to analyze the influence of Internal Control and Governance Risk Management and Compliance (GRC) on the tendency of fraud in the banking industry. In addition, this study aims to Good Corporate Governance (GCG), and In an effort to understand the extent to which these three factors can prevent fraud, this study uses a quantitative method with a questionnaire survey approach as the main tool for data collection. Respondents in this study are practitioners in the retail industry sector with a target of 170 questionnaires distributed to banking industry companies in the cities of Jakarta, Banten and Bandung. The collected questionnaires are 160 questionnaires and the complete questionnaires that can be processed as data in this study are 153 questionnaires. This research methodology involves the use of statistical test tools SPSS version 26.00. Data analysis is carried out through validity and reliability tests, structural model analysis and prediction testing, as well as the results of hypothesis testing. The results of this study indicate that the influence of Internal Control has a significant and positive effect on fraud prevention actions. While Governance Risk Management Compliance (GRC) does not affect the fraud prevention actions. This study also shows that the role of GCG as a moderator can strengthen the influence of Internal Control, which has a significant and positive effect on fraud prevention actions. While the role of GCG as a moderator cannot strengthen the influence of Governance Risk Management Compliance (GRC) which has a significant and positive effect on fraud prevention actions. The results of this study are expected to contribute to creating a good framework in fraud prevention, such as ensuring that every part of the company runs according to the established goals and helps minimize errors that can lead to fraud, analyzing and mitigating the risks faced by the company.
EVALUATING TAX INFORMATION SYSTEMS: IMPLICATIONS FOR MSME TAXPAYER COMPLIANCE AND THE ROLE OF TAX SOCIALIZATION Sofianty, Diamonalisa; Mat Udin, Noraza
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.23628

Abstract

Tax compliance remains a persistent challenge for Micro, Small, and Medium Enterprises (MSMEs), primarily due to limited knowledge and inadequate access to tax information. This study investigates the effect of tax socialisation on taxpayer compliance, with tax information systems serving as a mediating variable. A quantitative approach was employed, with data collected from 90 MSME owners through purposive sampling. Path analysis using SmartPLS revealed that tax socialisation has a positive and significant effect on tax compliance. Furthermore, tax information systems were found to partially mediate this relationship by enhancing access to and understanding of tax-related content. These findings underscore the importance of combining socialisation initiatives with user-friendly digital systems to boost compliance. Governments are encouraged to strengthen outreach programs and develop accessible information platforms tailored to the specific needs of MSMEs. Such initiatives are expected to improve voluntary compliance and reduce administrative burdens in the long term.
Co-Authors 10090121062, Hakiki Anugrah Adinda Marcelvya Avrilya Adinda Sera Yundrika Afgan Yuan Hibatullah Afifah Insanny Afifah Nur Insanny Aghnia Shidqi Hendriawan Alvionita, Davina Annisa Dewi Anggraeni Asysyifa Muhaemmi Rusliaman Audytri Purnama Nisa Chintya Salsabiela Cici Fitriana Hanifa Dea Elviana Dora Dea Rahmawati Dias Ikhtias Cendani Difa Zahra Afifah Dinul Qoyyimu Elly Halimatusadiah Epi Fitriah Eva Srimulyani Evi Aprilianti Farah Shalihah Ashhaabaljannah Fauziah Nurul Maulida Febriana Windi Sanjaya Ferin Akhmalia Septianingrum Gita Nadilah Adzani Heliana Helliana Hilda Yuniar Ilmawati Aranni Indriyani Innez Assyffa Andien Wahyuningtyas Iss, Affandi Kania Nurcholisah Kemalsyah Farisi Islami Lathifa Gita Pratiwi Lina Herlina Lina Herlina Mat Udin, Noraza Melani Heryana melani Nabila Alya Fakhirah Najelaa Azzahra Nunung Nurhayati Nur Fitriani Inayah Nurleli Nurul Diana Febrianti Permata, Al-fadhila Pristi Audilla Putri Nur Muthmainah Radhitya Pradiftha Darajat Ratu Rima Marfila Rianisa Agustia Rida Adinda Ririn Sri Kuntorini Rita Nurul Riyani Riyang Mardini Riyang Mardini Riyang Mardini Riyang Mardini Rizky Sofia, Isty Safhira Febriyani Sandra Natasya Silmi Putri Setiawan Simanungkalit, Jobrinson Sri Fadilah Suangga, Asri Tania Nur Fauzia Trudy Sumardi Tsania Qotrunnada Tsania Qotrunnada Chaerunnisa Whittleliang Hakki, Tandry Widia Laila Fitri Yulia Ningsih Yuni Rosdiana Zahra Putri Khoerunnisa Rahmat Zahra, Najwa Aqilah