Article Per Year (5 Year)
p-Index From 2021 - 2026
7.775
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Bestari Jurnal Ilmiah WUNY Jurnal Akuntansi & Auditing Indonesia Wahana Riset Akuntansi Jurnal Kebijakan dan Pengembangan Pendidikan Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Journal of Accounting and Investment Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Kajian Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Ilmu Budaya: Jurnal Bahasa, Sastra, Seni, dan Budaya Jurnal Ekonomi dan Bisnis AFRE Accounting Financial Review Kompartemen : Jurnal Ilmiah Akuntansi Assets: Jurnal Akuntansi dan Pendidikan JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Journal of Humanities and Social Studies JEMPER (Jurnal Ekonomi Manajemen Perbankan) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Aplikasi Akuntansi Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Journal of Economic, Public, and Accounting (JEPA) MOTIVECTION : Journal of Mechanical, Electrical and Industrial Engineering Jurnal Akuntansi dan Keuangan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) AEEJ : Journal of Automotive Engineering and Vocational Education Akuntansi dan Teknologi Informasi Arkus JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Aktualita : Jurnal Hukum Jurnal Magister Akuntansi Trisakti Asian Journal of Applied Business and Management (AJABM) Journal of Accounting Research, Organization and Economics (JAROE) Electronic Journal of Education, Social Economics and Technology Jurnal Akuntansi Manado (JAIM) JEKSya Jurnal Ekonomi dan Keuangan Syariah JTPVI: Jurnal Teknologi dan Pendidikan Vokasi Indonesia IIJSE Riset Akuntansi dan Keuangan Indonesia Journal Of Economic Sciences (Ekuisci) Digital Business Progress Accounting Analysis Journal Media Gizi Khatulistiwa
Ahmad Juanda
Universitas Muhammadiyah Malang
Religion Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Veterinary Other

Published : 90 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Arkus

 1 
Real-Time Cost Control in State-Owned Construction Enterprises: Deconstructing Control Latency through the Integration of Internal Audit and AIS Nurlillah Dwinda Wicaksono; Masiyah Kholmi; Ahmad Juanda
Arkus Vol. 11 No. 2 (2025): Arkus
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/arkus.v11i2.847

Abstract

State-owned enterprises (SOEs) operating within the construction sector face a unique and precarious ecosystem characterized by high financial complexity, intense public accountability pressures, and significant exposure to chronic cost overrun risks. While internal audit (IA) and accounting information systems (AIS) function as established control mechanisms within these entities, they frequently operate in bureaucratic isolation—IA serving as a retrospective compliance function and AIS acting as a passive transaction repository. This functional disconnection creates a critical control latency gap where financial deviations materialize, compound, and metastasize before detection. This study employed a single holistic case study design grounded in a sociotechnical systems paradigm to explore the integration of IA and AIS at PT MM, a subsidiary of a prominent Indonesian construction SOE. Data were collected over a six-month period through eighteen in-depth semi-structured interviews, extensive participatory observation of audit cycles, and comprehensive documentation analysis. Thematic analysis was rigorously applied to deconstruct the socio-technical dynamics of integration. The investigation revealed that prior to integration, IA functions were hindered by a compliance trap, detecting financial anomalies only after 80-90% of project completion. The strategic integration of real-time AIS data into audit workflows transformed the IA function from a policing role to a strategic digital assurance partner. Specifically, a pilot integration in the dock maintenance 2024 project enabled continuous variance analysis, resulting in an 8% reduction in total project costs through the early detection of material price deviations. In conclusion, the synergy between risk-based internal audit (RBIA) and AIS transforms financial control from reactive verification to proactive mitigation. Success depends not merely on technical connectivity but on a cultural shift towards collaborative governance, positioning digital assurance as a critical driver of resilience.
Co-Authors . Widayat A Waluya Jati Adi Prasetyo Agung Muhammadiyah Prasetyo N.W Agung Prasetyo NW Agustin Dwi Haryanti Ahmad Wajuya Jati Ahmad Waluya Jati Ahmed, Alan Januar Alan Januar Ahmed Aldri Frinaldi Alfajrin, Muhammad Rezky Ardiyansyah, Maulidin Arifin, Indra Welly Assari, Hestytia Nirmala Ayu Apriliani Hidayat Bahrun Candra Inata, Lia Dasman Lanin Destriana Desy Retma Sawitri Desy Retma Sawitri Deviandini, Ellisa Dhaniel Syam Dinar Latifa Donny Fernandez Driana Leniawati Driana Leniwati Dwi Damayanthi, Silvana Juliant Dwi Irawan Dwi Sudarno Putra Eko Setiawan Endang Dwi Wahyuni Eny Suprapti Fahmi Dwi Mawardi Fathiya Rachmasari Firmansyah Firmansyah Firmansyah Fitriani, Nopita Fuad Muttaqin Ginanjar Arief Setyabudi Hamamah, Cahya Umi Harahap, Hastuti Handayani Hartono, Putri Amallia Hastim Rosiana Hestytia Nirmala Assari Hutajulu, Lija Romauli Ihyaul Ulum Iman Jaladri Inata, Lia Candra Indang Dewata Jauhari, Irmawati Juwita Nur Radeana Lia Candra Inata Lia Candra Inata Lilik Intan Herawati Masiyah Kholmi Masiyah, Masiyah Maulida, Dewi Nur Maulidin Ardiyansyah Mohammad Syahri Muhammad Muhammad Muhammad Wildan Affan Muttaqin, Fuad Naseer, Maryam Shahuneeza Nasrullah Nasrullah Nuha, Sukma Uli Nurazizah, Siti Fadhillah Nurfadilah Yusri Nurlillah Dwinda Wicaksono Pamungkas, Wisnu Parwati, Khofifah Indah Permata, Rr Fatmasari Muliawati Rachmasari, Fathiya Rahayu, Mellysia Dwi Rajagukguk, Frederick Rudy Sentosa Raudhah Trisna Wardhani Rayis, Dzulhijah Alkayyis Rembrandt, Rembrandt Rizad, Muhammad Fadly Agil Rizki Febriani Rosiana, Hastim Rosyida, Ruli Alfi Mei Ruli Alfi Mei Rosyida Rusmadi, Anindya Tirsa Samudra, Makitta Widi Satyawati Surya, Satyawati Sawitri, Desy Retma Setu Setyawan Siti Atikah Siti Fadhillah Nurazizah Siti Rohani Sri Wahyuni Sukma Uli Nuha Syahri, Mohammad Syamsul Amar B Thomas Fernandez Lamury Toto Sugiarto Tri Wahyu Oktavendi Umar, Genius Wardani, Isma Aprilylyani Wardatul Jannah Wiasti, Ika Wiasti, Ika Anggie Wicaksono, Agung Prasetyo Nugroho Widiarto, Rikha Yanuarti Petrika Yuaninda, Naila Putri