Claim Missing Document
Check
Articles

Found 22 Documents
Search

Pengaruh Akuntabilitas, Transparansi, Partisipasi Masyarakat dan Pemberdayaan Masyarakat Terhadap Pencegahan Kecurangan Bella Dwi Gina Pitaloka; Anita Carolina; Rian Abrori; Habi Bullah
Journal of Sharia Economics, Banking and Accounting Vol 2, No 2: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v2i2.183

Abstract

The tourism sector is currently an important part of the economic development strategy directed at the concept of sustainable tourism. One such tourism is mangrove ecotourism which requires the implementation of good governance and open community participation to avoid fraud. Therefore, this study aims to examine the effect of implementing accountability and transparency as well as the sustainability of community participation and empowerment in all operational activities on fraud prevention. The sample obtained in this study was 161 respondents from 4 mangrove tours based on purposive sampling method which was analyzed using multiple linear regression tests. The results showed that accountability has a positive effect on fraud prevention, while transparency, community participation and community empowerment have no effect on fraud prevention
Adopsi Blockchain pada Praktik Akuntansi di Indonesia: Systematic Literature Review Habi Bullah; Rian Abrori
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 2 (2025): July 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This article aims to analyze the potential of blockchain adoption for accounting in Indonesia. This study uses the SLR model or Systematic Literature Review. The result find blockchain adoption in accounting practices is a crucial strategy to enhance the quality, transparency, and efficiency of accounting systems. This technology holds significant potential for application across various sectors, including transaction recording, auditing, financial reporting, taxation, Islamic finance, and accounting education. However, the successful adoption of blockchain largely depends on the availability of adequate regulatory frameworks, technical standardization, professional training for accountant, and the integration of blockchain-related content into accounting curriculum.