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All Journal Jurnal Konseling dan Pendidikan Jurnal BONOROWO JAT (Journal of Accounting and Tax) Business, Entrepreneurship, and Management Journal
Eni Minarni, Eni
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Economics, Econometrics & Finance Education Other

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Journal : Jurnal Konseling dan Pendidikan

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A study on the effect of risk-based auditing on organizational financial performance Wahyuandari, Wenni; Minarni, Eni; Hariyani, Diyah Santi
Jurnal Konseling dan Pendidikan Vol. 13 No. 1 (2025): JKP
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1143500

Abstract

This study investigates the effect of Risk-Based Auditing (RBA) on organizational financial performance by exploring its integration into auditing practices and its influence on decision-making processes. Using a qualitative research approach, the study employs literature review and library research to synthesize existing findings from academic journals, books, and institutional reports on the subject. Risk-based auditing, a strategic approach to auditing that prioritizes areas of highest risk, has gained prominence in modern auditing practices due to its potential to enhance the accuracy and reliability of financial statements. The review reveals that organizations implementing RBA experience improved financial performance through better risk identification, proactive risk management, and enhanced resource allocation. Furthermore, RBA contributes to better alignment between organizational objectives and financial outcomes, supporting long-term sustainability. However, the study also identifies challenges such as insufficient implementation in some sectors, lack of skilled professionals, and limited awareness of the full benefits of RBA. This paper provides valuable insights into the role of RBA in improving financial outcomes, while highlighting the need for further empirical research to validate its direct impact on organizational performance across different industries. The findings underscore the importance of integrating risk management strategies into auditing frameworks for sustained financial health.
Cryptocurrency adoption and its influence on financial stability in emerging markets Minarni, Eni
Jurnal Konseling dan Pendidikan Vol. 13 No. 1 (2025): JKP
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1145700

Abstract

This study explores the adoption of cryptocurrency and its influence on financial stability in emerging markets through a qualitative literature review. With the rapid growth of digital currencies, understanding their impact on financial systems has become increasingly crucial, particularly in developing economies where traditional banking infrastructure may be limited. The research synthesizes existing scholarly articles, reports, and case studies to identify key factors influencing l. cryptocurrency adoption, including regulatory frameworks, technological infrastructure, and societal attitudes towards digital currencies. Furthermore, the study examines the potential benefits and risks associated with cryptocurrency adoption, such as increased financial inclusion, volatility, and the challenges of regulatory oversight. By analyzing these dimensions, the research aims to provide a comprehensive understanding of how cryptocurrency can affect financial stability in emerging markets. The findings suggest that while cryptocurrency adoption presents opportunities for enhancing financial access and innovation, it also poses significant risks that could undermine financial stability if not managed effectively. This study contributes to the ongoing discourse on digital currencies by highlighting the need for balanced regulatory approaches that promote innovation while safeguarding financial systems. The insights gained from this research can inform policymakers and stakeholders in emerging markets as they navigate the complexities of integrating cryptocurrencies into their financial ecosystems.
Co-Authors Defilatifah Hariyani, Diyah Santi Krisan Sisdiyantoro, Krisan Permatasari, Fifi Sri Sutrismi Tiwuk Puji Hariyanti Wenni Wahyuandari