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Kumba Digdowiseiso
National University, Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Integration of The Application of Forensic Accounting and Investigation Audit on Fraud: A Literature Study Farizah Sulong; Padri Achyarsyah; Muhammad Nur; Arni Karina; Kumba Digdowiseiso
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.244

Abstract

In reporting a company's financial condition, fraud still frequently occurs, where companies produce false financial reports for their benefit. This fraudulent activity harms various stakeholders, including investors who are deceived by these fabricated financial reports, leading them to invest in such companies. Researchers analyzed the roles of forensic accounting and investigative auditing in addressing and reducing fraud. Qualitative research methods were employed, utilizing literature review techniques. The findings indicate that both forensic accounting and investigative auditing are effective in uncovering fraudulent activities within companies. Furthermore, these two fields are capable of working in tandem, each playing a distinct role in the process of exposing fraudulent activities undertaken by a company
The Implementation of Accrual-Based Accounting in Regional Governments in Indonesia Shaari Abd. Rahman; Arni Karina; Muhammad Nur; Padri Achyarsyah; Kumba Digdowiseiso
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.245

Abstract

The introduction of an accrual-based accounting system has been an important step in efforts to improve public financial governance in Indonesian regional governments. There is a lack of transparency and accountability in local government financial management which needs to be improved to optimize the functioning of public funds. The main objective of implementing accrual-based accounting is to create a more informative and accurate financial reporting system, which can help local governments make better decisions, as well as enable better monitoring of the use of public funds. This process involves establishing accrual-based accounting standards, changing the accounting system, training human resources, and changing organizational culture. The result of this implementation is a significant increase in the quality of local government financial reports. These reports are now more informative and accurate, enabling more effective monitoring, and increasing confidence in the management of public funds. Thus, the implementation of accrual-based accounting has brought a real function to public financial governance in Indonesia, ensuring public resources are applied wisely, and directing local governments in a more professional direction in financial management. This step is an important milestone in realizing a more transparent, accountable, and efficient government in Indonesia
The Impact of The Application of Forensic Accounting on Fraud: A Literature Study Padri Achyarsyah; Muhammad Nur; Erwin Indriyanto; Kumba Digdowiseiso; Safwan Mohd Nor
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.246

Abstract

This research discusses the importance of forensic accounting in overcoming fraud in modern business. This research uses a literature study and the research methodology involves identifying relevant literature sources from academic databases, journals, books and related articles. The research focus is on forensic accounting concepts, investigative techniques, and audit methods used to identify fraud. The research results show that forensic accounting is an important method for uncovering, preventing and resolving fraud in the accounting field. The application of forensic accounting involves technology and computer-assisted investigative methods to identify fraud. Case studies show that careful analysis and firm legal action can address fraud, reduce the risk of fraud, and increase stakeholder trust. Forensic accounting also has a positive impact on financial reports and a company's reputation by increasing the transparency, accuracy and integrity of financial reports. However, the implementation of forensic accounting faces obstacles such as regulatory complexity, costs, and the need for trained human resources. To overcome these obstacles, companies can develop specialized training, collaborate with educational institutions, and invest in the right technology. By overcoming these obstacles, companies can ensure the reliability of financial reports, improve their reputation, and maintain the integrity of their operations in the face of increasingly complex and organized fraud threats. Thus, forensic accounting has proven to be effective as an important tool in overcoming fraud and maintaining company business sustainability
The Value of Accounting Information on Stock Prices: A Systematic Literature Review Rozhaiza Taha; Arni Karina; Muhammad Nur; Molina; Kumba Digdowiseiso
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.247

Abstract

This literature study explores the complexity of the relationship between the value of accounting information (accounting profit, book value of equity, operating cash flow, and leverage) and stock prices in the context of the Indonesian financial market. The research methodology uses a Systematic Literature Review (SLR) with an in-depth analysis approach to related research. The research results show that the influence of accounting profits on stock prices is complex and influenced by external factors such as market conditions, regulatory policies and economic uncertainty. The relevance of the book value of equity as an indicator of company fundamentals influences stock prices, but variability depends on the industry and company size. Operating cash flow, although important, has a non-linear relationship with stock prices, influenced by macroeconomic factors and industrial policy. The leverage variable has an impact on a company's risk and resilience, although its direct influence on share prices is not always consistent. Global external factors and regional variability influence investors' perceptions of accounting information and stock prices. This research underscores the importance of considering industry context and external factors in evaluating the value of accounting information in making intelligent and informational investment decisions in complex financial markets
The Implementation of Payroll Accounting Information Systems In Indonesia: A Systematic Literature Review Ria; Khairul Saleh L. Tobing; Dhieka Avrilia Lantana; Kumba Digdowiseiso; Nurasyikin Jamaludin
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.253

Abstract

This research presents an in-depth analysis of the implementation of the Payroll Accounting Information System in Indonesia through a Systematic Literature Review (SLR) approach. Involving ten accredited journals, this research describes the processes and obstacles in payroll systems in various companies, including PT. Varia Usaha Bahari, Faculty of Economics and Business, Sam Ratulangi University, and PT. True Primary Gamma. The results show that there are deficiencies in internal control, such as duplication of tasks and lack of efficiency in preparing payroll. Even though several companies have implemented payroll accounting information systems well, there are still weaknesses in supporting documents and internal controls. This research shows that effective implementation of a payroll accounting information system requires good integration between technology, managerial supervision, and a well-organized company organizational structure. Challenges continually arise with the development of technology, requiring companies in Indonesia to continually improve their payroll systems to remain compliant with applicable accounting standards and ensure effective internal controls. This research provides comprehensive insight into developments and trends in this domain, providing a basis for companies to improve their payroll systems to achieve salary management that is accurate, reliable and compliant with applicable regulations.
The Implementation of Artificial Intelligence on Accounting In Indonesia: A Literature Study Khairul Saleh L. Tobing; Muhammad Nur; Dhieka Avrilia Lantana; Kumba Digdowiseiso; Shayuti Mohd Adnan
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.254

Abstract

The rapid growth of Artificial Intelligence (AI) is transforming accounting practices in Indonesia. This study uses a qualitative literature review approach to investigate AI implementation in Indonesian accounting. It focuses on identifying implementation challenges, and goals, and summarizes previous research findings. AI adoption delivers substantial benefits, enhancing accuracy, efficiency, and transparency across various areas, such as Sharia-compliant accounting, employee training, financial data analysis, and conservative accounting principles. Despite these advantages, challenges loom. These include a lack of AI awareness and technical skills among accountants, data security concerns, integrating AI with existing systems, ethical considerations, and ensuring data quality. Overcoming these challenges demands dedicated efforts from accountants, businesses, and relevant institutions to unlock the full potential of AI in Indonesian accounting practices
The Impact Of Implementing Investigation Audit On Fraud: A Literature Study Zumratul Meini; Khairul Saleh L. Tobing; Syamsudin; Kumba Digdowiseiso; Siti Nurain Muhmad
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.255

Abstract

Increasing cases of fraud in today's complex and global business environment. The implementation of investigative audits for fraud has a significant impact on the context of a company's finances and reputation. The aim of this research is to evaluate how investigative audits influence fraud detection, prevention and handling. The method used is a literature review of related research and case studies in various industrial sectors. The results of this research show that the effective implementation of investigative audits can identify fraudulent acts early, prevent abuse, and reduce the risk of financial loss. Investigative audits can also strengthen stakeholder trust, enhance reputation, and create the atmosphere of transparency necessary to maintain positive relationships with customers and business partners. The research results show that investigative audits are not only an important step in reducing financial losses due to fraud but also have a positive impact on the company's image and reputation. Therefore, organizations should consider implementing investigative audits as an integral part of their risk management strategy, which in turn can contribute to long-term sustainability and success
The Impact of Financial Report Accessibility on The Accountability Of Regional Financial Management: A Systematic Literature Review Heni Suryanti; Khairul Saleh L. Tobing; Syamsudin; Kumba Digdowiseiso; Nur Haiza Muhammad Zawawi
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.257

Abstract

This research investigates the results of a literature study regarding the impact of financial report accessibility on regional financial management accountability. The research method used was a Systematic Literature Review (SLR), which involved identifying 10 accredited national journals. This study revealed significant findings in the Indonesian context. The results show that the presentation of financial reports that are accurate and by accounting standards (SAP) as well as a high level of accessibility to regional financial reports have a positive impact on the accountability of regional financial management. In addition, a good internal control system also supports increased accountability, while the influence of financial report accessibility on accountability tends to be complex and context-specific. However, individual factors such as the competence of village government officials play an important role in increasing the level of accountability. The low competence of village officials is considered to be one of the main causes of the low level of accountability in managing village funds. Within the accountability framework, this research highlights the importance of implementing an internal control system in organizations to ensure effectiveness, compliance with regulations, and transparency in public financial management. Information accessibility may not be sufficient as a driver of accountability, perhaps because the way information is delivered is currently limited to simple media. Nevertheless, this study provides insight for the government and researchers to consider these aspects in improving and planning policies to increase transparency and accountability in regional financial management
Co-Authors Arni Karina Azwadi Ali Dhieka Avrilia Lantana Dhieka Avrilia Lantana Erwin Indriyanto Farida Farizah Sulong Hafiza Aishah Hashim Heni Suryanti Heru Dian Setiawan Ian Zulfikar Khairul Saleh L. Tobing Kusumaningrum, Anisa Putri Molina Muhammad Nur Nazli Aziz Nur Haiza Muhammad Zawawi Nurasyikin Jamaludin Padri Achyarsyah Rahayu Lestari Ria Rohana Ahmad Rosyidah Muhammad Rozhaiza Taha Safwan Mohd Nor Shaari Abd. Rahman Shayuti Mohd Adnan Siti Falindah Padlee Siti Nurain Muhmad Syamsudin Wan Zuriati Wan Zakaria Yusnita Yusof Yusri Ibrahim Zalailah Salleh Zumratul Meini