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All Journal International Journal of Economics, Management, Business, and Social Science
Syamsudin
National University, Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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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 Heni Suryanti Khairul Saleh L. Tobing Kumba Digdowiseiso Nur Haiza Muhammad Zawawi Siti Nurain Muhmad Zumratul Meini