Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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All Journal Journal of Economic, Bussines and Accounting (COSTING) Nomico
Eko Wiji Pamungkas
Sekolah Tinggi Ilmu Ekonomi Wibawa Karta Raharja
Economics, Econometrics & Finance

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Dampak Penerapan Sistem Pengendalian Internal untuk Pencegahan Kecurangan Akuntansi Andi hidayatul Fadlilah; Eko Wiji Pamungkas; A. Ary Setyawan; Carolina Ety Widjayanti; Sari Mustika Widyastuti
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i2.7726

Abstract

The internal control system helps minimize the risk of accounting fraud. With strong internal controls, companies can implement procedures that limit access and responsibility in financial management. The purpose of this study was to analyze the effect of implementing an internal control system for preventing accounting fraud. The research method used is a literature study or Library Research with a qualitative approach. Based on the literature review conducted on the results and discussion, there is a conclusion that internal control plays an important role in preventing accounting fraud in an agency. Keywords: internal control, accounting fraud
The Influence of Sustainability-Driven Budgeting on Operational Efficiency and Competitive Advantage Eko Wiji Pamungkas; Dini Fitriani
Nomico Vol. 2 No. 12 (2026): Nomico-January
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/929f1p47

Abstract

Global pressure for sustainable business practices has encouraged firms to integrate sustainability principles into their budgeting systems as part of strategic management. Sustainability-driven budgeting is increasingly viewed not merely as a compliance mechanism, but as a potential driver of operational efficiency and competitive advantage. This study aims to examine the effect of sustainability-driven budgeting on operational efficiency and competitive advantage, as well as to test the mediating role of operational efficiency in this relationship. A quantitative explanatory survey design was employed. Data were collected from 210 managerial respondents directly involved in budgeting and strategic decision-making processes and analyzed using Partial Least Squares Structural Equation Modeling. The results reveal that sustainability-driven budgeting has a positive and significant effect on operational efficiency. Operational efficiency, in turn, significantly influences competitive advantage. Mediation analysis confirms that operational efficiency partially mediates the relationship between sustainability-driven budgeting and competitive advantage. These findings indicate that sustainability-oriented budgeting practices can generate strategic value by enhancing internal efficiency while strengthening firms’ long-term competitive positioning. This study contributes to the literature on business sustainability by highlighting budgeting as a core managerial mechanism and offers practical insights for managers in designing performance-oriented and sustainability-based budgeting policies.
Co-Authors A. Ary Setyawan Andi Hidayatul Fadlilah Dini Fitriani Sari Mustika Widyastuti Widjayanti, Carolina Ety