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All Journal Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Jurnal Revenue : Jurnal Ilmiah Akuntansi
Fitriana Fitriana
Universitas Sangga Buana YPKP
Economics, Econometrics & Finance Social Sciences

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PENELITIAN CONTINUOUS AUDITING DAN MONITORING UNTUK MASA DEPAN MENGGUNAKAN ANALISIS BIBLIOMETRIK Desy Elevany Sera; Fitriana Fitriana; Rachmat Agus Santoso
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.348

Abstract

This study aims to further examine the concept of implementing continuous auditing and monitoring (CACM) to  provide broader insight and can reduce audit audit costs, enabling internal auditors to provide more accurate and timely audit report results. With bibliometric analysis collected from the Scopus database of 240 documents from 2010 to 2020. The research method uses bibliometric analysis. An application system for data visualization using VOSviewer. Continuous Auditing and Monitoring (CACM) research is still little found because the concept was socialized by BPKP through the National Seminar-AAIPI in 2016.  Research by the Deputy of Bappenas shows that the application of the CACM concept currently requires more management support in the form of regulatory availability and integrated application system support that is able to produce quality information or data to meet audit needs more effectively. This research can be a guideline for future researchers to conduct research on the application of continuous auditing and monitoring (CACM) for internal auditors to carry out internal control and assessment of risk management in an organization. Bibliometric analysis of the concepts of continuous auditing and monitoring with Scopus data is still difficult to find. This research provides new insights into the concept of implementing continuous auditing and monitoring so that it can be useful in evaluating internal control and appropriate risk assessment in the government sector in Indonesia
ANALISIS BIBLIOMETRIK ATAS PENELITIAN BELANJA PERPAJAKAN MENGGUNAKAN APLIKKASI VOSVIEWER Diperhatikan Halawa; Fitriana Fitriana; Rachmat Agus Santoso
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11557

Abstract

Tax spending leads to reduced tax revenue from certain taxpayers. It has been a lot to do the study of this field. The purpose of this study is to analyze the classification of tax expenditure research articles, identify topic trends in tax expenditure research, and analyze opportunities for tax spending research topics in the future. The research method used a five-step method of bibliometric analysis and data analysis was used vosviewer application. Article searches were used through data from Scopus with the keyword "tax expenditure" in the title section of the Scopus database published from 1977 – 2022 (a period of 45 years) and obtained 74 articles. The results of the first VOSviewer analysis, network visualization, show that the tax expenditure research article can be classified into four clusters. The first cluster consists of 6 keywords, the second cluster consists of 10 keywords, the third cluster consists of 9 keywords, and cluster four consists of 10 keywords. The results of VOSviewer's second analysis, overlay visualization, show that the trends in research topics are economics, tax expenditure, econ, and management. The results of the third VOSviewer analysis, density visualization, show that there are still many rarely studied so that it becomes an opportunity for research topics in the future. Keywords: tax spending, bibliometric analysis, Publish or Perish, VOSviewer, Scopus
Analisis Potensi Kecurangan Pada Laporan Keuangan Perusahaan Bumn Di Bursa Efek Indonesia: Pendekatan Hexagon Fraud Analysis (Studi Empiris Tahun 2020-2023) Desman Serius Nazara; Fitriana Fitriana; Zainal Arifin
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11408

Abstract

This study investigates the factors influencing the potential for fraud in financial reports of state-owned enterprises (BUMNs) listed on the Indonesian Stock Exchange (BEI) from 2020 to 2023. Utilizing a quantitative approach with random sampling of 70 investors and Structural Equation Modeling (SEM) via Smart PLS, the research examines the relationships between financial performance metrics, governance structures and policies, ethical climate and corporate culture, and fraud potential in financial reports. The findings reveal that financial performance metrics significantly impacts fraud potential in financial reports both directly and indirectly through ethical climate and corporate culture, indicating the crucial role of ethical practices in mitigating fraud risks. Conversely, governance structures and policies directly affects fraud potential in financial reports, but its indirect effect through ethical climate and corporate culture is not significant, suggesting that mere presence of governance policies is insufficient without effective implementation and a strong ethical culture. These insights highlight the need for robust ethical environments and comprehensive governance practices to enhance financial reporting transparency and accountability, thereby bolstering investor confidence and sustainable performance in BUMNs.
Co-Authors Desy Elevany Sera Diperhatikan Halawa Nazara, Desman Serius Rachmat Agus Santoso Zainal Arifin