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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal)
Muhammad Nur
Faculty of Economics and Business Universitas Nasional Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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A LITERATURE STUDY ON THE DETECTION AND PREVENTION OF PUBLIC SECTOR CORRUPTION THROUGH THE FRAUD TRIANGLE Arni Karina; Muhammad Nur; Molina; Kumba Digdowiseiso; Azwadi Ali
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 3 No. 3 (2023): October (October-December)
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v3i3.1307

Abstract

The intricacy of governing and the substantial financial damages resulting from corrupt practices within the Indonesian public sector. The objective of this research is to examine the identification and mitigation of corruption in the public sector using the Fraud triangle methodology. The employed approach is Systematic Literature Review (SLR), enabling a thorough examination of the existing research pertaining to this subject matter. The findings of the SLR indicate that a comprehensive comprehension of pressure, opportunity, and rationalization, as outlined in the Fraud triangle, is essential for the identification and mitigation of corruption. The detection process entails identifying factors that increase the likelihood of corruption, while prevention involves implementing structural enhancements, reinforcing internal and external controls, and fostering an organizational culture that prioritizes ethics and integrity. The discussion emphasizes the crucial role of both society and the private sector in establishing a conducive environment that discourages corruption. Ultimately, utilizing the Fraud triangle as a framework to identify and deter corruption in the public sector can serve as the foundation for transparent governance and honesty, leading to favorable outcomes for long-term progress.
THE APPLICATION OF ROBOTIC PROCESS AUTOMATION IN THE FIELD OF ACCOUNTING: A LITERATURE STUDY Muhammad Nur; Dhieka Avrilia Lantana; Erwin Indriyanto; Kumba Digdowiseiso; Hafiza Aishah Hashim
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 3 No. 3 (2023): October (October-December)
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v3i3.1308

Abstract

Accounting seeks to facilitate the process of financial managers gathering financial records, categorizing financial elements, identifying patterns in financial transactions, and conveying financial circumstances. Originally, accounting was performed manually by individuals, but with advancements in technology, robotic process automation (RPA) emerged as a method for carrying out accounting tasks. This implementation has a beneficial effect on the company, resulting in enhanced performance and efficiency. Nevertheless, it has the capacity to generate employment issues. Hence, a comprehensive investigation is required to explore the utilization of robotic process automation in the domain of accounting. The approach employed is a rigorous systematic literature review utilizing scientific publications. The scientific literature utilized must adhere to the specified criteria. The data analysis employs a descriptive and argumentative methodology. The findings indicate that the presence of RPA does not have a substantial capacity to substitute for human involvement. In reality, RPA merely eliminates human tasks, thereby allowing humans to allocate their time towards enhancing more accurate decision-making processes. Occupations within the accounting sector that can benefit from the implementation of RPA encompass bookkeeper, financial accountant, controller (management accountant), business data analyst, treasurer and risk manager, and financial systems and process manager.
Co-Authors Arni Karina Azwadi Ali Dhieka Avrilia Lantana Erwin Indriyanto Hafiza Aishah Hashim Kumba Digdowiseiso Molina