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All Journal International Journal of Business, Law, and Education INVOICE : JURNAL ILMU AKUNTANSI
Fauziah, Nur Israq
Unknown Affiliation
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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The Influence Of Asset Management On Optimization Of The Use Of Fixed Assets In The Government Sector : Literature Review Fauziah, Nur Israq; Mediawati, Elis
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.369

Abstract

To implement asset management, there are four steps that must be taken so that assets can be utilized optimally. The four steps include asset inventory, legal audit, asset assessment, and asset monitoring and control. First, asset inventory. Of the 25 articles, 24 articles stated that there was an influence, and 1 article stated that there was no influence. Second, in the legal audit, there were 18 articles that stated there was an influence, and 7 articles stated that there was no influence. Third, in asset assessment, 19 articles stated that it had an effect and 3 articles stated that it had no effect. Fourth, monitoring and controlling assets, there are 13 journals, 12 articles stating they have an influence and 1 article stating they have no influence. The research method in this research is a literature review. It is hoped that the benefits of this research can be used as a reference for further research.
Fraud Prevention In Village Financial Management (Literature Review) Fauziah, Nur Israq; Widyaningsih, Aristanti; Arief, Meta
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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Abstract

This study aims to identify and synthesize the key factors that influence fraud prevention in village financial management through a systematic literature review. A total of 25 peer-reviewed articles published between 2015 and 2024 were selected using predefined inclusion criteria from reputable databases such as Scopus, Web of Science, and Google Scholar. The findings reveal three major categories of influencing factors: (1) individual and psychological elements, including attitudes, self-awareness, and personal morality; (2) organizational mechanisms, such as internal control systems, ethical organizational culture, human resource competence, whistleblowing systems, accountability, and compensation structures; and (3) external pressures, including coercive, mimetic, and normative pressures. Among these, individual morality and human resource competence emerge as the most critical components for minimizing fraudulent practices. Self-awareness among village officials also plays a vital role in encouraging ethical behavior. The study contributes to the literature by presenting an integrative conceptual framework that links psychological, organizational, and environmental factors affecting fraud prevention in decentralized financial governance. It highlights the importance of fostering ethical cultures and strengthening institutional controls at the village level. Future research should empirically validate the proposed framework and explore regional variations to develop more targeted strategies and policy recommendations for improving transparency and financial accountability in village governance.
Fraud Prevention In Village Financial Management (Literature Review) Fauziah, Nur Israq; Widyaningsih, Aristanti; Arief, Meta
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to identify and synthesize the key factors that influence fraud prevention in village financial management through a systematic literature review. A total of 25 peer-reviewed articles published between 2015 and 2024 were selected using predefined inclusion criteria from reputable databases such as Scopus, Web of Science, and Google Scholar. The findings reveal three major categories of influencing factors: (1) individual and psychological elements, including attitudes, self-awareness, and personal morality; (2) organizational mechanisms, such as internal control systems, ethical organizational culture, human resource competence, whistleblowing systems, accountability, and compensation structures; and (3) external pressures, including coercive, mimetic, and normative pressures. Among these, individual morality and human resource competence emerge as the most critical components for minimizing fraudulent practices. Self-awareness among village officials also plays a vital role in encouraging ethical behavior. The study contributes to the literature by presenting an integrative conceptual framework that links psychological, organizational, and environmental factors affecting fraud prevention in decentralized financial governance. It highlights the importance of fostering ethical cultures and strengthening institutional controls at the village level. Future research should empirically validate the proposed framework and explore regional variations to develop more targeted strategies and policy recommendations for improving transparency and financial accountability in village governance.
Co-Authors Aristanti Widyaningsih Elis Mediawati, Elis Ida Farida Kustiawan, Memen Meta Arief, Meta