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Kusuma Natita, Rendi
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Economics, Econometrics & Finance

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Systematic Literature Review Sistem Pengendalian Intern Pemerintah dalam Pencegahan Fraud Kusuma Natita, Rendi; Setiawan, Amelia; Djajadikerta, Hamfri
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 1 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i1.1750

Abstract

This research discusses the government's internal control system in fraud prevention. The study shows that the implementation of SPIP (Government Internal Control System) can minimize fraudulent activities and enhance accountability in fund management. The research method used is a Systematic Literature Review focusing on scientific publications related to the topic. The research steps include database identification, keyword selection, article search, selection based on title and abstract, quality evaluation, and data storage. This research provides important insights for practitioners and researchers in efforts to prevent fraud in fund and asset management. The government's internal control system plays a crucial role in preventing fraud in the public sector. Weaknesses in the government's internal control system include resource limitations, conflicts of interest, and lack of commitment from leadership. The impact of fraud in government includes financial losses, decreased public trust, hindered development, negative influence on decision-making, and legal and investigation costs. Effective SPIP implementation and high organizational commitment are essential in preventing fraud. Recommendations for strengthening SPIP include training, professional certification, strengthening internal control systems, information technology, enhancing morality and ethics, strengthening whistleblowing, leadership support, and leadership oversight.
Systematic Literature Review Sistem Pengendalian Intern Pemerintah dalam Pencegahan Fraud Kusuma Natita, Rendi; Setiawan, Amelia; Djajadikerta, Hamfri
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 1 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i1.1750

Abstract

This research discusses the government's internal control system in fraud prevention. The study shows that the implementation of SPIP (Government Internal Control System) can minimize fraudulent activities and enhance accountability in fund management. The research method used is a Systematic Literature Review focusing on scientific publications related to the topic. The research steps include database identification, keyword selection, article search, selection based on title and abstract, quality evaluation, and data storage. This research provides important insights for practitioners and researchers in efforts to prevent fraud in fund and asset management. The government's internal control system plays a crucial role in preventing fraud in the public sector. Weaknesses in the government's internal control system include resource limitations, conflicts of interest, and lack of commitment from leadership. The impact of fraud in government includes financial losses, decreased public trust, hindered development, negative influence on decision-making, and legal and investigation costs. Effective SPIP implementation and high organizational commitment are essential in preventing fraud. Recommendations for strengthening SPIP include training, professional certification, strengthening internal control systems, information technology, enhancing morality and ethics, strengthening whistleblowing, leadership support, and leadership oversight.
ARTIFICIAL INTELLIGENCE DALAM PROSEDUR AUDIT SEBUAH SYSTEMATIC LITERATURE REVIEW Kusuma Natita, Rendi; Rakhmat Siraz
JURNAL EKONOMI PERJUANGAN Vol. 7 No. 2 (2025): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v7i2.2509

Abstract

This study aims to examine the role of Artificial Intelligence (AI) in auditing procedures and evaluate its benefits and challenges. Using a Systematic Literature Review approach based on the PRISMA method, this research analyzes 14 relevant scientific articles published between 2014 and 2024. The findings indicate that AI has been widely applied across various stages of the audit process, including planning, internal control testing, substantive procedures, and reporting. Technologies such as Robotic Process Automation (RPA), Machine Learning (ML), Natural Language Processing (NLP), and Optical Character Recognition (OCR) have proven effective in improving audit efficiency, accuracy, and coverage by automating routine tasks and detecting anomalies in real time. However, the adoption of AI also faces challenges such as algorithm transparency limitations, data bias, privacy issues, and auditors’ limited understanding of the technology. The study concludes that the successful integration of AI into auditing depends heavily on auditor readiness, the development of transparent and accountable systems, as well as supportive regulations and ethical frameworks. This research is expected to contribute both academically and practically to the auditing profession in the era of digital transformation.
Co-Authors Amelia Setiawan Hamfri Djajadikerta Rakhmat Siraz