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All Journal Gorontalo Accounting Journal Jurnal Review Pendidikan dan Pengajaran (JRPP) Golden Ratio of Finance Management Neraca Manajemen, Akuntansi, dan Ekonomi
Kurniawan, Sunny Agung
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Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS BIBLIOMETRIK TERHADAP PERAN AUDIT DALAM MENINGKATKAN TRANSPARANSI PENGUNGKAPAN ESG (ENVIRONMENTAL, SOCIAL, AND GOVERNANCE) DI SEKTOR PERBANKAN DENGAN VOSVIEWER Kurniawan, Sunny Agung; Soeratin, Harry Z.
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 9 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i9.8329

Abstract

Tujuan terhadap penelitian ini untuk mengetahui progres penelitian terhadap peran audit dalam meningkatkan transparansi pengungkapan ESG (environmental, social, and governance) di sektor perbankan dengan menggunakan analisis bibliometrik pada aplikasi VOSviewer, data diambil di publikasi berindeks Scopus tahun 2020 -2024. Metode penelitian ini yang digunakan ialah metode kualitatif, dengan hasil menunjukkan bahwa perkembangan pertumbuhan penelitian ESG tahun 2020 - 2024 yang berindeks Scopus yang tertinggi ialah terjadi di tahun 2024 yang dapat mencapai 135 publikasi. Dengan publikasi internasional yang terbanyak dengan diterbitkan di Negara United Kingdom sebanyak 370 artikel. Pemetaan ini dapat merujuk pada kesimpulan dengan bahwa pada topik inilah penelitiannya tentang ESG sangat besar dengan tingkat pertumbuhan dari tahun ke tahun. The purpose of this study is to determine the progress of research on the role of audits in increasing the transparency of ESG (environmental, social, and governance) disclosures in the banking sector using bibliometric analysis on the VOS viewer application, data taken from Scopus indexed publications in 2020-2024. The research method used is qualitative, with the results showing that the highest development of ESG research growth in 2020-2024 indexed by Scopus occurred in 2024, reaching 135 publications. The most international publications published as many as 370 articles in the United Kingdom. This mapping can refer to the conclusion that on this topic, research on ESG is very large with a growth rate from year to year.
Bibliometric Analysis of The Development of Forensic Audit Research Based on VOS-Viewer Kurniawan, Sunny Agung; Mayuri, Ni Kadek Lila; Fitriana, F.; Santoso, Rachmat Agus
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.1013

Abstract

This study aims to analyze the development and trends of research in forensic auditing through a bibliometric approach using VOSviewer software. Focusing on publications from 2012 to 2024, the study evaluates key themes, collaborations between researchers, and the relationship between methodology and geographic context. The method used is bibliometric analysis with a network visualization, overlay, and density approach, which maps keywords from related literature to identify thematic patterns and associations. The results of the study show three main thematic clusters. The first cluster highlights the relationship between forensic auditing and economic development, focusing on methodologies and contributions to economic growth. The second cluster emphasizes an empirical approach that uses primary and secondary data to evaluate the influence of certain variables in forensic audits. The third cluster focuses on the local context, particularly Indonesia, focusing on the application of technology in detecting and preventing economic crimes. The overlay visualization also reveals the evolution of research themes, from early conceptual issues such as "economy" and "methodology" to applicable topics such as "technology" and "crime." The study found that collaboration between researchers, institutions, and countries is crucial in expanding the scope of research and integrating technological innovations such as blockchain and data mining. These findings provide in-depth insights into trends, research gaps, and opportunities for future exploration, helping to strengthen the role of forensic audits in supporting financial transparency and accountability.  
Analysis of the Influence of Internal Audit and Whistleblowing System on Fraud Prevention Firdausi, Qonita; Kurniawan, Sunny Agung; Agusiady, Raden Ricky
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.1126

Abstract

This research aimed to comprehensively determine and analyze internal audit and whistleblowing systems in the context of fraud prevention efforts. A research design using qualitative descriptive analysis and a literature review approach was used. Data was collected in journals or scientific articles, as many as 10 articles from journal provider websites, from 2019 - 2024. Based on the analysis of 10 articles, six articles state that internal audit has a significant influence on fraud prevention efforts. The data analysis supports this finding results from several studies showing a positive and significant correlation between the role of internal audit and fraud prevention efforts. Then, four research articles do not explain the influence of internal audit. The study's results, based on 10 articles and nine research articles, state that the whistleblowing system positively influences fraud prevention efforts.
Analisis Implementasi Transaksi Kliring Menggunakan Aplikasi Reservasi Digital Terhadap Efisiensi Operasional Di Perbankan Kurniawan, Sunny Agung; Cholifihani, Muhamad; Rustanto, Agung Edi; Waluyo, Surryanto Djoko
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.4006

Abstract

This research evaluates the effectiveness of the clearing system and digital reservation applications in public administration within the banking sector. These applications enhance service efficiency, allowing customers to schedule their visits and reducing waiting times. A qualitative research method with triangulation was employed, including interviews, observations, and documentation. The findings indicate that the application can improve operational efficiency, although usability and data security challenges exist. Some customers faced difficulties, highlighting the need for interface improvements and additional training. The conclusion emphasizes the importance of enhancing information access and IT security systems for broader digital adoption.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING BERDASARKAN ARTIKET YANG TERINDEKS SINTA Manulang, Novrianti; Kurniawan, Sunny Agung; Fitriana, Fitriana; Santoso, Rachmat Agus
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024 (Special Issue)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.31271

Abstract

Auditor switching merupakan pergantian Kantor Akuntan Publik maupun auditor yang disebabkan oleh auditee maupun auditor. Auditor switching memiliki dua sifat yaitu dapat bersifat mandatory (wajib) atau voluntary (sukarela). Tujuan penelitian ini adalah untuk melakukan analisis komprehensif terhadap faktor-faktor yang memengaruhi auditor switching berdasarkan artikel yang terdaftar dalam Sinta dari tahun 2018 hingga 2023. Penelitian ini menggunakan metode deskriptif kualitatif literature review. Hasil penelitian menunjukkan bahwa dari 16 artikel yang dikaji, faktor-faktor seperti financial distress, pergantian manajemen, profitabilitas, audit tenure, memiliki pengaruh yang signifikan, sebagaimana diidentifikasi dari 5 artikel yang mengulas faktor-faktor tersebut, Di sisi lain, 4 artikel menyimpulkan bahwa ukuran Kantor Akuntan Publik (KAP), Leverage, opini audit tidak mempengaruhi auditor switching. Penelitian ini memberikan pemahaman yang mendalam mengenai faktor-faktor yang memengaruhi auditor switching, yang dapat memberikan wawasan bagi praktisi, akademisi, dan regulator untuk meningkatkan efisiensi proses audit keuangan perusahaan.
Co-Authors Agung Edi Rustanto Cholifihani, Muhamad Firdausi, Qonita Fitriana Fitriana Fitriana, F. Harry Z. Soeratin Manulang, Novrianti Mayuri, Ni Kadek Lila Ricky Agusiady Santoso, Rachmat Agus Waluyo, Surryanto Djoko