Article Per Year (5 Year)
p-Index From 2020 - 2025
0.702
P-Index
This Author published in this journals
All Journal Riset Manajemen dan Akuntansi Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Science and Technology (FJST)
Conteh, Abdul
Unknown Affiliation
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Menganalisis Perkembangan Etika Manajemen Perusahaan Penelitian: Studi Bibliometrik Cooperate Social Responsibility (CSR) dan Good Corporate Governance (GCG) Setiawati, Erma; Conteh, Abdul; Apsta, Widya; Sholahuddin, Muhammad
Riset Manajemen dan Akuntansi Vol 15, No 1 (2024): Volume 15 Nomor 1 Mei 2024
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v15i1.377

Abstract

Although interest in corporate management ethics is increasing, comprehensive studies on this subject are still limited. This research aims to explore research trends in corporate management ethics in Islam published in leading journals. Using a qualitative analysis approach, bibliometric analysis was carried out to examine a dataset consisting of 460 research publications indexed in Scopus between 2018 and 2022. The analysis involved the use of the R bibliometric tool and the VOS viewer application to process and analyze the data. The findings reveal a significant increase in the number of publications focusing on corporate management ethics. Journal articles are emerging as a key document type for examining corporate social responsibility (CSR) and corporate governance (CG) in the context of corporate management ethics. Among the authors, Blanco-Gonzalez and Miotto were identified as the most prolific contributors based on the number of documents written. The keywords most frequently used in this publication include corporate management ethics, corporate social responsibility (CRS), bibliometric analysis, corporate governance (CG). This research provides valuable information and insights covering various key aspects of corporate management ethics research.
Effects of Financial Accounting Theories on Accounting Practice in Sierra Leone Conteh, Abdul; Kaira, Lamin
Formosa Journal of Multidisciplinary Research Vol. 3 No. 2 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i2.8090

Abstract

The article acknowledges the current practice of accounting, standard-setting process, contributes significantly in developing accounting principles than academic research, and principles of accounting are not entirely the product of academic study. A crucial academic concern is therefore how theory of accounting and research contribute to developed accounting principles. The paper discusses normative and descriptive (contemporary positivistic). Data were mainly collected mainly from primary source through questionnaire were issue to participants of 70 Accountant staff of Ministry of Finance and other financial institutions in Sierra Leone and only 55 of the questionnaires were received and processed. The modifications are advantageous for accounting enable a range of research philosophies that will elevate the standing accounting theory and perhaps accounting research. As a method of tracking and remotely monitoring the progress of economic activity, accounting appears to be a historical relic, generating economic impacts. Since accounting ideas have roots, they are no longer neutral. In this regard, it would be more like a slowly emerging structure infused with cultural influences, social unrest, and political issues and decisions. Responses were analysed using descriptive statistics, utilizing the Statistical Package for Social Science (SPSS statistic 26) and values of the responses have to be analysed in all cases to facilitate further discussions.
The Role of Internal Audit, Fraud Prevention, and Detection, on Public Sector Financial Performance (Empirical Study at District Councils, Sierra Leone) Conteh, Abdul; Bawono, Andy Dwi Bayu; Sasongko, Noer
Formosa Journal of Science and Technology Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i7.10424

Abstract

This empirical study investigates the role of internal audit, fraud prevention, and detection on public sector financial performance in Sierra Leone, specifically focusing on district councils. The research aims to determine the impact of fraud prevention, detection on public sector financial performance and provides recommendations for enhancing financial management practices in the public sector. Using quantitative methodology, data was collected through a google form questionnaire from internal auditors and finance officers in Bo, Bonthe, Moyamba, and Pujehun District Councils in the Southern Province of Sierra Leone. The study used SPSS 26 to analyze the influence of internal audit, fraud prevention, fraud detection on financial performance.  The results indicate that internal audits have a positive impact on public sector financial performance in Sierra Leone District Councils. However, the study found that fraud prevention does not significantly influence financial performance. On the other hand, effective fraud detection mechanisms positively impacted financial performance.
Factors Determining Financial Performance in Local Government (An Empirical Study on Regencies/Cities Across Indonesia for the Years 2017-2019)". Salsabila, Alifa Khansa; Bawono, Andy; Conteh, Abdul
Formosa Journal of Science and Technology Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i9.11489

Abstract

This study aims to identify the determine of financial performance on Local Government in Indonesia 2017-2019. This study used five variables, namely local taxes; regional retribution; capital expenditures; asset turnover; and leverage. This research is a quantitative study. The performance measure used in this study is the ratio of regional independence. The sample used in this study were 1479 which consisted of 493 data from districts and cities in Indonesia. Sampling technique with method purposive sampling. The data source in this study was secondary data where the data obtained were in the form of documents. Testing the data using multiple linier regression. The results show that regional retribution, capital expenditure, and asset turnover have a significant effect to the financial performance on local government. Whereas the local taxes and leverage have no significant effect to financial performance on local government.
Co-Authors Andy Dwi Bayu Bawono Apsta, Widya Bawono, Andy Erma Setiawati Kaira, Lamin M. Sholahuddin Noer Sasongko Salsabila, Alifa Khansa