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p-Index From 2020 - 2025
0.562
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This Author published in this journals
All Journal International Journal of Economic Research and Financial Accounting
Mustafa, Mifta
Unknown Affiliation
Economics, Econometrics & Finance

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Role System Control Internal In Accounting Fraud Prevention Mustafa, Mifta; Haliah Haliah; Nirwana Nirwana
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.241

Abstract

This study aims to analyze the role and influence of the attitude of internal auditor independence and the whistleblowing system in efforts to detect fraud in various business sectors, both private companies, state-owned companies, banking, and government institutions. This study is a qualitative study using a descriptive analysis method based on literature studies based on secondary data obtained through journal articles and previous research in the period between 2018 - 2023. The results obtained from this study are that the attitude of internal auditor independence and the whistleblowing system have a significant positive effect on the ability to detect fraud. This cannot be separated from the influence of several factors that underlie the effectiveness of the implementation of the attitude of independence and the whistleblowing system, including the control environment, the length of the relationship with the client, incentives for whistleblowers, and regulations regarding whistleblower protection.
Activity Based Costing & Time-Driven-Activity- Based-Costing In Increase Performance: A Review Literature Mustafa, Mifta; Dea Saufika Mobilingo; Asri Asri; Mediaty Mediaty
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.246

Abstract

This study aims to classify differences in the characteristics of the impact of implementing ABC and TDABC in improving company performance. The method follow the Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA). The database search was done through science direct, emerald, cambridge, and Synta from 2017 to 2021. There are 93 articles, but after a screening test, only 20 articles were included. The results indicate that both ABC and TDABC can improve performance through the effectiveness and efficiency of production costs. However, both have different characteristics that must be considered in the implementation process. The implication of this study is to provide insight to management for considering the use of A B C and TDABC.
The Importance of Internal Audit and Technology Implementation to Prevent Fraud in Era Transformation Digital Mustafa, Mifta; Rosalena Belo Ratte; Amiruddin Amiruddin; Syamsuddin Syamsuddin
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.247

Abstract

Every aspect of life is now easier thanks to technology such as accounting and auditing. Accountants must be able to keep up with trends. Internal audits are used to assess a company's finances. While there are many ways to control conditions that often occur in companies, this study found that internal audits are essential to control these conditions, especially when controlling disruptions with technology. Using a literature review, this study used the results of 31 relevant journals. The results of the study show that the conditions are increasingly diverse. The solution to this problem is that companies must take action by increasing their internal oversight and supporting the advancement of information technology. Internal audits are an important part of maintenance management.
Co-Authors Amiruddin Amiruddin Asri Asri Dea Saufika Mobilingo Haliah, Haliah Mediaty Nirwana Nirwana Rosalena Belo Ratte Syamsuddin Syamsuddin