Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic Research and Financial Accounting
A. Alyani Achmad
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Implications of Random Walk Hypothesis in Efforts to Increase Market Efficiency in the Stock Exchange: a Systematic Literature Review Hamid Habbe; Mediaty Mediaty; A. Alyani Achmad; Sitti Hajerah
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.267

Abstract

The Random Walk Hypothesis implies that markets are highly efficient and that price movements of securities are unpredictable. Therefore, for investors, a passive investment approach, such as buying and holding, is more advisable than trying to find short-term profits by trying to identify patterns in price movements. However, this theory is also criticized by some who argue that markets are not always fully efficient, and that certain investor behaviors or events can produce more structured patterns in market prices. To determine the literature review on the implications of the hypothesis of random movements as an effort to improve the efficiency of the stock market. The application of Systematic Literature Review method in this study using prisma method with the help of Watase uake tools. The results showed that the random walk hypothesis phenomenon is influenced by various factors, including information asymmetry, market policies and regulations, market volality, calendar anomalies, arbitrage and market manipulation, trading technology or algorithms, and macroeconomic conditions
WHISTLEBLOWING AND FINANCIAL FRAUD: A LOOK BACK AT MOTIVATIONS, PROTECTIONS, AND CHALLENGES (A SYSTEMATIC LITERATURE REVIEW) A. Alyani Achmad; Darwis Said
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 6 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i6.3378

Abstract

This study aims to review the motivation, protection, and challenges faced by whistleblowers in exposing financial fraud, using the Systematic Literature Review (SLR) approach. This study reviews relevant literature in the period 2005-2025 to identify various factors that influence an individual's decision to report, as well as the effectiveness of the existing reporting system. The results of the study indicate that whistleblower motivation is strongly influenced by a combination of moral, social, and material factors, where moral motivation is often the main driver to report fraud in order to maintain organizational integrity. In addition, financial incentives and legal protection also play an important role in encouraging reporting. Although many countries have adopted whistleblower protection policies, the main challenge is in developing countries, where the implementation of legal protection is often ineffective. This study also found that individual personality and organizational culture also influence the decision to whistleblow. Therefore, this study suggests the need for an improved protection system that is more effective, both in terms of law and organizational culture, to support the success of whistleblowing in preventing financial fraud.
Co-Authors Darwis Said Hamid Habbe Mediaty Sitti Hajerah