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All Journal Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Ekalaya : Jurnal Ekonomi Akuntansi
Dhea Anggia
Unknown Affiliation
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Identifying Errors and Fraud in Regional Financial Management: A Literature Review Mia Aulia Putri Camsana; Dhea Anggia; Siti Nabila; Mariana Mariana
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 4 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i4.1389

Abstract

This research aims to identify forms of errors and fraud that occur in regional financial management and analyze the impact on accountability and transparency. This research uses the systematic literature review (SLR) method to select relevant literature which includes scientific journals, books, articles and other academic documents. The data collection process is carried out through databases such as Google Scholar and ResearchGate. This research focuses on financial management errors, such as calculation errors, delays in proof of transactions, and non-compliance with accounting standards which often occur due to weak internal controls. In addition, fraud that occurs in the form of misuse of funds and manipulation of financial reports is influenced by factors such as pressure, opportunity and rationalization. The impact of errors and fraud is very broad, not only causing financial losses, but also reducing the quality of public services, worsening public trust, and disrupting the sustainability of regional development. This research suggests the importance of improving the supervision system, increasing transparency, and optimizing regional financial management to prevent errors and fraud. Thus, this research provides insight into improving regional financial governance in order to achieve community welfare.
THE SIGNIFICANCE OF LIQUIDITY, PROFITABILITY, AND SOLVENCY RATIOS ON FINANCIAL STABILITY: A SYSTEMATIC LITERATURE REVIEW M. Rizki Maulidi; Siti Nabila; Dhea Anggia; Adela Amanda; Miralda Salsabila Aisyah; Mariana Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i1.335

Abstract

This study aims to examine the effect of financial ratios—including liquidity, profitability, and solvency—on corporate financial stability using a systematic literature review (SLR) approach. Data were collected from various scholarly articles published between 2013 and 2023, selected based on topic relevance and publication quality. The analysis focuses on Return on Assets (ROA), Current Ratio (CR), and Debt to Equity Ratio (DER) as representative indicators of each financial ratio category. The findings reveal that these financial ratios play a crucial role in reflecting a company’s financial health and stability. ROA indicates asset management efficiency, CR reflects the company’s ability to meet short-term obligations, and DER reveals capital structure and financial risk. Therefore, these financial ratios serve as vital diagnostic tools for corporate financial assessment and decision-making.
Co-Authors Adela Amanda M. Rizki Maulidi Mariana Mariana Mia Aulia Putri Camsana Miralda Salsabila Aisyah Siti Nabila