Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Journal of Advances in Accounting, Economics, and Management
Narulita, Friska Dhea
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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

Found 2 Documents
Search

 1 
The Impact of Fraud on the Detection of Fraud in Financial Statements and Discretionary Accruals (Meta-Analysis Study) Narulita, Friska Dhea; Baderi, Rahmawati Nur; Hwihanus, Hwihanus
Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 4 (2024): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v1i4.348

Abstract

This article discusses the impact of fraud-on-fraud detection of financial statements and discretionary accruals through meta-analysis studies. Financial statement fraud is a serious problem that is increasingly prevalent in the global capital market, especially in developing countries such as China. This has driven the need for more sophisticated and effective detection methods. This study aims to identify factors that can affect the detection of financial statement fraud as well as the impact of fraud on the detection of financial statement fraud and discretionary accrual. This article also seeks to find better solutions in dealing with discretionary accruals that can affect investment decisions and public confidence in companies. The findings of the meta-analysis show that factors such as manipulation of accounting records, misrepresentation of information, and errors in the application of accounting principles can affect fraud detection. In addition, the impact of fraud on the detection of fraud in financial statements and discretionary accruals is also discussed comprehensively. This article suggests the need for more dynamic and responsive fraud detection methods to evolving risks.
The Use of Big Data and Business Intelligence in Management Accounting Decision Making Narulita, Friska Dhea; Baderi, Rahmawati Nur; Hidayati, Cholis
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i4.706

Abstract

Digital transformation drives a paradigm shift in management accounting, where Big Data and Business Intelligence (BI) now play a strategic role in supporting data-based decision making. This article aims to comprehensively examine how the integration of the two technologies improves the effectiveness, speed, and accuracy of the managerial accounting process. The method used is a literature study with a descriptive qualitative approach, reviewing accredited scientific publications for the 2020–2025 period. The results of the study show that Big Data provides real-time data volume and diversity (5V), while BI processes raw data into interactive and predictive visual information that supports budgeting, forecasting, and what-if analysis. The synergy of the two allows for more timely anomaly detection, performance prediction, and strategic recommendations, while minimizing the risk of human error. On the other hand, the implementation of Big Data and BI faces significant challenges related to IT infrastructure, Human Resource competency, system integration, and data security and governance. To that end, organizations need to prepare a digital roadmap that includes HR training, information system audits, and data protection policies, supported by top management commitment and long-term investment. In conclusion, the combination of Big Data and BI is not just a technical tool, but a strategic pillar that transforms management accounting into a proactive, predictive, and value-added function for companies in the digital era.
Co-Authors - Hwihanus Baderi, Rahmawati Nur Cholis Hidayati, Cholis