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All Journal International Journal Of Science, Technology & Management (IJSTM) International Journal of Global Operations Research Journal of Governance, Taxation, and Auditing Journal of Islamic Economics and Business
Zaputra, Ali Rahman Reza
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The Evolution of Financial Fraud Detection Methods: A Systematic Review of Integration of Theory, Data Analytics, and Artificial Intelligence Zaputra, Ali Rahman Reza
International Journal of Global Operations Research Vol. 6 No. 3 (2025): International Journal of Global Operations Research (IJGOR), August 2025
Publisher : iora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47194/ijgor.v6i3.388

Abstract

Financial fraud is a persistent global threat that undermines the reliability of financial reporting, corporate governance, and economic stability. In Indonesia, recent high-profile cases such as the LPEI corruption scandal illustrate the limitations of existing fraud detection systems in identifying complex and concealed fraudulent behavior. The growing sophistication of fraud patterns, coupled with increased data volume and the digitization of financial systems, presents a significant challenge to traditional, manual-based detection methods. This highlights a critical gap in both theory and practice regarding how fraud is detected, interpreted, and prevented. This study aims to analyze and describe the evolution of financial fraud detection methods over the past decade and examine the role of Machine Learning (ML) and Explainable Artificial Intelligence (XAI) in enhancing accuracy and trust in financial fraud detection systems. A systematic literature review was conducted using the PICO framework, focusing on peer-reviewed articles published between 2019 and 2024 sourced from the Emerald Insight database. The results show a clear transition from traditional fraud detection approaches such as document analysis, field investigations, and interviews toward automated, data-driven techniques. The integration of ML algorithms, including Support Vector Machines, Random Forests, and unsupervised clustering, has improved fraud identification accuracy. Additionally, the use of XAI enhances model interpretability and stakeholder confidence by addressing the black-box nature of AI models. These technologies not only streamline detection processes but also reduce false positives and improve decision-making transparency. This research contributes to the literature by mapping the convergence of behavioral fraud theories and data science approaches. It also offers practical insights for organizations and auditors in developing adaptive, technology-integrated fraud detection frameworks that are both accurate and explainable.
The Effect of Auditor Competence and Independence on Audit Quality: The Moderating Role of Audit Fees (A Case Study of Public Accounting Firms in Bandung) NURSAID, Manurung Miranda Lidya; ZAPUTRA, Ali Rahman Reza
Journal of Governance, Taxation and Auditing Vol. 3 No. 4 (2025): Journal of Governance, Taxation and Auditing (April - June 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1493

Abstract

The purpose of this study is to evaluate various aspects of audit quality in Indonesia, with a particular emphasis on auditor competence, independence, and audit costs at public accounting firms in Bandung. A quantitative approach is applied using descriptive, associative, and causal methods. To collect data, auditors from 17 randomly selected public accounting firms were used as respondents in a closed-ended questionnaire based on a Likert scale. The data were analyzed using SEM-PLS techniques together with the SmartPLS 4 tool. The results of the analysis showed that auditor competence and independence greatly influence audit quality. Conversely, audit fees do not significantly affect audit quality, but they weaken the relationship between competence and audit quality. Meanwhile, audit fees do not moderate the relationship between independence and audit quality. These findings highlight the crucial role of auditor competence and objectivity in maintaining high audit quality, in line with Attribution Theory. Practically, companies should invest in improving auditor skills, ensure auditor independence, and establish audit fees that are fair and proportional. Future studies are encouraged to adopt a mixed-method approach.
Corporate Social Responsibility as a Moderating of Good Corporate Governance and Financial Performance on Islamic Social Reporting Rahmah, Nunung Aini; Zaputra, Ali Rahman Reza; Siregar, Ifan Wicaksana
Journal of Islamic Economics and Business Vol. 5 No. 2 (2025): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

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Abstract

Islamic Social Reporting (ISR) plays an important role in promoting transparency and accountability in Islamic banking in line with Islamic principles. However, variations in ISR disclosure among Islamic banks in Indonesia indicate the need to identify key factors influencing its quality. This study examines the effects of Good Corporate Governance (GCG) and financial performance on ISR disclosure, with Corporate Social Responsibility (CSR) positioned as a strategic and moderating variable. Using a quantitative approach, this study applies Partial Least Squares–Structural Equation Modeling (PLS-SEM) to panel data from 13 Islamic commercial banks in Indonesia over the period 2020–2023, resulting in 52 observations. ISR and CSR are measured using disclosure indices based on content analysis of annual and sustainability reports, while financial performance is proxied by Non Performing Financing (NPF). The results show that CSR has a strong and significant positive effect on ISR disclosure, indicating that CSR is the primary driver of sharia-based social transparency. In contrast, GCG and financial performance do not have a significant direct effect on CSR. Moreover, CSR does not moderate the relationship between GCG and ISR, suggesting that CSR functions as an independent determinant rather than a reinforcing mechanism of governance. These findings imply that ISR quality in Indonesian Islamic banks is driven more by ethical commitment and sharia obligations embedded in CSR practices than by formal governance structures or financial conditions. This study contributes to the literature by highlighting the central role of CSR in shaping ISR disclosure and provides practical implications for strengthening CSR integration in Islamic banking.
Analysis Of Bank Performance Before And After Covid 19 In Banking Companies Listed On Idx Romli; Zaputra, Ali Rahman Reza
International Journal of Science, Technology & Management Vol. 3 No. 2 (2022): March 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i2.465

Abstract

This study aims to analyze the banking performance before and after covid 19 in banking companies listed on the IDX. In this study, the banking performance indicators analyzed are the CAR (Capital Adequacy Ratio), BOPO (Operating Expenses to Operating Income), NIM (Net Interest Margin), LDR (Loan to Deposit Ratio), and ROA (Return On Assets). The sample used is banking companies listed on the Indonesia Stock Exchange (IDX) in 2019 and 2020 with the total of 43 banks. This study an event to examine the differences or changes in banking financial performance, before covid 19 and after covid 19. The data analysis technique used is the average difference test using SPSS program. Based on the test results, it was found that the COVID-19 pandemic caused the BOPO, NIM, LDR and ROA ratios to decrease or worsen, while the CAR ratio increased.
Co-Authors Ifan Wicaksana Siregar NURSAID, Manurung Miranda Lidya Rahmah, Nunung Aini Romli