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<![CDATA[NILAI PERUSAHAAN DALAM PERBEDAAN PENGARUH PENERAPAN GCG TERHADAP KINERJA KEUANGAN BUMN MASA KEPEMIMPINAN JOKOWI (2015-2022) ]]>
<![CDATA[syahrudin, muhammad]]>;
<![CDATA[fitriana, Fitriana]]>;
<![CDATA[Suryani, Irma]]>
<![CDATA[ Akuntabilitas Vol 17, No 1 (2024) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v17i1.42435
<![CDATA[The Jokowi administration has restructured the number of SOEs since 2016 to 41 SOEs in 2022. However, the reduction in the number of SOEs each year does not reduce the practice of fraud or fraud within SOEs in Indonesia. State-Owned Enterprises (BUMN) are alleged to be wetlands and vulnerable to acts of corruption due to the large number of very lucrative big projects. Fraud harms state-owned enterprises with a percentage of 31.8% then private companies 15.1%, the first rank is occupied by government agencies with a percentage of 48.5% based on ACFE data.To find out the differences in the effect of implementing GCG on firm value as an intervening variable on company performance in BUMN companies in the first and second periods of Jokowi's leadership (2015-2022) is the aim of this study.State-Owned Enterprises in the infrastructure sector listed on the IDX during 2015 to 2022 totaling 8 BUMNs were used as the population in this study. Path analysis and the Wilcoxon test were used in this research method using the help of Eviews 9 SoftwareThe results showed that Institutional Share Ownership and the Independent Board of Commissioners had an effect on Firm Value and Managerial Share Ownership and Audit Committee had no effect on Firm Value then there was a significant difference in construction cluster SOEs between leadership period I (2015-2018) and leadership period II (2019- 2022) President Joko Widodo.]]>
<![CDATA[Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan ]]>
<![CDATA[Muhammad Syahrudin]]>;
<![CDATA[Yuliani Istiqomah]]>;
<![CDATA[Liya Setiawati]]>
<![CDATA[ Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management ]]>
Publisher : <![CDATA[CV. Doki Course and Training ]]>
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DOI: 10.61994/equivalent.v3i1.649
<![CDATA[Abstract : The purpose of this study was to determine how much influence good corporate governance has on firm value using indicators of managerial ownership, institutional ownership, and independent commissioners. The data used in this study is secondary data taken from annual financial reports that have been audited and have the variables needed to process the data. The data analysis technique in this study is associative descriptive, using panel data tests and selecting the right model estimation by testing the Chow test, Hausman test, and Langrange multiplier test with the help of Eviews version 12. The results of this study indicate that good corporate governance, both partially and simultaneously, has no significant effect on firm value in manufacturing companies in the Food and Beverage Industry Sub-Sector Listed on the Indonesia Stock Exchange in 2019-2021. Abstrak : Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh good corporate governance terhadap nilai perusahaan dengan menggunakan indikator kepemilikan manajerial, kepemilikan institusional, dan komisaris independen. Data yang digunakan dalam penelitian ini adalah data sekunder yang diambil dari laporan keuangan tahunan yang telah diaudit dan memiliki variabel-variabel yang dibutuhkan untuk mengolah data. Teknik analisis data dalam penelitian ini adalah deskriptif asosiatif, dengan menggunakan uji data panel dan pemilihan estimasi model yang tepat dengan melakukan pengujian uji Chow, uji Hausman, dan uji Langrange multiplier dengan bantuan Eviews versi 12. Hasil penelitian ini menunjukkan bahwa good corporate governance baik secara parsial maupun simultan tidak berpengaruh signifikan terhadap nilai perusahaan pada perusahaan manufaktur Sub Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021.]]>
<![CDATA[Kualitas Audit Dalam Pengaruh Penerapan Good Coorporate Governance Terhadap Pencegahan Fraud ]]>
<![CDATA[Wiwit Pawitri]]>;
<![CDATA[Suryani, Irma]]>;
<![CDATA[M.Syahrudin]]>;
<![CDATA[Aysarah Nuryana]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024 ]]>
Publisher : <![CDATA[LPPM POLITEKNIK LP3I BANDUNG ]]>
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DOI: 10.38204/jrak.v10i2.1942
<![CDATA[This study aims to examine the effect of the implementation of good corporate governance on fraud prevention with audit quality as an intervening variable in BUMN companies in 2018-2022. This type of research is quantitative research using secondary data on annual reports and financial reports of BUMN companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. The purposive sampling technique was used to select samples based on criteria so that the selected samples amounted to 15 out of 27 BUMN. Data analysis using Structural Equation Modelling (SEM). SmartPLS software was used as a testing tool. The novelty of this research by adding audit quality that occurs as an intervening variable and using SEM. The results showed that there was no direct influence between gcg implementation on fraud prevention, there was an influence of gcg implementation on audit quality and there was an influence of audit quality on fraud prevention. Audit quality as an intervening variable is able to strengthen the relationship between the effect of gcg implementation on fraud prevention.]]>
<![CDATA[Implementation Of Coso-Based Pharmaceutical Inventory Stock-Taking At The Cinta Bunda Clinic ]]>
<![CDATA[Syahrudin, Muhammad]]>;
<![CDATA[M. Galih Munggaran]]>
<![CDATA[ Inaba of Community Services Journal Vol. 3 No. 2 (2024): Volume 3 No. 2, December 2024 ]]>
Publisher : <![CDATA[Universitas INABA ]]>
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DOI: 10.56956/inacos.v3i2.400
<![CDATA[To improve service delivery and reduce preventable deaths and illnesses, the government and the healthcare industry are endeavoring to expand the growing number of healthcare facilities in Indonesia. The transactions that occur can also cause stock mismatches in the bookkeeping with the physical ones in the clinic warehouse so that to prevent this it is necessary to do stock-taking. The STIE Gema Widya Bangsa Community Service Activity team after conducting an initial survey and talking to the clinic management about the problem. The implementation method in this Community Service Activity program is arranged systematically through several stages. The application of the inventory control system for medical and non-medical goods at the Cinta Bunda Clinic is expected to improve the quality of the inventory control system into a relevant and accurate inventory report.]]>
<![CDATA[ANALYSING THE USE OF GROWTH RATIOS AND CONCEPTS AS TOOLS TO DETERMINE THE FOCUS OF TAX AUDITS ]]>
<![CDATA[Fitriana, Fitriana]]>;
<![CDATA[Alexandre de Sousa Guterres]]>;
<![CDATA[M. Syahrudin]]>;
<![CDATA[Vip Paramarta]]>;
<![CDATA[Kosasih, Kosasih]]>
<![CDATA[ INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 1 No. 1 (2023): October ]]>
Publisher : <![CDATA[Adisam Publisher ]]>
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<![CDATA[This study aims to explore the use of financial ratios and growth concepts as tools in determining the focus of tax audits. The research method used in this study is the literature method. The results of this study offer valuable insights for tax authorities in developing a more targeted and efficient audit strategy. This study also provides an analytical framework for tax authorities in developing a more data-driven audit approach, which can ultimately improve the fairness and integrity of the tax system. As such, this study makes a significant contribution to the tax auditing literature and audit practice, and supports efforts in improving tax compliance through innovation and utilisation of analytical tools.]]>
<![CDATA[SYSTEMATIC LITERATURE REVIEW: INVESTIGATIVE AUDITING IN FRAUD DISCLOSURE ]]>
<![CDATA[syahrudin, muhammad]]>;
<![CDATA[Suryani, irma]]>;
<![CDATA[Kusumah, R. Wedi Rusmawan]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v9i01.1385
<![CDATA[In terms of global economic growth, Indonesia ranks 40th with the best economic growth out of 195 countries, with a growth of 4.94 per cent in 2023. Indonesia's growing economy does not escape the threat of fraud. To detect someone committing fraud, signs or symptoms commonly called red flags are needed. The existence of an investigative audit will produce red flags or signals of irregularities. This research aims to find out how investigative audits can detect and reveal corruption by using examples of corruption cases that have occurred as literature studies to be theoretically analysed. This study employs a SLR approach that explores investigative audits from various reference sources. The results of the discussion by dissecting selected literature and reviewing fraud cases that occur, considering the researcher’s findings, it can be said that Cris Kuntadi is the most active researcher in the field of investigative auditing on fraud disclosure. Fraud that occurs can be observed by the presence of red flags in a Perpetrators, Living beyond means or lifestyle is one of the common characteristics of red flags which can be caused by personal financial need to cover this lifestyle]]>
<![CDATA[Islamic Entrepreneurship Research Trends in A Bibliometric Analysis Based on the Scopus Database (2010-2024) ]]>
<![CDATA[Haris, Muhammad]]>;
<![CDATA[Abroza, Ahmad]]>;
<![CDATA[Ardiansyah, Iwan]]>;
<![CDATA[Syahrudin, M.]]>;
<![CDATA[Umam, Akmalul]]>
<![CDATA[ Journal of Islamic Economic and Business Research Vol. 5 No. 1: June 2025 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/jiebr.v5i1.351
<![CDATA[This study aims to conduct a bibliometric review of the scientific literature on Islamic Entrepreneurship from 2010 to early 2024. By applying strict inclusion and exclusion criteria and using quantitative techniques, this study identified and analyzed 36 articles published in 29 relevant journals. Data were retrieved from the Scopus database and analyzed using the Biblioshiny application to describe publication trends, citations, and author collaborations. The results show that research on Islamic Entrepreneurship has grown significantly, with a peak in publications in 2021 and 2022. There are some of the most influential writers who have made significant contributions to the understanding of Islamic entrepreneurship. Malaysia and Indonesia emerged as major contributors, reflecting the high interest in this topic in countries with the largest Muslim populations. The thematic map reveals the evolution of focus from general topics to specific issues such as innovation and SMEs in the Islamic context. Future research agendas are suggested to explore the role of digital technologies, Islamic financing models, social entrepreneurship, and the impact of government policies. These findings emphasize the importance of Islamic Entrepreneurship in a global context and provide a basis for further research in addressing the challenges and opportunities faced by Muslim entrepreneurs.]]>
<![CDATA[Investigative Auditing and Fraud: A Systematic Literature Review through a Theoretical and Bibliometric Lens ]]>
<![CDATA[Suryani, Irma]]>;
<![CDATA[Syahrudin, M.]]>
<![CDATA[ Asia Pacific Fraud Journal Vol. 10 No. 1: 1st Edition (January-June 2025) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v10i1.400
<![CDATA[This study aims to examine the role of investigative auditing in detecting and disclosing fraud by identifying red flags within the context of increasing public scrutiny and expectation gaps in audit functions. Employing a Systematic Literature Review (SLR) combined with bibliometric analysis, the research utilizes Scopus-indexed journal articles published between 2015 and 2025, with the support of the Watase Uake platform to ensure structured article selection and keyword visualization. The study is grounded in the Expectation Gap Theory and Fraud Diamond Theory to analyze both behavioral and systemic dimensions of fraud. The findings reveal that although red flags such as lifestyle indicators and behavioral anomalies are widely acknowledged in fraud detection, current literature tends to focus more on traditional audit procedures than on the specific functions of investigative audits. Bibliometric mapping also highlights a concentration of studies around general fraud detection, with fewer focusing on the practical applications of investigative auditing. This paper provides novel insights by integrating theoretical analysis with bibliometric evidence, offering a clearer understanding of research gaps and future directions in investigative audit studies. The study adds value by reinforcing the importance of strengthening investigative audit capabilities and aligning them more closely with stakeholder expectations and the evolving nature of fraud.]]>
<![CDATA[COMBATTING FRAUD IN STATE-OWNED ENTERPRISES USING BLOCKCHAIN AND IOT TECHNOLOGIES ]]>
<![CDATA[M. Syahrudin]]>;
<![CDATA[Sani Susanto]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 10 No 1 (2025): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA) IN PRESS ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v10i1.72239
<![CDATA[Fraud in strategic sectors such as energy and finance, particularly within state-owned enterprises, remains a critical challenge to national economic integrity. Despite increased state revenues, the incidence of fraud continues to rise, highlighting the urgent need for robust technological interventions. This study aims to explore how Blockchain and Internet of Things (IoT) technologies have been utilized in anti-fraud systems over the past decade. Employing a Systematic Literature Review (SLR) approach guided by the PRISMA framework and conducted using the Watase Uake platform, this study analyzed 69 articles indexed in Scopus from 2015 to 2025. The analysis revealed a significant rise in research activity on this topic since 2019, peaking in 2022. The findings indicate that Blockchain’s decentralization and immutability, combined with IoT’s real-time monitoring capabilities, create a synergistic effect in enhancing fraud detection and prevention mechanisms. Empirical examples, such as fuel distribution frau d in Pertamina, illustrate how these technologies can reduce information asymmetry and improve audit quality. This study contributes to the literature by offering an integrated framework for leveraging emerging technologies in building transparent, secure, and efficient anti-fraud systems.]]>
<![CDATA[Artificial Intelligence Adoption and Productivity in Emerging Markets: Firm Level Evidence ]]>
<![CDATA[Syahrudin, M]]>;
<![CDATA[Suryani, Irma]]>
<![CDATA[ Journal Economic Business Innovation Vol. 2 No. 1 (2025): April ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jebi.v2i1.263
<![CDATA[Purpose: This research investigates the impact of artificial intelligence adoption on firm productivity in emerging market manufacturing contexts and it also addresses the organisational factors that moderate these relationships.Method: A cross-sectional survey research design was employed to gather data from manufacturing firms in several emerging markets. In this study, hierarchical regression and moderated regression methods were used to test the mediation role of contextual effects regarding AI adoption and productivity.Findings: We find that an adoption of AI has a strong positive effect on firm productivity, which is however strongly contingent to the organisational circumstances. The connection between AI and productivity is moderated by digital infrastructure, human capital, and firm size. More critically, organizational innovation culture is a second-order moderator that enhances the influence of other contextual variables and facilitate them to produce synergetic effects against productivity.Novelty: The study presents the original idea of organizational culture as a meta-moderator in technology adoption models shedding light on how cultural dynamics augment the effects of other organizational capabilities. It thus emanates a rich theoretical framework that clarifies the intricate dynamics of technological and organizational factors in emerging markets settings.Implications: Research findings imply that EM manufacturers intending to deploy AI need to adopt a comprehensive approach involving the use of AI strategies inclusive of all technological infrastructure, human capital learning as well as cultural change. Instead of conceiving AI as an independent technological artifact, firms need to see it as part of an organizational ecology in which optical factors contribute to the productivity payback disposal from AI.]]>
