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All Journal AKUNTABILITAS ACCRUALS (Accounting Research Journal of Sutaatmadja) Asia Pacific Fraud Journal BERNAS: Jurnal Pengabdian Kepada Masyarakat JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) International Journal of Business, Economics, and Social Development Bima Journal : Business, Management and Accounting Journal Journal of Islamic Economic and Business Research JRABA INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Journal of Business and Management Inaba Equivalent : Journal of Economic, Accounting and Management Journal of Accounting Inaba Inaba of Community Services Journal Journal Of Economic Sciences (Ekuisci) Journal Economic Business Innovation Jurnal Inovasi Pajak Indonesia
Muhammad Syahrudin
STIE Gema Widya Bangsa
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Investigative Auditing and Fraud: A Systematic Literature Review through a Theoretical and Bibliometric Lens Suryani, Irma; Syahrudin, M.
Asia Pacific Fraud Journal Vol. 10 No. 1: 1st Edition (January-June 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i1.400

Abstract

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.
COMBATTING FRAUD IN STATE-OWNED ENTERPRISES USING BLOCKCHAIN AND IOT TECHNOLOGIES M. Syahrudin; Sani Susanto
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 10 No 1 (2025): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA) IN PRESS
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v10i1.72239

Abstract

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.
Artificial Intelligence Adoption and Productivity in Emerging Markets: Firm Level Evidence Syahrudin, M; Suryani, Irma
Journal Economic Business Innovation Vol. 2 No. 1 (2025): April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i1.263

Abstract

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.
Revealing the Role of the Audit Committee in Improving Audit Quality: Fee, Tenure, and Auditor Rotation Analysis Muhammad Syahrudin; Sani Susanto
Jurnal Ekuisci Vol 3 No 2 (2025): Vol 3 No 2 November 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i2.944

Abstract

Background. Good audit quality reflects the level of confidence that the financial statements are free from material misstatement, whether caused by errors or fraud. When audit quality is low, for example, because auditors are not independent, tenure is too long without rotation, or the audit fee is too high, creating a conflict of interest, the risk of not detecting fraud increases. Aim. This study aims to reveal the strategic role of the audit committee in improving audit quality through analysing the relationship between fees, tenure, and auditor rotation on audit quality. With a quantitative approach and the aid of AMOS software, as well as Path Analysis techniques, this study aims to empirically map the structural relationship between these variables within the framework of governance and resource dependence. Methods. In conducting this research, the authors chose a research place in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2021. In terms of type, this research uses a quantitative approach. Data in the form of numbers is collected through access to the Indonesia Stock Exchange website. This research uses descriptive and verification methods. The analysis technique employed is path analysis, utilizing AMOS (Analysis of Moment Structures) software. Result. Based on the results of model testing, it is found that only audit fees affect the audit committee. The absence of an effect of audit fees on audit quality in companies can be attributed to the level of professionalism of public accounting firms, which continue to maintain optimal audit quality, regardless of the amount of fees received. In contrast, the tenure and auditor rotation variables in this study did not show a significant effect on the audit committee, which indicates that these two variables may not yet be the main factors considered by the audit committee in their supervisory practices, or that their effects are more indirect and take longer to be observed. Conclusion. Based on the test results obtained, it is found that: (1) Only audit fees affect the audit committee, (2) Based on the regression test results, it is found that FA has a significant adverse effect on KOM_AUDIT with an estimate value of -0.090, standard error of 0.019, critical ratio of -4.729, and significance level of p < 0.001. This indicates that an increase in FA will lead to a decrease in the Audit Committee (3) In general, these findings confirm that in this model, the FA factor has an essential role in influencing the Audit Committee. At the same time, other aspects have not shown a significant relationship. This result implies that efforts to increase or change FA need more attention to improve or maintain audit quality. (4) In this study, it was found that audit fees affect the audit committee but have no effect on the audit quality of manufacturing companies. This result aligns with the principle of Resource Dependence Theory, where companies, through audit committees, seek to manage their relationships with external auditors as audit service providers to secure a crucial resource: quality audit services. Implementation. With the increasing complexity and risk of financial fraud, the results of this study are expected to make theoretical and practical contributions in encouraging the improvement of audit quality, strengthening audit committees, and developing more accountable corporate governance policies.
Audit Committee Strength and Environmental Tax Transparency in Dampening PublicFraud Perceptions in ASEAN Angelia Nirwana Sari, Laras; Syahrudin, M.
Jurnal Inovasi Pajak Indonesia Vol. 2 No. 2 (2025): July
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v2i2.333

Abstract

Purpose – This research explores the dynamic influences of fraud-related behavioral drivers alongside taxation governance and audit oversighton anti-fraud intentions.Design/methodology/approach – Based on a multilevel framework, the structural model of perceptions combines fraud behavior with taxgovernance mechanisms and audit oversight.Findings – Results demonstrate that fraud drivers, perceived tax transparency and environmental tax compliance orientation are not likely tohave both direct and indirect influences on anti-fraud intention. Objectively speaking, the mechanisms of oversight embedded in audit qualityalso fail to moderate these associations. The presence of formal governance systems and transparency tools is not enough to activate fraudawareness into intention to prevent behavior when enforcement credibility and personal contribution are minimized.Originality/value – The paper provides a unique combination of fraud behavioral theory, taxation governance and audit oversight in anintegrated framework and presents data-based discussions on the limitations of formal controls in perception-based anti-fraud environments.Research implications – The results suggest that there is a need for theoretical expansion by including enforcement salience, institutionaltrust and moral engagement to further understand anti-fraud behaviour not only as the result of structural governance mechanisms.
Co-Authors Abroza, Ahmad Achmad Subagdja Alexandre de Sousa Guterres Ardelia, Dea Devina Aysarah Nuryana Fitriana Fitriana Frans Yohanes Guna Ismawan Irma Suryani Irma Suryani Iwan Ardiansyah KOSASIH KOSASIH, KOSASIH Kusumah, R. Wedi Rusmawan Laras Angelia Nirwana Sari Liya Setiawati M. Galih Munggaran Muhammad Haris Nurfadillah, Ceri Febriani Sani Susanto Sani Susanto Suci Komala Dewi Umam, Akmalul Vip Paramarta Wiwit Pawitri Yuliani Istiqomah Yuniarti, Rita