Mayuri, Ni Kadek Lila
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Bibliometric Analysis of The Development of Forensic Audit Research Based on VOS-Viewer Kurniawan, Sunny Agung; Mayuri, Ni Kadek Lila; Fitriana, F.; Santoso, Rachmat Agus
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.1013

Abstract

This study aims to analyze the development and trends of research in forensic auditing through a bibliometric approach using VOSviewer software. Focusing on publications from 2012 to 2024, the study evaluates key themes, collaborations between researchers, and the relationship between methodology and geographic context. The method used is bibliometric analysis with a network visualization, overlay, and density approach, which maps keywords from related literature to identify thematic patterns and associations. The results of the study show three main thematic clusters. The first cluster highlights the relationship between forensic auditing and economic development, focusing on methodologies and contributions to economic growth. The second cluster emphasizes an empirical approach that uses primary and secondary data to evaluate the influence of certain variables in forensic audits. The third cluster focuses on the local context, particularly Indonesia, focusing on the application of technology in detecting and preventing economic crimes. The overlay visualization also reveals the evolution of research themes, from early conceptual issues such as "economy" and "methodology" to applicable topics such as "technology" and "crime." The study found that collaboration between researchers, institutions, and countries is crucial in expanding the scope of research and integrating technological innovations such as blockchain and data mining. These findings provide in-depth insights into trends, research gaps, and opportunities for future exploration, helping to strengthen the role of forensic audits in supporting financial transparency and accountability.  
BIBLIOMETRIC METHOD AS A TOOL TO PREVENT FRAUD IN THE HOSPITAL ENVIRONMENT: A STUDY OF STRATEGIES, CHALLENGES, AND THEIR IMPACT ON FINANCIAL MANAGEMENT Soeratin, Harry Z.; Mayuri, Ni Kadek Lila
Multifinance Vol. 2 No. 3 (2025): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v2i3.350

Abstract

This study aims to identify bibliometric methods in fraud prevention in a hospital environment. The research method used was bibliometric analysis. Data were collected from various indexed scientific journals relevant to the topic of fraud in hospitals. The data analysis process involved identifying publication trends, fraud risk patterns, prevention strategies, as well as implementation constraints in the healthcare sector. The results showed that the bibliometric method is effective in mapping fraud-related research trends and prevention strategies. Successfully implemented fraud prevention strategies involve strengthening internal control systems, using information technology to monitor financial transactions in real time, and integrating technological approaches with manual supervision. However, some key challenges, such as technological limitations, lack of human resource competencies, and internal resistance, are still obstacles in the implementation of bibliometric methods. The positive impacts of implementing this method include increased transparency and accountability in hospital financial management, as well as the ability to detect financial anomalies more quickly and accurately. This study provides policy recommendations to strengthen the fraud prevention system through bibliometric methods, staff training, and strengthening information technology.