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All Journal Journal of Applied Finance & Accounting JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Akuntansi dan Keuangan (JAK)
Drammeh, Lamin K
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Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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THE ROLE OF ETHICS IN AUDITING: ENSURING ACCOUNTABILITY AND INTEGRITY IN THE COMMUNICATION COMPANIES IN INDONESIA AND THE GAMBIA Drammeh, Lamin K; kholmi, Dr, Masiyah; Malik, Prof. Nazaruddin
JRMSI - Jurnal Riset Manajemen Sains Indonesia Vol. 16 No. 1 (2025): Jurnal Riset Manajemen Sains Indonesia
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JRMSI.016.1.6

Abstract

In this research, we examine the antecedent of ethics in auditing with a focus on The Gambia and Indonesia’s communication sectors emphasizing its potential of eradicating bad deeds by instating regulations, training, and culture. It is crucial to have ethical auditing for an organization to always be transparent, have the organization’s stakeholders trust it, and follow the law especially when the policies are ever changing. The study uses an ethical theoretical framework comprising of competence, objectivity, integrity, and confidentiality in an analysis of secondary information from company records and other literature. The study shows that technical auditing promotes responsibility and scores ethical points, but faces obstacles, including limited resources, political influence, technology advancement. As a solution to these challenges that needs to be implemented to improve the public trust in the communication sector, the study recommends the following; Boosting up of the regulations, Training of the auditors, and creation of an ethical tone.
A COMPARATIVE ANALYSIS OF PUBLIC SECTOR AUDITING: THE GAMBIA AND INDONESIA Drammeh, Lamin K; Malik, Nazaruddin; Leniwati, Driana
Journal of Applied Finance and Accounting Vol. 12 No. 1 (2025): Publish on June 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i1.13316

Abstract

This study offers a comparative analysis of public sector auditing in The Gambia and Indonesia, focusing on how centralised versus decentralised governance structures influence audit effectiveness. A qualitative comparative case study approach was applied, using semi- structured interviews with audit professionals and document analysis of national audit laws, reports, and international standards. Data were analysed thematically to uncover patterns related to political interference, resource limitations, technological constraints and institutional capacity. Key findings indicate that The Gambia’s centralised system suffers from limited audit independence, weak legal protections, and poor documentation practices. In contrast, Indonesia’s decentralised structure results in inconsistent standards, regional technology gaps, and uneven training access. Both countries experience political interference and inadequate professional development, which undermine audit quality. The research contributes to the literature by linking governance structure to audit effectiveness and institutional transparency. It offers practical implications for policymakers, including the need for legal reforms, investment in digital infrastructure, improved public engagement, and standardised training programs. These findings support governance reforms aimed at strengthening accountability and sustainable development in emerging economies.
STRATEGIC INTERNAL AUDIT FUNCTIONS AND ORGANISATIONAL OUTCOMES IN DEVELOPING ECONOMIES: EVIDENCE FROM AFRICA AND ASIA (2000–2025) Drammeh, Lamin K; Leniwati, Driana
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i2.4407

Abstract

This study investigates how internal audit functions shape governance, risk management, and organizational performance across six developing economies: The Gambia, Ghana, Kenya, Indonesia, Malaysia, and India between 2000 and 2025. Employing a qualitative comparative case study approach, it analyses secondary data from audit reports, policy papers, and academic sources using thematic analysis. The findings reveal strong audit independence and professional capacity in Kenya and India, contrasted with autonomy and digitalization challenges in The Gambia and Indonesia. Malaysia demonstrates progress through ESG-integrated auditing. The study develops a Cross-Regional Audit Effectiveness Framework linking institutional capacity, digital readiness, and ESG adoption to audit effectiveness. The results show that governance context mediates the strategic impact of internal audit on organizational outcomes. This research fills a gap in cross-regional evidence on how institutional and technological factors jointly determine the strategic role of internal auditing in Africa and Asia.
Co-Authors Driana Leniwati kholmi, Dr, Masiyah Malik, Prof. Nazaruddin Nazaruddin Malik