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p-Index From 2021 - 2026
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All Journal Journal of Accounting and Digital Finance
Mare, Rita Nian Jubata
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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Analisis faktor yang memengaruhi kemampuan auditor dalam mendeteksi kecurangan: Kajian literatur sistematis Simanjuntak, Rebeca boru; Mare, Rita Nian Jubata
Journal of Accounting and Digital Finance Vol. 5 No. 2 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i2.1799

Abstract

This study identifies and analyzes factors influencing auditors' fraud detection capabilities through a systematic literature review following PRISMA protocol. A comprehensive review was conducted on 23 primary studies (2013-2025) from 856 initially identified articles through systematic screening across leading academic databases. Thematic analysis identified two primary categories affecting fraud detection capabilities. Internal factors include professional skepticism, which correlates positively with fraud detection effectiveness, specific audit experience, knowledge of fraud schemes, analytical abilities, and training programs. External factors encompass client transaction complexity, regulatory environment, client pressure, and audit technology capabilities. Findings reveal significant evolution from traditional checklist-based approaches toward integration of advanced analytics and artificial intelligence. Analytics technology demonstrates capability to increase anomaly detection by up to 34%, while potentially reducing auditor professional skepticism. Digital transformation creates demand for new competency development integrating human judgment with technological capabilities. The research contributes to developing a holistic conceptual framework that integrates multidimensional factors within modern business complexity contexts, offering strategic recommendations for regulators, firms, educational institutions, and practitioners.
Tantangan implementasi SAK EMKM pada UMKM di Kalimantan Barat: Kajian literatur Sihombing, Fransisca Marito; Mare, Rita Nian Jubata
Journal of Accounting and Digital Finance Vol. 5 No. 2 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i2.1810

Abstract

This study examines the challenges in implementing Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) among MSMEs in West Kalimantan using a systematic narrative literature review method. The research systematically analyzes peer-reviewed journals, research reports, and relevant publications from academic databases to identify implementation barriers specific to the border region context. The main challenges identified include limited accounting knowledge among MSME owners, perceived complexity of standards, human resource and financial constraints, inadequate information technology infrastructure, and insufficient ecosystem support. The geographical characteristics of West Kalimantan, as a border region, combined with educational disparities and infrastructure limitations, create unique implementation barriers that have not been extensively addressed in previous studies. This study contributes to the literature by providing the first comprehensive analysis of SAK EMKM implementation challenges in Indonesia’s border regions, offering contextual insights for the development of targeted intervention strategies. The findings recommend collaborative approaches involving multi-stakeholder partnerships in education, training, and infrastructure development, tailored to local contexts, to ensure the relevance and sustainability of implementation.
Co-Authors Sihombing, Fransisca Marito Simanjuntak, Rebeca boru