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All Journal International Journal of Management, Economic and Accounting
Fildzah Shabrina
Unknown Affiliation
Economics, Econometrics & Finance

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The Role Of Forensic Audit In Disclosing Cases Of Gratification Muhammad Tamzil Ismail; Fadhlan Fachri; Meilisa Fajarwati; Sahnidar; Fildzah Shabrina; Topan Lilian Napitupulu; Rahima Br. Purba
International Journal of Management, Economic and Accounting Vol. 3 No. 2 (2025): April 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This article aims to analyze the gratification case involving the Regent of Kudus, Muhammad Tamzil, and to highlight the important role of forensic audit in uncovering and proving the corruption that occurred. Through this case study, the modus operandi of gratification in the context of local government will be explored, the challenges faced in the process of proof, and how investigative techniques in forensic audit can be an effective tool for law enforcement and corruption prevention efforts. In addition, this article will also discuss the implications of this case for good governance, as well as the importance of strengthening the internal control system.
THE IMPACT OF RISK-BASED PERFORMANCE AUDIT ON IMPROVING CORPORATE GOVERNANCE Fildzah Shabrina; Rimba Shimanjuntak; Nur Azizah; Yulisfan; Ismail
International Journal of Management, Economic and Accounting Vol. 3 No. 2 (2025): April 2025
Publisher : Yayasan Multidimensi Kreatif

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This study analyzes the impact of risk-based performance audit on improving corporate governance through a systematic literature analysis. Efficient corporate governance is a very important foundation for the sustainability and performance of companies in the ever-changing business environment. Performance audit as a monitoring tool has evolved by adopting a risk-based approach to enhance its effectiveness and relevance. Literature references indicate that risk-based audit in performance audit has significant potential in strengthening corporate governance. The mechanisms of influence revealed include increased attention to strategic risks, strengthening internal control systems, increasing accountability and transparency, and supporting better decision-making. However, this study also notes shortcomings in existing studies, especially related to the lack of comprehensive empirical quantitative research and variations in how variables are measured. Therefore, this study not only synthesizes the existing understanding on this topic but also directs future research and provides practical implications for companies to maximize the role of risk-based performance audit in strengthening their governance framework.
THE IMPACT OF RISK-BASED PERFORMANCE AUDIT ON IMPROVING CORPORATE GOVERNANCE Fildzah Shabrina; Rimba Simanjuntak; Nur Aziza; Yulisfan; Ismail; Abdul Habib Sitompul
International Journal of Management, Economic and Accounting Vol. 3 No. 2 (2025): April 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes the impact of risk-based performance audit on improving corporate governance through a systematic literature analysis. Efficient corporate governance is a very important foundation for the sustainability and performance of companies in the ever-changing business environment. Performance audit as a monitoring tool has evolved by adopting a risk-based approach to enhance its effectiveness and relevance. Literature references indicate that risk-based audit in performance audit has significant potential in strengthening corporate governance. The mechanisms of influence revealed include increased attention to strategic risks, strengthening internal control systems, increasing accountability and transparency, and supporting better decision-making. However, this study also notes shortcomings in existing studies, especially related to the lack of comprehensive empirical quantitative research and variations in how variables are measured. Therefore, this study not only synthesizes the existing understanding on this topic but also directs future research and provides practical implications for companies to maximize the role of risk-based performance audit in strengthening their governance framework.
The Role of Accounting in Developing MSMEs in the Era of Globalization Dito Aditia Darma Nasution; Renny Maisyarah; Fildzah Shabrina; Rimba Simanjuntak; Ancer Martati Ndraha; Heny Nurlaili; M.Diaz Arasta
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i2.335

Abstract

This study aims to analyze the role of accounting in developing Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, especially in facing the challenges of globalization. In the era of increasingly competitive globalization, MSMEs are required to have a good financial management system in order to survive and develop. Accounting serves as a tool to monitor and manage finances, make strategic decisions, and improve competitiveness. However, many MSMEs still face various obstacles, such as limited accounting knowledge, human resources, and access to technology. This study uses a qualitative descriptive approach with in-depth interviews and document analysis to collect data. The results of the study show that although most MSME actors recognize the importance of accounting in financial management, only a small number have applied it systematically. The main factors hindering the effective implementation of accounting are limited knowledge of accounting, the cost of accounting software, and a lack of adequate training. However, MSMEs that successfully implement accounting well, both manually and technology-based, show improvements in terms of operational efficiency and access to financing. This study suggests the importance of accounting training for MSME actors and support from the government and related institutions to strengthen the accounting capacity of MSMEs so that they can compete in the global market. In addition, the implementation of more affordable accounting technology can also help MSMEs to be more efficient in managing their finances.
Co-Authors , Rahima Br Purba Abdul Habib Sitompul Ancer Martati Ndraha Dito Aditia Darma Nasution Fadhlan Fachri Heny Nurlaili Ismail M.Diaz Arasta Maisyarah, Renny Meilisa Fajarwati Nur Aziza Nur Azizah Rimba Shimanjuntak Rimba Simanjuntak Sahnidar Topan Lilian Napitupulu Yulisfan