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All Journal Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis AKRUAL : Jurnal Akuntansi dan Keuangan`
Insaniah, Nurul Qalbi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Peran Auditor dan Teknologi dalam Mencegah Kasus Fraud Insaniah, Nurul Qalbi; Nurmi; Wahyuni
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 3 (2025): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v3i3.1592

Abstract

Financial integrity and organizational image are often threatened by fraudulent actions such as embezzlement and financial statement manipulation, which can undermine public trust and employee morale. Therefore, preventive measures and fraud detection must be a top priority. Auditors play a crucial role in healthy corporate governance by relying on their independence and professional competence to detect internal control weaknesses and assess fraud risks. This study employs a descriptive qualitative approach to analyze the role of auditors and technology in fraud prevention. The findings indicate that e-Audit, AI-based technology, and big data analytics positively influence fraud detection, while information technology and blockchain enhance audit performance. However, the success of fraud prevention still depends on the auditor's ability to understand accounting and auditing standards, as well as analytical skills. The synergy between auditor capabilities and appropriate technology can significantly improve internal control systems and fraud detection..
ANALISIS EFISIENSI DAN EFEKTIVITAS ANGGRAN PENDAPATAN DAN BELANJA DAERAH Insaniah, Nurul Qalbi; Arizah, Ainun
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

This study analyzes the efficiency and effectiveness of the APBD of Maros Regency for the years 2021-2024. Regional autonomy is essential for improving welfare, encouraging innovation, and enabling the community to oversee the management of the APBD. Budget efficiency refers to the optimal use of resources, while effectiveness relates to the achievement of regional development goals. The methodology used is quantitative descriptive with efficiency and effectiveness ratios, utilizing secondary data from the Budget Realization Report of the Maros Regency Financial Management Agency (BPAKD). The results indicate that the efficiency of the Maros Regency APBD is not optimal, with efficiency values for each year as follows: 2021 (100.7% - inefficient), 2022 (94.7% - less efficient), 2023 (100.7% - inefficient), and 2024 (103.8% - inefficient). This suggests that budget preparation does not always accurately analyze needs. On the other hand, the effectiveness of the Maros Regency APBD is considered good, with effectiveness values as follows: 2021 (101.7% - very effective), 2022 (98.7% - effective), 2023 (101.7% - very effective), and 2024 (98.6% - still effective). This indicates good budget management.
Co-Authors Arizah, Ainun Nurmi WAHYUNI