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All Journal Amkop Management Accounting Review (AMAR) Jurnal Akuntansi dan Keuangan West Science
Badren, Yuliana
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Humanities Economics, Econometrics & Finance Social Sciences

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The Effect Of Internal Audit And The Effectiveness Of Internal Control On The Ability To Detect Fraud Yuliana, Khrisna Anggun; Badren, Yuliana
Amkop Management Accounting Review (AMAR) Vol. 4 No. 2 (2024): July - Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i2.2622

Abstract

Responding to fraud cases that arise in the field of higher education, it is crucial to take action to prevent fraud through the implementation of risk management in the implementation of the institution's business processes, with reference to Government Regulation No. 60 of 2008 and Education and Culture Regulation No. 66 of 2015. Based on the survey results presented in the 2019 Report to the Nations, the Association of Certified Fraud Examiners (ACFE), an international organization, shows attention to fraud prevention in various sectors. The survey results show that in terms of education, the majority of fraud perpetrators are Bachelor-level college graduates with a percentage of 73.2% (Association of Certified Fraud Examiners Indonesia, 2019). Furthermore, there are graduates with a Master's level reaching 17.2%, followed by diploma graduates 4.6%, then high school graduates 4.2%, and finally doctoral students 0.8%. The research data was collected through distributing questionnaires to targeted respondents, namely internal auditors in the internal control system section in LLDIKTI IV area universities. The questionnaires in this study were distributed with a total of 80 samples from 253 available questionnaires. The results of the study using multiple linear regression models show that internal auditors have no significant effect that can be proven through this study, and the effectiveness of internal control also does not show a significant effect in the researcher.
Digital Accounting in Financial Decision Making – A Bibliometric Mapping of Emerging Topics and Research Clusters Judijanto, Loso; Badren, Yuliana; Caronge, Erniyati; Yuliana, Khrisna Anggun; Wijayanti, Sukma
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3177

Abstract

Perkembangan teknologi digital telah mentransformasi praktik akuntansi secara fundamental, memperluas perannya dari sekadar sistem pencatatan dan pelaporan menjadi instrumen strategis dalam pengambilan keputusan keuangan. Seiring dengan meningkatnya volume dan kompleksitas literatur mengenai akuntansi digital, diperlukan pemetaan sistematis untuk memahami struktur intelektual, tema penelitian utama, serta arah perkembangan bidang ini. Studi ini bertujuan untuk memetakan lanskap penelitian digital accounting dalam financial decision making menggunakan pendekatan bibliometrik. Data penelitian diperoleh dari publikasi terindeks Scopus dan dianalisis menggunakan teknik pemetaan bibliometrik melalui analisis kemunculan bersama kata kunci, jejaring penulis, institusi, dan negara. Hasil analisis menunjukkan bahwa decision making merupakan tema sentral yang menghubungkan berbagai klaster penelitian, dengan fondasi kuat pada sistem informasi akuntansi dan manajemen informasi. Selain itu, terdapat pergeseran signifikan menuju topik-topik mutakhir seperti artificial intelligence, machine learning, blockchain, automation, dan decentralized finance, yang menandai transformasi akuntansi digital menuju sistem prediktif dan real-time. Analisis kolaborasi juga mengungkap sifat global dan multidisipliner dari penelitian ini, meskipun beberapa tema seperti keberlanjutan dan teknologi emerging masih relatif kurang dieksplorasi. Temuan studi ini memberikan kontribusi konseptual dengan menyajikan gambaran komprehensif evolusi riset digital accounting serta memberikan implikasi praktis dan agenda riset masa depan bagi akademisi dan praktisi dalam mendukung pengambilan keputusan keuangan yang lebih efektif di era digital.
Co-Authors Caronge, Erniyati Judijanto, Loso Sukma Wijayanti Yuliana, Khrisna Anggun