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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Amsaroka, Muhamad Hayan
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Literature Review: the Relationship Between Internal Control System of the Government (SPIP), Good Government Governance (GGG), and Fraud Prevention Amsaroka, Muhamad Hayan; Yadiati, Winwin; Winarningsih, Srihadi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2440

Abstract

The aim of this article is to clarify the connection between the government's internal control system, good government governance, and endeavors to thwart fraud, alongside the influencing factors. The methodology utilized encompasses a review of literature utilizing data drawn from international and national journals, with a total of 23 journals as the sample. From the analysis, it was determined that good government governance serves as an intermediary between the internal control system of government and the action of fraud prevention. In simpler terms, the more robust the internal control, the more adept it is at fostering effective and high-quality good governance, ultimately bolstering efforts to prevent fraud. Elements that must be taken into account for effective fraud prevention encompass: (1) Enhancing internal government supervision involves documenting and reinforcing the organization's dedication to the relevant code of ethics and conduct; (2) Ensuring a distinct division of roles and responsibilities; (3) Interpreting regulations comprehensively and ensuring consistent, unambiguous, and clear meanings; (4) It is essential to have qualified personnel matching their fields and expertise, whether through recruitment or competency development like education and training; (5) Utilizing information technology; (6) Conducting effective risk assessment and monitoring is crucial for overseeing organizational and identifying potential fraud risks.
COMPARISON OF FACTORS AFFECTING THE LEVEL OF FRAUD IN LQ-45 INDEX CORPORATE FINANCIAL REPORTS Amsaroka, Muhamad Hayan
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i1.1327

Abstract

This research intends to identify the possibility what companies listed on LQ 45 Index will commit the fraudulent financial statement after the Covid-19 pandemic. In addition, the research aims to assign the most influential account will commit in fraudulent financial statement. In this research, Companies listed on the LQ 45 Index in 2020 and 2021 were selected be the sample for this research, and financial reporting from 2020 and 2021 was collected. Using the Beinish Model M-Score, sample was divided into two groups, namely manipulators and non-manipulators. Furthermore, to find the most influential variables, a Mann Whitney test was carried out by using the SPSS. The result indicates that in 2020 and 2021, respectively, around 10% and 17% of registered companies are suspected of committing fraud. This study also reveals accounts in financial statements such as revenue, sales, profit, and cash flow to be very important key accounts that need to be considered in assessing financial statements because the information contained a significant possibility to be manipulated.
Co-Authors Winarningsih, Srihadi Winwin Yadiati