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All Journal Formosa Journal of Applied Sciences (FJAS) Asian Journal of Management Analytics
Wahidah. R, Wardatul
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Control & Systems Engineering Decision Sciences, Operations Research & Management Education Engineering Social Sciences

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Determinants of Fraud Prevention PT Perkebunan Nusantara XIV Takalar Karmila, Yusri; Wahad, Abdul; Wahidah. R, Wardatul
Formosa Journal of Applied Sciences Vol. 3 No. 2 (2024): Februari 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i2.7981

Abstract

The following are the research objectives in accordance with the goals of this study: Examining the following four topics will help us better understand how fraud is prevented: 1) the impact of internal audit; 2) the impact of audit quality; 3) the impact of good corporate governance; and 4) the combined impact of internal audit, internal control, audit quality, and good corporate governance. The effect of Audit Quality, Internal Audit, Good Corporate Governance has a positive and significant effect on Fraud Prevention at PT Perkebunan Nusantara XIV Takalar. PT Perkebunan Nusantara XIV Takalar has the desired rate with good financial quality, therefore with these criteria it can convince stakeholders in making all decisions, one of which is investing in the company.
The Behavioral Accounting Approach to Examining Modern Accounting Practices in the Industry 4.0 Era Amril, Amril; Syamsuri, Helmy; Wahidah. R, Wardatul
Asian Journal of Management Analytics Vol. 5 No. 2 (2026): April 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i2.16374

Abstract

This study aims to analyze modern accounting practices in the industry 4.0 era through a behavioral accounting approach. Digital transformation in accounting systems, such as the use of ERP and cloud-based reporting, not only brings technical changes but also creates dynamics in individual and organizational behavior that impact the quality of financial reporting. This study uses a qualitative approach with a case study design. Data were collected through in-depth interviews with financial managers, accounting staff, and internal auditors directly involved in the implementation of modern accounting systems, supported by relevant documentation. Data analysis was conducted through data reduction, thematic presentation of findings, and drawing conclusions by linking the research findings to behavioral accounting theory. The results indicate that attitudes toward technology, work motivation, organizational culture, professional ethics, and cognitive biases significantly influence the effectiveness of modern accounting practices.
Co-Authors Amril Amril Helmy Syamsuri, Helmy Karmila, Yusri Wahad, Abdul