Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN AUDITING Journal of Economic, Bussines and Accounting (COSTING) IIJSE
Ahmad, A. Ikhwanul
Unknown Affiliation
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Does Internal Control Strengthen Fraud Detection Effectiveness? A Systematic Literature Review in The Role of Internal Control Measures in Combating Financial Fraud Ahmad, A. Ikhwanul; Farhan, Muh.; Kusumawati, Andi; Bandang, Agus
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 2, Tahun 2025
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.22.2.273-303

Abstract

This study aims to examine the impact of internal control on the effectiveness of financial fraud detection in company financial statements, with a focus on high-volatility sectors. Utilizing a Systematic Literature Review (SLR) approach, the study identifies and analyzes literature related to internal control, technology in fraud detection, and the challenges auditors face in implementing effective internal controls. The results indicate that well-executed internal control systems can significantly enhance a company's ability to detect and prevent fraud. The study also emphasizes the importance of integrating advanced technologies, such as data analytics and artificial intelligence (AI), to improve the accuracy and efficiency of fraud detection. Moreover, key challenges in implementing effective internal control include reliance on auditor expertise and the need to continuously adjust policies to keep pace with rapidly changing market dynamics. These findings provide valuable insights for the future development of internal controls and offer a theoretical foundation for further research in this field. 
Implementation of Strategic Management in Improving Public Sector Organizational Performance Usman, Asri; Alimuddin, Alimuddin; Albahrun, Yudi Basma; Ahmad, A. Ikhwanul; Kamal, Afrah Namirah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9090

Abstract

This study aims to analyze the roles of strategic management, management accounting, and Government Accounting Standards (SAP) in enhancing the performance of public sector organizations in Indonesia. The research employs a literature review approach by examining relevant national and international academic sources. The findings indicate that the implementation of strategic management strengthens policy effectiveness, cost efficiency, and public legitimacy. Management accounting plays a vital role in supporting data driven decision making, cost control, and performance based budgeting. Meanwhile, the adoption of accrual based SAP contributes to greater fiscal transparency, improved financial reporting quality, and stronger public accountability. However, the implementation of these three instruments continues to face challenges, including limited human resource capacity, bureaucratic resistance, and the suboptimal use of digital technologies. This study underscores that synergy among strategic management, management accounting, and SAP is essential for building transparent, efficient, and adaptive public governance that is responsive to societal needs.
TINJAUAN PUSTAKA TENTANG PRAKTIK PENGUNGKAPAN LAPORAN KEBERLANJUTAN DAN IMPLIKASINYA TERHADAP AKUNTABILITAS SOSIAL SERTA KINERJA PERUSAHAAN Ahmad, A. Ikhwanul; Muhajir, Muhajir; Said, Darwis; Nagu, Nadhirah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/a2xeqv41

Abstract

Tinjauan pustaka sistematis ini menyelidiki praktik pengungkapan laporan keberlanjutan dan implikasinya terhadap akuntabilitas sosial dan kinerja perusahaan. Tinjauan ini berfokus pada bagaimana perusahaan di berbagai sektor, seperti energi, perbankan, kehutanan, dan pertambangan, mengungkapkan informasi non-keuangan terkait faktor lingkungan, sosial, dan tata kelola (ESG) dalam laporan keberlanjutan mereka. Berdasarkan studi yang diterbitkan antara tahun 2016 dan 2025, penelitian ini mengkaji kedalaman, konsistensi, dan kualitas pengungkapan ini, terutama di pasar negara berkembang seperti Indonesia, Brasil, dan Tiongkok. Dengan menggunakan analisis konten kualitatif, studi ini menyoroti bagaimana pengungkapan laporan keberlanjutan memengaruhi akuntabilitas sosial baik dalam hal memenuhi harapan pemangku kepentingan maupun berkontribusi pada praktik perusahaan yang transparan dan bertanggung jawab. Temuan menunjukkan bahwa pengungkapan keberlanjutan yang komprehensif, jika selaras dengan strategi perusahaan, akan menghasilkan peningkatan kinerja perusahaan, terutama dalam hal keterlibatan pemangku kepentingan dan persepsi pasar. Namun, masih terdapat tantangan dalam menangani risiko perubahan iklim secara menyeluruh dan mengintegrasikan prinsip-prinsip ekonomi sirkular ke dalam laporan keberlanjutan. Tinjauan ini menggarisbawahi pentingnya standarisasi praktik pelaporan dan memastikan bahwa perusahaan tidak hanya sekadar mengungkapkan hal-hal yang dangkal untuk mencerminkan kinerja keberlanjutan yang sebenarnya.
Co-Authors Albahrun, Yudi Basma Bandang, Agus Darwis Said, Darwis Farhan, Muh. Kamal, Afrah Namirah Kusumawati, Andi Muhajir Muhajir, Muhajir Nagu, Nadhirah Usman, Asri