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All Journal Jurnal Ilmiah Giga Asia Pacific Fraud Journal
Fitri Setiabudi
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Economics, Econometrics & Finance Education Social Sciences

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Comprehensive Review of Strengths and Weaknesses of Solar-Biomass Hybrid Power Systems: A Systematic Literature Approach Setiabudi, Fitri; Nur, Muhammad Syukri; Uyun, Aep Saepul; Lasman, As Natio
Jurnal Ilmiah Giga Vol. 28 No. 1 (2025): Volume 28 Edisi 1 Tahun 2025
Publisher : Universitas Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47313/jig.v28i1.4195

Abstract

Solar-biomass hybrid power systems (SBHPS) offer a promising solution to global energy and climate challenges by integrating two complementary renewable sources. This study presents a systematic literature review (SLR) based on 543 articles retrieved from Scopus and Web of Science (2014 to 2024), with 76 full texts screened, 26 meeting the inclusion criteria, and 18 scoring ≥4/5 in quality based on CASP and MMAT frameworks. The analysis identifies key advantages of SBHPS, including improved energy efficiency, supply reliability, greenhouse gas emission reduction, and local resource utilization. Conversely, barriers include high capital costs, resource dependency, technical complexity, and policy constraints. The novelty of this review lies in its integrated, multi dimensional synthesis across technical, economic, environmental, and social aspects, filling a gap left by earlier SBHPS reviews. The findings offer practical insights for energy planners, technology developers, and policymakers aiming to implement sustainable and regionally adapted hybrid systems
The Failure of Internal Audit in Detecting Corporate Fraud Through Global Cases Study Fitri Setiabudi
Asia Pacific Fraud Journal Vol. 10 No. 2: 2nd Edition (July-December 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i2.404

Abstract

This study investigates the reasons internal audit functions frequently fail to detect corporate fraud by examining fifteen global fraud cases through qualitative content analysis. It draws on a range of secondary materials, including academic literature, regulatory reports, investigative documents, and publications from the Association of Certified Fraud Examiners, to identify patterns that consistently emerge across cases. The results reveal enduring weaknesses such as limited independence, excessive reliance on management information, inadequate fraud risk assessment, insufficient professional skepticism, and the use of outdated audit techniques. These patterns are interpreted using the Fraud Triangle, Agency Theory, and the COSO Internal Control Framework to explain the systemic nature of internal audit failure. The findings suggest that internal audit ineffectiveness stems primarily from structural, cultural, and governance-related constraints rather than from procedural deficiencies alone. Overall, the study offers a cross-case synthesis that integrates multiple theoretical perspectives and provides practical insights for strengthening internal audit practices and enhancing fraud detection within corporate organizations
Co-Authors Aep Saepul Uyun As Natio Lasman Muhammad Syukri Nur