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All Journal Fairness RESILIENCE OF SMALL MEDIUM BUSINESS
Najih, Mohammad Kholis Fajrun
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Forensic Auditing in Fraud Detection and Prevention: Integration of Technology, Internal Audit, and Anti-Fraud Regulation Najih, Mohammad Kholis Fajrun
Fairness Vol. 1 No. 1 (2025)
Publisher : Generate Digital Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-fr.2025.1(1)-04

Abstract

Objective: This study aims to analyze fraud trends and patterns in the banking and corporate sectors, evaluate the effectiveness of internal audits in detecting fraud, and examine the role of technology and regulation in improving audit fraud detection.Research Design & Methods: This research uses a systematic literature review (SLR) method with a qualitative descriptive approach. Data was collected from the Scopus database using the Publish or Perish tool, resulting in 93 articles related to forensic audit, auditing, and fraud detection. The articles obtained were then filtered down to the 20 most relevant ones and analyzed in four main aspects.Findings: The findings suggest that fraud in the banking and corporate sectors is becoming increasingly complex, involving financial statement manipulation, money laundering, and the use of advanced technology. Internal audits with forensic auditing have proven more effective in detecting fraud, especially with the involvement of specialists and technologies such as AI, big data, and blockchain. Anti-fraud regulations play a crucial role; however, their implementation still faces challenges, including policy harmonization and limited forensic auditor resources.Implications & Recommendations: This research emphasizes the importance of strengthening internal control systems, using advanced technology in audits, and increasing the capacity of forensic auditors to increase audit effectiveness in detecting and preventing fraud.Contribution & Value Added: This research makes an academic contribution by identifying the latest trends in fraud detection and evaluating the effectiveness of forensic auditing in facing modern challenges.
A SYSTEMATIC REVIEW ON THE ROLE OF POLICY INTERVENTIONS AND INSTITUTIONAL NETWORKS IN STRENGTHENING SME RESILIENCE Najih, Mohammad Kholis Fajrun
Resilience of Small Medium Business Vol. 1 No. 1 (2025): Resilience of Small Medium Business
Publisher : Generate Digital Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-rsmb.2025.1(1)-04

Abstract

Objective: This study also explores the role of policy interventions, institutional support, digital transformation, and networks in strengthening the resilience capacity of MSMEs.   Research Design & Methods: This study employed a Systematic Literature Review (SLR) approach by searching the academic databases Scopus, Web of Science, and ScienceDirect. Articles were selected based on strict inclusion criteria, focusing on peer-reviewed, academic publications relevant to MSME resilience. Analysis was conducted using thematic coding techniques and a synthesis matrix to examine interrelationships across studies. Findings: Four core components that significantly influence MSME resilience are Entrepreneurial Orientation, Networking, Digital Literacy, and Adaptability. Digital transformation has proven crucial for MSME survival, enabling adaptation to changing consumer patterns and increasing operational efficiency. Implications & Recommendations: These findings imply the need for a holistic and integrated policy approach, increased digital capacity, strengthened networks and ecosystems, and responsive and collaborative institutional support. Contribution & Value Added: This research broadens the understanding of MSME resilience by viewing it as a 'meta-capability' influenced by internal and external factors. Its contribution lies in strengthening the Resource-Based Theory (RBV) and institutional theory, and providing an evidence-based framework for policy reform and institutional strengthening to support MSMEs' long-term competitiveness and resilience  
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