Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Atik Budi Paryanti
Institut Bisnis dan Komunikasi Swadaya, Jakarta, Indonesia.
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analysis Effectiveness of the Internal Control System in Detecting Fraud (Study at PT Arminareka Perdana Group) Richan Nurhasan Mudzakar; Karsam Karsam; Atik Budi Paryanti
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6420

Abstract

This study analyzes the effectiveness of the internal control system in detecting fraud at PT Arminareka Perdana Group. Based on the COSO framework and Social Control Theory, internal control is positioned not only as a governance mechanism but also as a formal social control instrument that shapes ethical behavior and organizational compliance. Using a quantitative approach with PLS-SEM, data were collected from employees involved in financial supervision and operational control. The findings indicate that effective implementation of control environment, risk assessment, control activities, information and communication, and monitoring strengthens fraud detection through structured procedures, segregation of duties, transparent reporting, and continuous evaluation. Internal control contributes to building an accountable organizational culture and supports early identification of irregularities. The novelty of this research lies in integrating COSO-based internal control with Social Control Theory to explain fraud detection from structural and behavioral perspectives, offering strategic insights for strengthening governance and fraud risk management.
The Influence of Budgetary Slack on Managerial Performance with Leadership Style as a Moderating Variable Nanang Mursid; Karsam Karsam; Atik Budi Paryanti
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6699

Abstract

This study aims to analyze the effect of budgetary slack on managerial performance with leadership style as a moderating variable in companies in DKI Jakarta. The research uses a quantitative approach with the explanatory research method. Data were collected thru questionnaires distributed to 220 respondents, consisting of middle and upper-level managers from 68 companies. The analysis technique used is Partial Least Square-based Structural Equation Modeling (SEM-PLS). The research results show that budgetary slack has a positive and significant impact on managerial performance. This indicates that slack can provide flexibility for managers in facing uncertainty and achieving performance targets. Additionally, leadership style has also been proven to have a positive and significant impact on managerial performance and is the most dominant variable in the research model. Furthermore, leadership style is capable of moderating the relationship between budgetary slack and managerial performance, although with a relatively small influence. This research implies that companies need to effectively manage budgetary slack practices and improve the quality of leadership styles to support managerial performance. Future research is recommended to add other variables and expand the research subjects to obtain more comprehensive results.
Co-Authors Karsam Karsam Nanang Mursid Richan Nurhasan Mudzakar