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Fairness
Published by Generate Digital Publishing
ISSN : -     EISSN : 3108950X     DOI : 10.70764/gdpu-fr
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
Fairness provides a venue for high-quality manuscripts related to economics, finance, management accounting and accounting practice in the broadest sense. The editorial board encourages manuscripts that are international in scope, and articles that are perceptive, and evidence-based and seek new solutions or new ways of thinking about practices and problems and invite reasoned critical perspectives. However, readers may also find papers that investigate issues with global relevance. Fairness is published by the publishing company "Generate Digital Publishing". Fairness is an open-access journal which means that all content is freely available at no cost to the user or the institution. The scope of the journal includes empirical and theoretical articles relating to economics, finance, management accounting, and accounting practice broadly and continuously as a whole.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
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Search results for , issue "Vol. 1 No. 1 (2025)" : 5 Documents clear
Green Accounting for Medium Enterprises through Participatory Action Research Study in Realizing a Sustainable Future Cholifiana, Fina
Fairness Vol. 1 No. 1 (2025)
Publisher : Fairness

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-fr.2025.1(1)-01

Abstract

Objective: This study aims to identify and map the issues, and develop an effective and appropriate green accounting reporting model for medium-sized enterprises by examining the impact of green accounting implementation on financial performance and corporate sustainability.Research Design & Methods: This research uses a qualitative approach, using a systematic literature review method to analyze previous studies on green accounting. The analysis was conducted descriptively to synthesize insights on the relationship between green accounting practices, environmental sustainability, and financial performance.Findings: The results show that the application of green accounting has a positive effect on operational efficiency, transparency, and corporate competitiveness. It also motivates companies to implement more sustainable resource management strategies. In the hospitality sector, aligning green accounting practices with local cultural values enhances its implementation and effectiveness.Implications & Recommendations: These findings underscore the need for government support through regulations and incentives, such as subsidies or tax breaks, to encourage the adoption of green accounting, especially among SMEs. Educational institutions should provide training programs to improve technical understanding and awareness of environmental accounting. Companies are advised to integrate green accounting practices into their strategies to achieve economic and sustainability goals.Contribution & Value Added: This study contributes to the literature by providing a comprehensive understanding of the role of green accounting in improving financial and environmental performance. The study highlights the importance of contextual adaptation, especially in culturally diverse sectors, and offers actionable insights for policymakers, businesses, and educators.
Literature Analysis on Financial Distress and Bankruptcy Prediction Hanun, Rias Untian; Ferdiani, Cindi
Fairness Vol. 1 No. 1 (2025)
Publisher : Fairness

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-fr.2025.1(1)-02

Abstract

Objective: This study aims to analyze financial distress prediction models that have been used in various academic studies, evaluate the accuracy of models in various industry sectors, and identify factors that affect the accuracy of predicting corporate bankruptcy. Research Design & Methods: This research uses a systematic literature review (SLR) to evaluate the effectiveness of financial distress prediction models based on studies from reputable journals in the range 2015-2024. Findings: The results show that the Altman Z-Score and Ohlson O-Score have the highest accuracy rate (90.91%), making them the most widely used models in the manufacturing and banking industries. The Zmijewski Model has an accuracy of 86.36%, more suitable for high asset-based sectors such as mining and transportation. The Springate Model, with an accuracy rate of 63.64% - 73.48%, is simpler but less accurate than the other models, especially in the service-based and financial sectors The research also found that the logit regression-based model (Ohlson O-Score) is superior in considering external factors, such as company size and macroeconomic conditions, compared to other models that focus more on financial ratios. Implications & Recommendations: Any financial distress prediction model has advantages and limitations that depend on industry characteristics. Therefore, their selection should consider the financial structure, industry sector, and external factors such as regulation and economic dynamics. The integration of traditional models with machine learning and artificial intelligence (AI) is recommended to improve the accuracy and effectiveness of early detection. Contribution & Value Added: This research provides insights for academics, practitioners, and regulators on the accuracy of financial distress prediction models and emphasizes the need for an adaptive approach that integrates financial and non-financial factors to improve business resilience
A Through Systematic Literature Review on The Spin-Off Mechanism and Development of Islamic Banks Syarifah, Izzah Malikhatus; Putri, Alya Rizka Amelia
Fairness Vol. 1 No. 1 (2025)
Publisher : Fairness

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-fr.2025.1(1)-03

Abstract

Objective: This study aims to analyze the development of research related to Islamic bank spin-offs using the Systematic Literature Review (SLR) approach.Research Design & Methods: A Systematic Literature Review (SLR) was conducted by analyzing 25 studies published in SINTA and Scopus indexed journals. The selected studies were categorized into five themes: regulatory compliance, market structure, performance, financing & third-party funds, and implementation challenges. Qualitative descriptive analysis was used to synthesize the findings and identify research gaps.Findings: The findings indicate that while spin-offs enhance Shariah compliance, they frequently impose a financial burden due to the 50% asset requirement. From a market perspective, newly spun-off banks experience difficulties in retaining customers and a competitive position. Although profitability tends to increase, operational efficiency declines due to higher costs and limited economies of scale. In addition, many UUS fail to meet capital requirements, leading to alternative strategies such as mergers or acquisitions.Implications & Recommendations: Policymakers need to reconsider the 50% asset requirement, potentially shifting to a fixed capital threshold. In addition, offering regulatory incentives may help strengthen newly spun-off banks. Future research should compare spin-offs, mergers, and acquisitions to determine the most effective strategies for growth in Islamic banking. Contribution & Value Added: This research provides a comprehensive synthesis of the dynamics of spin-offs, highlighting their impact on regulatory policy, market structure, and financial performance. The findings provide practical recommendations for policymakers and industry stakeholders to promote a more sustainable Islamic banking sector.
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 : Fairness

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 Comprehensive Literature Review on the Impact of Cyberattacks on Accounting Practices and Security Measures Juanda, Jessy
Fairness Vol. 1 No. 1 (2025)
Publisher : Fairness

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-fr.2025.1(1)-05

Abstract

Objective: This research aims to investigate the increasing cybersecurity threats to accounting information systems and assess the effectiveness of cybersecurity governance in mitigating these risks. This research emphasizes the importance of integrating cybersecurity measures into accounting practices to enhance resilience against cyberattacks. Research Design & Methods: This study uses the Systematic Mapping Study method to comprehensively analyze the existing literature, identify research gaps, and provide a structured overview of cybersecurity governance in accounting. A total of 45 articles from the Scopus database were selected using Publish or Perish 8, covering publications from 2014 to 2024. Findings: The study revealed that Cyberattacks on accounting systems pose a threat to financial, operational, and public trust. Effective mitigation requires the integration of AI, blockchain, encryption, and employee training, along with investments in regulatory compliance and security to maintain system integrity. Implications & Recommendations: Practically, organizations should enhance cybersecurity awareness, adopt stricter security policies, and integrate predictive analytics to effectively mitigate cyber threats. Boards of directors play a crucial role in overseeing cybersecurity governance and ensuring the implementation of sustainable risk management strategies. The theoretical implications highlight the need for further empirical research to assess cybersecurity measures across diverse industries and regulatory frameworks.Contribution & Value Added: This study contributes to the growing literature on cybersecurity in accounting, offering insights into emerging threats and effective mitigation strategies. The study also underscores the importance of a holistic, technology-based approach to cybersecurity management, ensuring long-term resilience in accounting information systems.

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