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Journal of Accounting, Finance, and FinTech Advancements
Published by CV. Proaksara Global Transeduka
ISSN : -     EISSN : 31243533     DOI : https://doi.org/10.70865/jaffa
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting, Finance, and FinTech Advancements (JAFFA) is an interdisciplinary publication dedicated to original research and and scholarly work in the fields related to accounting, finance, and sustainability. The journal aims to be a platform for academics, practitioners, and policy makers to explore contemporary issues related to accounting systems, financial markets, public sector governance, and technological innovations in finance and investment. JAFFA supports the development of solution-orientated scientific discourse and evidence-based policy implementation, and encourages sustainable innovation in finance and accounting. The scope of our journal includes: 1. Financial Accounting 2. Continuous Accounting 3. Management Accounting 4. Public Sector Accounting 5. Cost Accounting 6. Taxation Accounting 7. Environmental Reporting 8. Capital Markets and Investment Analysis 9. Management Accounting and Budgeting 10. Accounting Information Systems 11. Audit and Insurance 12. Taxation and Fiscal Policy 13. Blockchain and its Applications in Finance 14. Sustainable Finance and Green Investment 15. Public Sector Governance and Accountability 16. Banking and Financial Institutions 17. Digital Economy and FinTech (Financial Technology) Innovation 18. Financial Risk Management 19. Big Data Analytics in Accounting and Finance 20. Financial Regulation and Policy 21. Islamic Finance and Islamic Financial Innovation All manuscripts submitted to JAFFA should be written in English. Submissions undergo a rigorous double-blind peer review process and are published quarterly (March, June, September, December).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 2 Documents
 1 
Search results for , issue "Vol. 1 No. 3 (2025): September" : 2 Documents clear
Performance Audit Evaluation in the Implementation of Good Governance in Judicial Institutions (A Case Study of the Constitutional Court) Maria Ulfah Kusuma Astuti
Journal of Accounting, Finance, and FinTech Advancements Vol. 1 No. 3 (2025): September
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the quality of performance audit, implementation of performance audit recommendations, and formulate an ideal concept of performance audit planning in order to strengthen the application of good governance principles at the Constitutional Court of the Republic of Indonesia. Motivated by the importance of performance audit as an instrument of supervision and enhancement of accountability of judicial institutions, particularly in constitutional case services. The research method used is a qualitative approach with a case study design. The unit of analysis in this study is the Constitutional Court of the Republic of Indonesia, with a focus on the Bureau of Law and Administration of the Registrar's Office as the unit that carries out the function of constitutional case services. Research data were obtained through in-depth interviews, documentation studies, and observation. Data analysis techniques were conducted using thematic analysis through the process of data reduction, data presentation, and drawing conclusions, and tested for validity using source and method triangulation. The study finds that while the Constitutional Court's performance audits meet established standards and yield relevant good governance recommendations, their implementation remains suboptimal. Specifically, follow-up actions, monitoring of internal evaluations, and the reinforcement of the internal supervisory apparatus require improvement. In response, the research formulates an ideal audit planning concept that is integrated, risk-based, and focused on the core constitutional case service process. These outcomes are expected to advance public sector audit scholarship and offer practical guidance for the Court to enhance its governance and service quality.
Design of an Internal Control System Evaluation Instrument Based on the COSO Framework: A Study of State Owned Insurance Ari Permana; Adam Zakaria; Ayatullah Michael Musyaffi
Journal of Accounting, Finance, and FinTech Advancements Vol. 1 No. 3 (2025): September
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jaffa.v1i3.184

Abstract

The growing complexity of governance and regulatory demands in state-owned enterprises necessitates robust and measurable internal control systems to ensure accountability and long-term sustainability. This study aims to design a comprehensive internal control system evaluation instrument based on the COSO Internal Control–Integrated Framework (2013) to support governance effectiveness and organizational sustainability in state-owned social insurance enterprises. Despite regulatory requirements mandating periodic internal control evaluations, many state-owned enterprises still lack standardized and measurable evaluation tools, resulting in fragmented and partial assessments. Addressing this gap, this research develops a COSO-based evaluation instrument integrated with national governance regulations and risk maturity principles. Using a project-based research design, data were collected through triangulation methods, including interviews, observations, documentation analysis, and questionnaires involving internal auditors and employees across head office and branch units. The instrument was constructed based on five COSO components, seventeen principles, and eighty points of focus, supported by a structured scoring system to assess both the existence (present) and effectiveness (function) of internal controls. This study contributes to the literature on internal control and sustainability governance by providing a replicable and context-sensitive evaluation framework for public sector and social insurance organizations in emerging economies. Practically, the proposed instrument offers internal auditors and regulators a structured tool to enhance accountability, risk management, and long-term organizational sustainability.

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