Abstract:Digital transformation has changed accounting from a transaction-recording function into a data-driven, technology-enabled, and strategic business process. This study aims to examine how digital transformation reshapes accounting…
ccounting practices in Indonesian companies, particularly in financial reporting, management accounting, auditing, internal control, and accountant competencies. The study applies an interpretive qualitative approach through document-based case synthesis and thematic analysis of thirty-five recent national and international studies published within the last five years. The analysis identifies five major themes: automation of routine accounting activities, cloud-based accounting information systems and enterprise resource planning integration, artificial intelligence and robotic process automation in accounting and auditing, the transformation of accountants into digital analysts and business advisors, and governance challenges related to data quality, ethics, cybersecurity, and internal control. The findings indicate that Indonesian companies benefit from digital accounting through faster reporting, improved information quality, more efficient operations, and better decision-making. Nevertheless, the transformation is constrained by uneven digital literacy, limited readiness of accounting human resources, resistance to system change, weak data governance, and the need for stronger ethical safeguards. This study contributes to accounting literature by providing a qualitative synthesis of digital transformation in Indonesian corporate accounting practices and by offering practical implications for companies, accountants, auditors, and accounting education institutions.
Abstract:This study aims to explore auditors' experiences in digital auditing practices, the meaning of professional ethics, and ethical dilemmas in the context of digital disruption using a phenomenological approach. The study was…
as conducted at a Public Accounting Firm (KAP) in Surabaya, with auditors who had experience in technology-based audits as informants. Data were collected through in-depth interviews, observation, and documentation, then analyzed using a phenomenological approach supported by NVivo software. The results show that digital auditing practices are still dominated by the use of simple technologies such as Microsoft Excel for data processing, analysis, and audit documentation. Although technology increases efficiency, auditors still do not fully rely on the system and still use professional judgment to maintain the reliability of audit results. Professional ethics is understood as a primary foundation that remains valid, but is reinterpreted in the digital context, particularly related to efficiency pressures and technological risks. Ethical dilemmas arise due to time constraints, incomplete data, and client demands, so auditors tend to prioritize the sufficiency of evidence and prudence in decision-making. Overall, this study concludes that digital disruption does not change the fundamental values of auditors' professional ethics, but rather reconstructs their meaning through work experiences and professional interactions.
Abstract:The rapid development of digital payments has made financial transactions easier, but it has also increased the risk of fraud and threats to transaction security. This article aims to analyze the influence of internal audit…
dit on fraud prevention and transaction security in digital payment systems through a Systematic Literature Review (SLR) approach. The study was conducted by reviewing various literature discussing the role of internal audit, fraud prevention, and digital transaction security. The results indicate that internal audit plays a crucial role in identifying risks, evaluating the effectiveness of internal controls, and supporting fraud detection and prevention through the use of digital technologies such as continuous auditing, data analytics, and real-time transaction monitoring. Furthermore, integrating internal audit with robust control systems and adequate security technology can improve transparency, accountability, and transaction security in digital payments. Thus, internal audit is a crucial factor in supporting fraud prevention and maintaining the reliability of digital payment systems.
Abstract:Advances in digital technology have brought significant changes to organizational activities; however, they have also increased the risk of technology-based fraud, such as cyber fraud, data manipulation, phishing, and misuse…
suse of information systems. These conditions require organizations to strengthen the internal audit function as a critical component of internal controls and fraud prevention. This study aims to theoretically examine the role of internal audit in preventing fraud in the digital era. The research method used is a systematic literature review (SLR) by collecting and analyzing various relevant national and international journals from 2020 to 2026. The analysis process was conducted using qualitative descriptive methods through the identification, selection, and grouping of research findings based on discussion themes. The research findings indicate that internal audit plays a strategic role in identifying risks, conducting oversight, evaluating the effectiveness of internal controls, and supporting the implementation of good corporate governance. The utilization of audit technologies, such as data analytics, continuous auditing, and digital-based monitoring systems, has proven capable of enhancing the effectiveness of fraud detection and prevention more quickly and accurately. This study also found that the digital competencies of internal auditors and the company’s readiness to strengthen its internal control systems are key factors in supporting the effectiveness of internal audits in the digital age. The implications of this study suggest that organizations need to enhance the competencies of internal auditors and strengthen technology-based internal controls to address increasingly complex digital fraud risks.
Abstract:Digital transformation is the process of bringing technology into the work of organisations. The main goal is to make things work better, be more open and make decisions. Internal audits are important to make sure organisations…
sations are running smoothly and safely. This means audits need to be able to watch over control and manage risks properly. This is very important for organisations to achieve their goals. Stopping fraud is about finding and preventing actions that can hurt the organisation. This research is trying to figure out how digital transformation affects audits and stopping fraud. The researchers used a method called a 'systematic literature review'. This research is about describing things in detail. They got their information from international journals. They used Google Scholar, Scopus and Sinta to find articles from 2022 to 2025. What they found out is that technology like intelligence looking at data, blockchain, robotic process automation and electronic auditing can make internal audits better. These technologies can also make things more transparent. Help stop fraud. However, digital transformation is not easy to do. There are some problems, like auditors not being good enough with technology risks to cybersecurity and organisations not being ready. Digital transformation and internal audits are. Digital transformation can affect fraud prevention. Digital transformation is important for organisations. It can help with internal audits and fraud prevention.
Abstract:This study aims to construct a conceptual model integrating value-based governance, value-based reputation, and the Sustainable Development Goals (SDGs) within the context of global Islamic banking. The research is motivated…
ated by the need to bridge Islamic ethical values with modern governance and sustainability paradigms that emphasize the balance between profitability, moral integrity, and social responsibility. Employing a systematic literature review and thematic synthesis through qualitative analysis, this study identifies, categorizes, and synthesizes key conceptual themes relevant to the research focus. The findings reveal that value-based governance serves as an ethical foundation that strengthens value-based reputation, while the latter functions as a catalyst for achieving sustainable development objectives. The synergy among these three elements produces a governance model that positions the principles of maqāṣid al-sharī‘ah as a normative framework for ethical, transparent, and sustainable Islamic financial practices. The primary contribution of this research lies in the simultaneous integration of the three major frameworks—value-based governance, value-based reputation, and SDGs—which enriches theoretical discourse on Islamic financial governance and provides strategic direction for the development of policy, sharia auditing, and sustainability reporting systems oriented toward ethical values and global welfare.
Abstract:Background: Hallucinations are where the client cannot differentiate between something that is real and not real. One of the hallucinations that many people experience with schizophrenia is auditory hallucinations. One of…
f the efforts made to overcome hallucinations is by using rebuke of hallucinations. By using the rebuke technique, it is hoped that the level of hallucinations in patients can decrease. Objective: To determine the process of nursing care for schizophrenic patients with sensory perception disorders, auditory hallucinations, using rebuke technique intervention. Method: Using descriptive research with a nursing care approach. Results: The results of the study showed that the signs of hallucinations decreased after the rebuke was carried out. Conclusion: Nursing care was successful and the rebuke technique was able to reduce the frequency of hallucinations.
Abstract:Zakat is an Islamic economic instrument that plays a significant role in enhancing social welfare and promoting equitable socioeconomic development. The effectiveness of zakat management is strongly influenced by the accountability…
ountability and transparency practices implemented by zakat management institutions. This study aims to explore the practices of accountability and transparency in zakat fund management at the National Board of Zakat (BAZNAS) of Sumbawa Regency and to examine their contribution to public trust. A descriptive qualitative approach was employed, with data collected through interviews, observations, and document analysis. The findings reveal that accountability has been implemented through financial reporting in accordance with PSAK 109, external auditing, and structured accountability mechanisms. Transparency is demonstrated through the dissemination of information via the official website, social media platforms, print media, and public outreach activities. The implementation of these principles contributes to strengthening the trust of muzakki (zakat payers) and generating tangible benefits for mustahik (zakat beneficiaries), although improvements in information accessibility and the development of productive zakat programs remain necessary. The novelty of this study lies in its exploration of the interrelationship between accountability, transparency, muzakki trust, and the perceived benefits experienced by mustahik within the context of regional zakat management at BAZNAS Sumbawa Regency.
Abstract:Abstract: In the health sector, information technology was initially used for exchanging information between patients and doctors, health services, and exchanging health documents. The aim of applying information technology…
ogy to the health sector is to increase the effectiveness and efficiency of the performance of doctors and clinic staff. This research uses COBIT 2019 as a framework for evaluating information technology governance. Primary data is collected directly from the research subjects through observation and interviews, while secondary data is sourced from other materials, such as documents or websites related to the research subject. This research focuses on Risk Profile and I&T Related Issues, with domains: APO11 – Managed Quality, and APO13 – Managed Security. Through interviews and evaluation, each priority objective was found to be at capability level 2 with ratings of 100% and 86% respectively. There are no significant gaps between the current capability levels; both are at level 2.
Keywords: auditing; COBIT 2019; telemedicine
Abstrak: Di sektor kesehatan, teknologi informasi awalnya digunakan untuk pertukaran informasi antara pasien dan dokter, layanan kesehatan, dan pertukaran dokumen kesehatan. Tujuan penerapan teknologi informasi di sektor kesehatan adalah untuk meningkatkan efektivitas dan efisiensi kinerja dokter dan staf klinik. Penelitian ini menggunakan COBIT 2019 sebagai kerangka kerja untuk mengevaluasi tata kelola teknologi informasi. Data primer dikumpulkan langsung dari subjek penelitian dengan melakukan pengamatan dan interaksi langsung, sementara data sekunder diperoleh dari sumber lain. didapatkan dari jurnal atau situs website yang berkaitan dengan subjek penelitian. Penelitian ini berfokus pada Risk Profile dan I&T Related Issues, dengan domain : APO11 – Managed Quality, dan APO13 – Managed Security. Melalui wawancara dan evaluasi, setiap tujuan prioritas ditemukan berada pada level kapabilitas 2 dengan nilai masing-masing 100% dan 86%. Tidak ada kesenjangan signifikan antara tingkat kapabilitas saat ini; keduanya berada pada level 2.
Kata kunci: audit; COBIT 2019; telemedis
Abstract:The International Auditing and Assurance Standards Board (IAASB) implemented new auditing standards which became effective on December 15, 2016, which require auditors to disclose Key Audit Matters (KAM) in their reports.…
. KAM was initiated by the International Auditing and Assurance Standards Board (IAASB) as an international auditing standard setting body, which aims to increase the transparency of audited financial reports. This study uses qualitative and quantitative methods which use secondary data sources. The secondary data used in this study is in the form of financial reports obtained from the Indonesia Stock Exchange (IDX) via the internet. Based on the results of data analysis of the financial statements of PT Bank Amar Indonesia Tbk Q2 of 2022, in the independent auditor's report, the main audit item disclosed is the allowance for impairment losses on loans. Based on data obtained from the Indonesia Stock Exchange (IDX), the share price per share at the end of the fourth quarter of 2021 and the share price on June 30, 2022, has fluctuated. It was concluded that in the period following the issuance of the Q2 2022 financial statements with the existence of an independent auditor's report disclosing key audit matters facilitated the flow of company-specific information to the market.