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 analyze and formulate a concept of Islamic legal protection for crypto investors in responding to the dynamics of digital crimes within virtual currency transactions. Departing from the rapid development…
nt of blockchain technology and the recognition of crypto assets as tradable commodities in Indonesia, this research identifies a normative ambiguity between positive law and religious fatwas, particularly concerning the permissibility and legal legitimacy of cryptocurrencies from a sharia perspective. The inherent characteristics of crypto assets-namely volatility, speculative tendencies, and vulnerability to digital crimes such as hacking, fraud, market manipulation, and money laundering-generate significant risks for Muslim investors. Within the framework of fiqh al-muʿāmalāt and maqāṣid al-sharīʿah, especially the principle of ḥifẓ al-māl (protection of wealth), this study asserts that investor protection constitutes not merely a regulatory necessity but an integral dimension of the higher objectives of Islamic law in safeguarding justice, transparency, and economic welfare. Methodologically, this research employs a normative-maqāṣidī approach through an interdisciplinary analysis integrating Islamic jurisprudence, national positive law, and the study of digital financial technology. The focus of the inquiry is directed toward identifying the typologies of digital crimes within the crypto ecosystem, evaluating the effectiveness of national regulations and religious fatwas, and formulating a model of Islamic legal protection that is preventive, corrective, and educational in nature. The expected outcome of this dissertation is the construction of a conceptual framework of ḥimāyah al-mustatsmir (investor protection) grounded in maqāṣid al-sharīʿah, adaptive to the digital era, and strengthened through synergy among the state, financial authorities, and fatwa institutions. Accordingly, this study contributes not only to the advancement of contemporary fiqh al-muʿāmalāt discourse but also offers an applicable normative framework for the development of a secure, equitable, and sustainable sharia-based digital economic system.
Abstract:Accounting fraud remains a critical ethical issue that threatens the credibility of the accounting profession. This study aims to examine the effect of cognitive dissonance on accounting fraud behavior and to analyze the…
moderating role of accounting morality in weakening this relationship. The research employs a quantitative approach using Moderated Regression Analysis (MRA). Data were collected from 120 accounting students of the Faculty of Economics and Business, Universitas Pattimura Ambon, selected through purposive sampling. The results indicate that cognitive dissonance has a positive and significant effect on accounting fraud behavior. Furthermore, accounting morality is proven to significantly moderate the relationship by weakening the influence of cognitive dissonance on fraudulent behavior. These findings support Cognitive Dissonance Theory and Moral Development Theory, emphasizing the importance of strengthening ethical education to reduce fraudulent tendencies among future accounting professionals.
Abstract:The This study is based on the phenomenon of increasing investment losses and FOMO (Fear of Missing Out) in Indonesia, with illegal investment losses amounting to IDR 139 trillion and FOMO among young people rising to 80%…
% by 2024. This trend aligns with the growing number of investors and digital literacy in Indonesia, particularly in Java, which has the highest concentration of investors. The large population of Generations Y and Z in West Java serves as the subject of this research, highlighting the gap between financial literacy (56.10%) and financial inclusion (88.31%). This reinforces the urgency of this study. Information disclosure is considered crucial in reducing information asymmetry and managing risk in investment decision-making. The main objective of this study is to examine the direct and indirect effects of digital literacy, financial literacy, gender, and FOMO on stock investment decisions, as well as to test the role of information disclosure. A quantitative approach is used, with a questionnaire distributed to 443 respondents from Generations Y and Z in West Java, all of whom have investment experience in stocks. The purposive sampling technique was used, and data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to test model validity, reliability, and relationships between variables. The results show that digital literacy, financial literacy, gender, and FOMO significantly affect stock investment decisions. Information disclosure mediates the relationship between financial literacy, gender, and FOMO on investment decisions but does not mediate the relationship between digital literacy and investment decisions. Furthermore, information disclosure positively influences stock investment decisions, emphasizing the importance of transparency. This study contributes to the development of a theoretical model that highlights the role of market discipline through information disclosure. Practically, the findings can guide OJK and companies in designing digital-financial literacy programs and improving information transparency to prevent investment fraud and increase investor confidence. The study suggests that investors should enhance their understanding of investment risks and critically assess available information. Limitations include the focus on Generations Y and Z in West Java using purposive sampling, and the exclusion of other factors like education. The self-report quantitative method may lead to bias, and cross-sectional data does not capture changes in investment behavior over time. Future research is recommended to expand the demographic sample, include additional variables, and use a mixed-method approach for more comprehensive results.
Abstract:This study aims to analyze the effect of Financial Target, Financial Stability, and External Pressure on Financial Statement Fraud, with Market Capitalization as a moderating variable, in manufacturing companies listed on…
n the Indonesia Stock Exchange (IDX) during the period 2017–2019. The research employs a quantitative approach using panel data regression analysis with the Common Effect Model (CEM) and the Moderated Regression Analysis (MRA) technique. The data were obtained from the financial statements of manufacturing companies that met the sampling criteria over a three-year observation period. The results indicate that Financial Target (ROA) has a positive and significant effect on financial statement fraud. Financial Stability (INVSAL and CATA) also shows a significant effect but in different directions: INVSAL increases, while CATA decreases the likelihood of fraudulent financial reporting. External Pressure (FREEC) has a negative and significant effect on financial statement fraud. The moderating variable, Market Capitalization, was found to strengthen the effect of CATA and weaken the effect of INVSAL on financial statement fraud. The R² value of 17.52% indicates that the research model explains a moderate portion of the variation in financial statement fraud among manufacturing firms in Indonesia. These findings support Agency Theory and the Fraud Triangle Theory, suggesting that financial pressure, stability, and external conditions play a crucial role in influencing the occurrence of financial statement fraud.
Abstract:The development of digital payment systems has driven the increasing use of the Indonesian Standard Quick Response Code (QRIS) as a practical and integrated cashless transaction method. Although QRIS adoption continues to…
o increase, its continued use is still influenced by trust, perceived risk, and the prevalence of fraud in digital transactions. This study aims to analyze the influence of trust and risk on QRIS use, with fraud as a moderating variable, in the city of Bandung. This study used a quantitative approach with a survey of 200 QRIS user respondents. The data analysis technique used was Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results showed that trust had a positive and significant effect on QRIS use, while risk had a negative and significant effect. Furthermore, fraud moderated the relationship between trust and QRIS use by weakening the influence of trust, and moderated the relationship between risk and QRIS use by strengthening the influence of risk. These findings confirm that although QRIS offers convenience and efficiency, perceptions of risk and fraud remain crucial factors influencing usage behavior. This research is expected to provide theoretical contributions to the development of digital payment technology adoption models and provide practical implications for regulators, payment service providers, and MSMEs in strengthening security, improving digital literacy, and building user trust in the QRIS payment system.
Abstract:This study aims to analyze how governance failure became a trigger for fraud in investment management at PT ASABRI. The research employs a literature study approach. The results indicate that fraud at PT ASABRI was driven…
n by the weak implementation of corporate governance principles, particularly in terms of transparency, accountability, and independence. In addition, violations of the prudential principle and weak internal controls led to investment decisions being made without adequate risk considerations and opened opportunities for collusion between internal and external parties of the company. The findings of this study emphasize that fraud is a direct consequence of governance system failure rather than merely the actions of individuals. Therefore, this study recommends the need for comprehensive governance reform through strengthening risk management, enhancing the transparency of investment reporting, and implementing independent oversight mechanisms to prevent similar cases in the future.
Abstract:The complexity of the global economy and demands for accountability drive the need for a comprehensive study of financial management strategy typologies that align with the characteristics of Islamic educational institutions…
ions and Islamic economic principles. This research aims to identify, classify, and analyze financial management strategy typologies in Islamic educational institutions from an Islamic economic perspective. Effective financial management presents a major challenge for Islamic educational institutions facing global economic complexity and accountability demands, while most still rely on conventional models that have not fully accommodated Islamic values. Using the Systematic Literature Review (SLR) method with the PRISMA protocol, this research analyzed 6 selected articles from 77,522 articles identified from three major academic databases. The results revealed five typologies of financial management strategies in Islamic educational institutions: (1) pure sharia principles-based that emphasize sharia compliance, maqashid sharia, and justice; (2) audit and accountability-based that focus on legal compliance, transparency, and fraud prevention; (3) governance and professionalism-based that prioritize financial manager competence; (4) management function-based that include planning, organizing, implementation, and supervision; and (5) integration of Islamic values into the education system. Despite showing different characteristics, all typologies aim to achieve financial sustainability while maintaining sharia compliance. This research provides a conceptual framework that can serve as a reference in developing adaptive and contextual financial management models according to the characteristics of Islamic educational institutions.
Abstract:The advancement of digital technology has transformed consumption patterns while simultaneously increasing risks related to consumer protection, including online fraud, information manipulation, and misuse of personal data,…
ta, thereby requiring more critical and comprehensive literacy skills. This study addresses the problem of low consumer protection literacy, as indicated by high levels of impulsive consumption behavior, limited understanding of consumer rights and obligations, and an imbalance between the intensity of technology use and the ability to evaluate information effectively. The purpose of this research is to examine the role of Social Studies education in enhancing consumer protection literacy, its integration into the learning process, and the effectiveness of its implementation in the digital era through a literature review approach. The findings reveal that consumer protection literacy remains at a moderate to low level, yet it has a significant relationship with rational economic decision-making and the ability to mitigate digital risks. Social Studies education has been proven effective in improving such literacy through contextual, interactive, and experience-based learning, which strengthens students’ understanding, attitudes, and skills as consumers. The novelty of this study lies in the conceptual and practical integration of consumer protection literacy into Social Studies learning, encompassing cognitive, affective, and behavioral dimensions, as well as emphasizing pedagogical strategies based on case studies and reflective discussions as effective approaches to shaping intelligent and responsible consumers in the digital era.
Abstract:Abstract: Information Technology (IT) has played a crucial role in various sectors, including the transportation sector, as seen in the Department of Transportation of Asahan Regency, North Sumatra. One of the challenges…
in this area is the performance of parking attendants, which affects the effectiveness of parking management and traffic safety. Poor performance of parking attendants can cause various issues, including traffic congestion, rule violations, and user discomfort. Therefore, evaluating the performance of parking attendants is essential to improve service quality and parking safety. In this context, the implementation of a technology-based information system is an appropriate solution to enhance the effectiveness of the performance evaluation process for parking attendants. Classification methods, such as k-nearest neighbor (KNN), are used to evaluate the performance of parking attendants more accurately and efficiently. This method allows early detection of poor performance, such as fraud or traffic rule violations, and provides feedback for improvements. The primary goal is to measure effectiveness, identify areas for improvement, and recognize parking attendants with good performance.
Keywords: Information Technology, Parking Attendants, Performance Evaluation, KNN, Asahan Regency.
Abstrak: Teknologi Informasi (TI) telah memainkan peran penting dalam berbagai sektor, termasuk sektor transportasi, seperti yang terlihat pada Dinas Perhubungan Kabupaten Asahan, Sumatera Utara. Salah satu tantangan di wilayah ini adalah kinerja juru parkir yang mempengaruhi efektivitas pengelolaan parkir dan keselamatan lalu lintas. Kinerja juru parkir yang kurang optimal dapat menimbulkan berbagai masalah, termasuk kemacetan, pelanggaran aturan, dan ketidaknyamanan pengguna parkir. Oleh karena itu, penilaian kinerja juru parkir menjadi sangat penting untuk meningkatkan kualitas layanan dan keamanan parkir. Dalam konteks ini, penerapan sistem informasi berbasis teknologi menjadi solusi yang tepat untuk meningkatkan efektivitas proses penilaian kinerja juru parkir. Metode klasifikasi, seperti k-nearest neighbor (KNN), digunakan untuk mengevaluasi kinerja juru parkir dengan lebih akurat dan efisien. Metode ini memungkinkan deteksi dini terhadap kinerja buruk, seperti penipuan atau pelanggaran aturan lalu lintas, serta memberikan umpan balik untuk perbaikan. Tujuan utamanya adalah mengukur efektivitas, mengidentifikasi area perbaikan, dan memberikan apresiasi bagi juru parkir yang memiliki kinerja baik.
Kata Kunci: Teknologi Informasi, Juru Parkir, Penilaian Kinerja, KNN, Kabupaten Asahan.