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 has increased the complexity of fraud risks within organizations, necessitating a more adaptive and integrated internal control system. This study aims to analyze the integration of internal audit,…
electronic audit, and audit governance in improving the effectiveness of internal control and mitigating fraud risks. This study uses a Systematic Literature Review (SLR) approach by analyzing various scientific literature relevant to the research topic. The results show that independent internal audit, the use of electronic audit technologies such as Big Data Analytics and Blockchain, and audit governance through Whistleblowing Systems and AI Governance have a synergistic relationship in strengthening organizational oversight systems. The integration of these three aspects can improve the effectiveness of fraud detection, maintain the integrity of audit data, and strengthen organizational transparency and accountability. This study provides a conceptual contribution in the form of a digital-based integrated oversight model as a strategy for strengthening internal control in the era of digital transformation.
Abstract:This study aims to describe the professionalism and roles of shadow teachers in supporting inclusive education services at Butterfly Learning Center (BLC). As an institution dedicated to transitioning children with special…
al needs (CSN) into formal schooling, BLC implements an intensive one-to-one accompaniment system. This study employed a descriptive qualitative method, with data collected through in-depth interviews, direct observation of accompaniment activities, and document review. The findings indicate that shadow teachers at BLC fulfill multifunctional roles, including identifying each child's specific needs, designing intervention programmes, developing basic independence skills, and providing evaluations and progress reports to parents and classroom teachers. The professionalism of shadow teachers is demonstrated through their ability to adapt instructional strategies in accordance with each child's concentration level, as well as their physical and cognitive limitations. Furthermore, teachers engage in ongoing collaboration with parents to monitor and evaluate children's progress through regular daily reports. This study concludes that the competence and dedication of shadow teachers are critical factors in the successful transition of children with special needs into broader educational settings. An effective shadow teacher does not only focus on academic readiness, but also place equal emphasis on developing independence as a necessary foundation for children's social integration in the future.
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 service-learning activity was conducted to address the challenges faced by the local business Rumah Madu in Melaka, Malaysia, specifically in maintaining product authenticity, developing innovation, and strengthening…
g branding strategies amidst global market competition. The solution implemented involved a service-learning approach through instructional sessions and direct observation with business managers to understand the production process, marketing strategies, and quality management practices. The purpose of this activity was to identify innovation and branding practices rooted in the authenticity of local products, as well as to provide academic contributions through the application of management theories in real MSME contexts. This program also contributed to the partner by preparing business development recommendations based on innovation and digital marketing. The findings reveal that product innovation utilizing local bee biodiversity, the implementation of ISO-standard quality systems, and the use of digital media have strengthened the brand image and competitiveness of Rumah Madu. This experience demonstrates that service learning serves as an effective approach in bridging academic learning with the enhancement of local business capacity in a sustainable manner.
Abstract:Karstification is the dominant geological process controlling groundwater circulation and permeability in carbonate aquifers. Through the dissolution of carbonate rocks, karst processes create highly heterogeneous systems…
s characterized by fractures, conduits, and interconnected channel networks that significantly influence groundwater flow dynamics. This literature review aims to synthesize current knowledge regarding the effects of karst on water circulation and permeability in carbonate aquifers based on hydrogeological, hydrochemical, geophysical, and numerical modeling studies from various regions worldwide. The review shows that karstification substantially enhances hydraulic conductivity and produces complex flow regimes ranging from diffuse fracture flow to turbulent conduit flow. The epikarst zone plays an important role in regulating infiltration and recharge distribution, while tectonic structures such as faults and fractures strongly control groundwater pathways and aquifer compartmentalization. Karst aquifers also exhibit strong spatial variability in permeability, making groundwater flow and contaminant transport difficult to predict using conventional hydrogeological approaches. In addition, the integration of equivalent porous medium (EPM), discrete fracture network (DFN), and conduit network (CN) models is essential for accurately representing karst aquifer behavior. Understanding the influence of karstification on groundwater circulation is therefore crucial for sustainable groundwater management and aquifer vulnerability assessment, particularly in regions facing increasing water demand and climate change pressures.
Abstract:The rapid advancement of digital technology has fundamentally reshaped consumer behavior globally, with social media becoming the primary channel for product information seeking. Approximately 51% of Indonesians rely on…
user reviews before purchasing, and 62% have bought products under the direct influence of Social Media Influencers (SMIs). Despite this, the psychological mechanisms linking influencer characteristics to purchase intention remain fragmented across sectors and platforms. This systematic literature review synthesizes nineteen empirical studies published between 2020 and 2025, spanning beauty, fashion, gadget, and sustainable product sectors across multiple countries, to examine how Source Credibility (attractiveness, trustworthiness, expertise) and Parasocial Interaction (PSI) jointly shape consumer purchase intentions. Three core findings emerge: (1) trustworthiness is the sole credibility dimension that is universally and consistently significant across all contexts, fundamentally challenging assumptions about the equal contribution of the three credibility dimensions; (2) PSI operates not as a single mediator but as a multi-pathway psychological bridge through hedonic value, brand attitude, vicarious experience, and social-personal value whose specific active pathway is contingent on platform, product type, and cultural context; and (3) generational and cultural moderators systematically shape which credibility dimension most powerfully drives PSI. A Proposed Integrative Conceptual Framework and a synthetic cross-study comparison matrix (Table 2) consolidate these findings. Results offer strategic implications for influencer marketing practice and identify priority directions for future research.
Abstract:This study aims to analyze and describe the management accounting practices applied at Imanuel Church in Gorontalo City as a nonprofit organization. The dimensions examined include budget planning, internal control, financial…
ncial reporting, and the evaluation of financial performance and ministry programs. A descriptive qualitative approach was employed, with data collected through observation, in-depth interviews, and documentation. Research informants consisted of the Head of BPHMJ (Daily Working Body of the Congregation Council), the Treasurer, the Secretary, and Church Officials directly involved in financial management. The findings indicate that management accounting practices at Imanuel Church have not yet functioned optimally: (1) budget planning lacks a structured and documented annual budget system; (2) internal control does not yet apply the principle of segregation of duties and has no formal internal audit mechanism; (3) financial reporting is limited to recording cash inflows and outflows and does not comply with ISAK 35; and (4) performance evaluation does not use measurable indicators and no comparison between budget and realization has been conducted. Strengthening of a structured financial management system in accordance with applicable accounting standards is needed.
Abstract:This study aims to analyze human resource management strategies in facing digital transformation at the Indonesian Institute of Education and Professional Development. Digital transformation presents a challenge for organizations…
nizations in improving service quality, work effectiveness, and human resource capabilities in adapting to technological developments. Therefore, appropriate human resource management is necessary for organizations to adapt to changes in digital-based work systems. This study used a qualitative research method with a descriptive approach. The results show that human resource management strategies in facing digital transformation are implemented through training and development of employee digital competencies, work mentoring, strengthening leadership, and implementing technology-based work systems. Digital transformation has a positive impact on work effectiveness, accelerating administrative processes, facilitating communication, and improving the quality of organizational services. However, this study also found several obstacles, such as limited digital capabilities of some employees, differences in levels of technological understanding, and resistance to changing work culture from manual to digital systems.
Abstract:Digital transformation has fundamentally reshaped healthcare service delivery worldwide, particularly in tertiary hospitals that rely heavily on integrated digital systems such as Electronic Health Records (EHRs), telemedicine,…
dicine, clinical decision support systems, and data-driven healthcare technologies. Despite rapid technological advancement, limited empirical evidence explains how healthcare professionals’ digital competence contributes to healthcare service performance within the context of healthcare transformation in Saudi Arabia. Previous studies have primarily focused on technological adoption or technical outcomes, while the psychological and organizational mechanisms underlying digital healthcare performance remain underexplored. Drawing upon the Job Demands–Resources (JD-R) Theory and Resource-Based View (RBV), this study investigates the influence of Digital Health Competence (DHC) on Healthcare Service Performance (HSP), examining the mediating role of Work Engagement (WE) and the moderating role of Organizational Support (OS). This study employed a quantitative cross-sectional explanatory design using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Data were collected from 312 healthcare professionals at King Abdullah Medical City (KAMC), Saudi Arabia, selected through stratified random sampling. The study included physicians, nurses, pharmacists, and allied healthcare professionals actively utilizing digital healthcare systems in clinical practice. Measurement instruments were adapted from internationally validated scales, including the European Digital Competence Framework for Health Professionals, Utrecht Work Engagement Scale (UWES), and Perceived Organizational Support Scale. Data analysis included assessment of the measurement model, structural model evaluation, mediation analysis, moderation analysis, effect size (f²), predictive relevance (Q²), and model fit indices. The findings demonstrated that Digital Health Competence had a positive and significant effect on Healthcare Service Performance (β = 0.328, p < 0.001) and Work Engagement (β = 0.541, p < 0.001). Work Engagement significantly influenced Healthcare Service Performance (β = 0.462, p < 0.001) and partially mediated the relationship between Digital Health Competence and Healthcare Service Performance (β = 0.250, p < 0.001). In addition, Organizational Support significantly moderated the relationship between Digital Health Competence and Work Engagement (β = 0.217, p < 0.001). The structural model demonstrated substantial explanatory power (R² HSP = 0.683) and satisfactory predictive relevance. This study contributes theoretically by extending the application of JD-R Theory and RBV within the context of digital healthcare transformation in tertiary hospitals. The study proposes an integrated model demonstrating that digital competence functions not only as a technical capability but also as a strategic personal resource that enhances work engagement and healthcare service quality. Practically, the findings emphasize the importance of strengthening digital competency development, supportive organizational climates, and adaptive digital infrastructures to improve healthcare professionals’ performance and accelerate sustainable healthcare transformation in Saudi Arabia.