Vol. 8 No. 2: 2nd Edition (July-December 2023)

• Front Cover

  • Cover

• Table of Content

  • PDF

Articles

• The Role of Forensic Accounting and Non-Financial Measurement for the Financial Audit

  Mohamad Mahsun, Oluwatoyin Muse Johnson Popoola, Rida Perwita Sari

  197-209

  • PDF

• Corporate Governance on Natural Resources: Lessons from the Past Years’ Scandal, Fraud, and Corruption

  Prima Naomi, Iqbal Akbar

  211-227

  • PDF

• Integrity Disclosure in Banking Companies in Indonesia

  Christina Seva Pranata, Intiyas Utami, Natasia Alinsari

  229-248

  • PDF

• Human Resource Management in Policing Fraud

  Dirin Dirin, Yuyun Arief Kus Handriatmo, Dicky Irawan Kesuma, Nugroho Ari Setyawan

  249-268

  • PDF

• Business Email Compromise (BEC) Fraud and How to Prevent it

  Dwi Siska Susanti, Fitria Errinandini Subandi, Naila Failasufa, Wibi Anska Putri

  269-280

  • PDF

• Detecting Fraud in Financial Statements Through the Fraud Triangle Model: The Case of Indonesia

  Agoestina Mappadang

  281-293

  • PDF

• Can a Village Website Be an Indicator of Public Transparency?

  Mika Puspitasari, Choironi Ardiyansyah, Aprina Nugrahesthy Sulistya Hapsari

  295-309

  • PDF

• The Effect of Tax Planning on Earnings Management

  Posma Sariguna Johnson Kennedy, Theresia Feolina Franstitus, Emerald G.M. Tobing

  311-326

  • PDF

• Effectiveness of the Internal Control System Against Fraud Tendencies “Meta-Analysis Studyâ€

  Faisol Faisol, Bambang Haryadi, Siti Musyarofah, Anggi Pradhita Iswahyudi

  327-339

  • PDF

• Analysis of Performance Anomaly and Fraudster Profile for Fraud Prevention and Detection

  Dona Ramadhan

  341-349

  • PDF

• Determinants of Budgets Fraud for Handling COVID-19 in Makassar City

  Ismawati Ismawati, Indriana Indriana, Rosidi Rosidi, Mohamad Khoiru Rusydi

  351-367

  • PDF

• The Effect of Hexagon Fraud Theory Components of Academic Fraud for Accounting Department Students with Gender as a Control Variable

  Muh Fitrah Ananda Firmansyah, Dian Oktarina

  369-380

  • PDF

• Audit Experience, Independence, and Professional Skepticism Against Fraud Detection: Time Pressure as a Moderating Factor

  Kemala Maulida, Nurlita Novianti

  381-393

  • PDF

• The Awakening of Post-Fraud Enthusiasm

  Danny Wibowo

  395-405

  • PDF

• Fraud Prevention in the Village Fund System: A Case Study in Marga Mulya Village, Tangerang

  Septian Bayu Kristanto

  407-417

  • PDF

• Back Page

  419-423

  • PDF

• Back Cover

  • JPG