Penelitian ini menganalisis secara sistematis artikel dan penelitian yang sudah ada tentang pendidikan akuntansi forensik di Indonesia. Penelitian ini juga hendak mengidentifikasi tren penelitian di bidang pendidikan akuntansi forensik untuk mengetahui peluang atau gap topik yang belum dibahas terkait dengan topik ini. Penelitian ini merupakan kajian literatur yang menggunakan metode narrative review dan descriptive review.  Hasil penelitian ini menunjukkan bahwa semua pihak sepakat bahwa akan ada kenaikan permintaan akuntansi forensik yang mendorong mulai diajarkannya akuntansi forensik di bangku perguruan tinggi. Sayangnya, terdapat perbedaan pendapat tentang bagaimana pengajaran akuntansi forensik tersebut. Pelajar dan akademisi mendukung topik akuntansi forensik dileburkan pada mata kuliah lain, sedangkan praktisi lebih menginginkan mata kuliah yang terpisah. Penelitian lain merumuskan bahwa keahlian dan karakter yang perlu dibangun pada diri akuntan forensik di Indonesia dapat dibagi menjadi tiga atribut, yakni mentalitas, keahlian investigasi, dan pengalaman dalam menghadapi berbagai jenis kasus.Kata kunci: kajian literatur, pendidikan akuntansi forensik, atribut akuntan forensik

Purpose This study aims to identify and analyse the issues faced by internet-based small businesses in developing countries regarding cybersecurity and document how these businesses address the risks. Design/methodology/approach This study used the qualitative method. Respondents were internet-based small businesses selected by using theoretical sampling. Data were collected by using interviews and observations. The validity of the analysis was ensured by using triangulation and member checking. Findings This study reveals that small businesses managed to identify the loss of physical and monetary assets as possible damage. However, only a few businesses identified loss of intangible assets as possible cyber risks. Most small businesses had used basic cybersecurity measures to protect data access and some primary business activities. Unfortunately, they rarely take initiatives in preventing and early detecting cyber risks. Research limitations/implications Findings of this study cannot be generalised as it aims to obtain new insights and document unexplored findings. Thus, if this study’s findings are going to be generalised, it is necessary to conduct an additional study. Secondly, this study did not assess how far small business had fulfilled the relevant information security framework as assessment required additional research, and this study only aimed to map the current situation in small businesses. Practical implications This study emphasised the importance of identifying valuable assets or resources when implementing cybersecurity measures. Focusing on security measures to protect identified assets from cyber risk will make the efforts more efficient and effective than using standardised cybersecurity measures. Third-party developers can also use this study to understand small businesses’ current cybersecurity implementation and their characters to design online platforms that suit these needs. Governments can also design educational activities that address small businesses’ lack of knowledge. Originality/value Most studies which focus on small businesses and information technology (IT) usually only discuss how they use IT. This study also brings new contributions by focusing on developing countries and specifically addresses internet-based technology cyber risk faced by e-commerce businesses. The qualitative method is used as most studies in e-commerce adoption were positivistic in nature, and inductive-based studies were rarely found on the topic.

This study aims to examine any contextual variables that affect the level of social disclosure of sharia banks. This study also analyzes whether the level of social disclosure mediates the relationship between contextual factors and the financial performance of sharia banks. The sample of this study is 34 sharia banks from various countries during 2010-2012, so this research using panel data model. This research found that significant contextual variables affecting social disclosure are the political rights and personal freedom of a country, Muslim population, the quality of Islamic governance, economic conditions of the country, and the size of Islamic banks. This study found no significant relationship between the level of disclosure of sharia banks and performance. Thus, this study found that the level of disclosure of sharia banks does not mediate the relationship between contextual variables and performance.

No abstract

No abstract