Financial intelligence: Financial statement fraud in Indonesia

Ikbal, Muhammad; Irwansyah, Irwansyah; Paminto, Ardi; Ulfah, Yana; Darma, Dio Caisar

doi:10.37380/jisib.v10i3.640

Cited by 11 publications

(9 citation statements)

References 62 publications

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“…Nonetheless, both of these aspects are crucial; while the accuracy of the financial report is critical (Chen et al, 2011), responsible corporate governance enhances vigilance and prevents fraud (Thejls Ziegler, 2022). The recent financial mishaps and the questionable financial statements have compelled the business community to adhere to financial and accounting standards, making forensic accounting the only viable alternative for rebuilding investors' confidence (Ikbal et al, 2020). This reinforces our conclusion that forensic accounting is essential to strengthening the credibility of financial reporting, with the promotion of responsible corporate governance being the most significant aspect of forensic accounting.…”

Section: Perceived Benefits Of Forensic Accountingsupporting

confidence: 75%

Insights from forensic accounting educators and practitioners within the KSA context regarding the optimal forensic accounting skills set: an implication on the socioeconomic development

Alzahrane

2023

JBSED

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PurposeThe purpose of this study is to evaluate the current state of forensic accounting education in the Kingdom of Saudi Arabia (KSA), as well as to identify the desired aims and skills required to practice forensic accounting as a profession. It also seeks to understand the education and skills provided by KSA forensic accounting education programs, the job skills required by professional accountants and the skills required by professional accountants' employers.Design/methodology/approachThe study is exploratory in nature. A convenience base sampling approach was used to select the academicians and practitioners working in KSA. Participants were requested to fill out an electronic questionnaire and rank each statement on a 5-point Likert score. The responses were converted and analyzed using the T-test, to evaluate the inter- and intra-group trends in the data.FindingsThe study included 58 responses from practitioners and 30 from academicians. Both groups mentioned that the classroom and the Internet were their primary source of forensic accounting information, especially in professional accounting qualifications. According to the participants, most of the institutions in KSA do not offer forensic accounting courses. Nonetheless, forensic accounting is critical for strengthening the credibility of financial reporting in courtrooms. The study finds subtle inter-group differences regarding the development of an ideal curriculum for forensic accounting, which translates to a bigger difference in curriculum development and practice skills. Both groups were optimistic about the future path of forensic accounting in KSA.Originality/valueThe study reports critical differences between the status of forensic accounting education and the skills required to practice forensic accountancy in KSA.

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Section: Perceived Benefits Of Forensic Accountingsupporting

confidence: 75%

Insights from forensic accounting educators and practitioners within the KSA context regarding the optimal forensic accounting skills set: an implication on the socioeconomic development

Alzahrane

2023

JBSED

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“…Business areas in which CT was researched at the business function level include accounting, marketing, human resources and business opportunity identification. Scholars showed that the application of CT in accounting allows for the appropriate construction of accounting systems, which increases profits thanks to appropriate information (Ikbal, Paminto, Darma, Ulfah, & Ilmi, 2020). Others revealed that the application of CT skills to marketing – especially advertising and promotion – increase their effectiveness by enabling businesses to reach intended target groups more efficiently (Kraus, Harms, & Fink, 2010).…”

Section: Resultsmentioning

confidence: 99%

Is critical thinking a future skill for business success: science mapping and literature review

Skrzek-Lubasińska

Malik

2023

CEMJ

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PurposeThis article aims to review critical thinking (CT) as a future skill in business.Design/methodology/approachThe study employed two research methods: science mapping analysis based on bibliometric keyword co-occurrence data and systematic literature review following PRISMA guidelines. The application of two distinctive research methods meant that we could obtain a broad picture thematic overview as well as a detailed, fine-grained insight into the content of CT business research.FindingsResearch in CT in business studies is dominated by themes related to education, university and learning that far outweigh CT business application, which focuses on three research axes. These are specific business functions (e.g. accounting, marketing, human resources and identifying business opportunities), certain skills used in business (e.g. decision-making and creativity) and other business-related topics (including ethics, stakeholder relations and individual employee performance).Practical implicationsThe article identifies new research gaps related to the link between CT and business performance, a firm’s ability to innovate and company characteristics. Moreover, the article highlights that CT positively influences business decision-making under the influence of cognitive biases and heuristics.Originality/valueThe article provides the first literature review on CT in business research. It uses a novel method of science mapping analysis to show unbiased algorithmic-based insight into the structure of the research, followed by a systematic literature review.

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“…The samples used in this instrument test are customers at PT. ASABRI (Persero) a total of 30 respondents (Ikbal et al, 2020).…”

Section: Validity Test Resultsmentioning

confidence: 99%

The Effect Of Work Environment On Employee Performance Through Motivation And Job Satisfaction As Intervening Variables On Permanent Employees

Sara

Handaru²,

Usman³

2022

Eduvest

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The issue is that employees' expectations of the organization in terms of rewards in the form of pay, benefits, and development to keep up with the flow of progress are still insufficient, and employees have a longer extension time. The purpose of this study is to investigate the impact of the work environment on employee performance using motivation and job satisfaction as intervening variables. The Partial Least Square (PLS) method will be used to analyze the data used to test this research. Previous research which has similarities with this study in terms of the number of variables and the presence of intervening variables is one of the basic references. Researchers chose to use the PLS method that the work environment has significant effect on motivation and the hypothesis is accepted, the work environment has a significant effect on job satisfaction and the hypothesis is accepted, motivation has a significant effect on employee performance and the hypothesis is rejected, job satisfaction has not significant effect on employee performance and the hypothesis is rejected, and the work environment has a significant effect on employee performance and the acceptance hypothesis, and through research indirectly results that the work environment has not significant effect on employee performance through motivation and the hypothesis is rejected, and the work environment has not significant effect on employee performance through employee satisfaction and the hypothesis is rejected, is expected to have a dominant influence so that every employee has the awareness to cultivate a good attitude in the work environment. According to the research, substantial motivation is required, such as providing staff promotions, to boost employee happiness and performance in the organization.

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Financial intelligence: Financial statement fraud in Indonesia

Cited by 11 publications

References 62 publications

Insights from forensic accounting educators and practitioners within the KSA context regarding the optimal forensic accounting skills set: an implication on the socioeconomic development

Insights from forensic accounting educators and practitioners within the KSA context regarding the optimal forensic accounting skills set: an implication on the socioeconomic development

Is critical thinking a future skill for business success: science mapping and literature review

The Effect Of Work Environment On Employee Performance Through Motivation And Job Satisfaction As Intervening Variables On Permanent Employees

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