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All Journal Ekonomi Keuangan Syariah dan Akuntansi Pajak Akuntansi Pajak dan Kebijakan Ekonomi Digital
Desi Fitria
Universitas Islam Negeri Raden Intan Lampung
Economics, Econometrics & Finance Mathematics Other

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Tinjauan Laporan Keuangan Syariah Dan Non Syariah : Studi Kasus Bank BNI Dan Bank BNI Syariah Akbar Aditiya; Ainun Basita; Ajeng Dwi Rahayu; Desi Fitria; Ersi sisdianto
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 2 (2024): April: Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i2.69

Abstract

Comparative analysis between sharia and non-sharia financial reports has become an increasingly relevant topic in the context of continuously developing global financial markets. In this study, we evaluate the differences in approaches, principles, and practices underlying these two types of financial reports. The results of the analysis highlight the implications of these differences in financial practices, economic growth, and financial market inclusivity. The discussion also highlighted the potential for collaboration between the two types of finance to produce innovation and best practices in financial and investment management.
Faktor-Faktor Yang Mempengaruhi Pendeteksian Kecurangan: Risiko Audit, Teknik-Teknik Audit Investigatif dan Whistleblowing Sistem Desi Fitria; Cris Kuntadi; Citra Etika
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 2 (2024): Mei: Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i2.62

Abstract

Basically, minimizing fraud can be done by detecting fraud, but reducing fraud alone is not enough. Therefore, it is necessary to detect fraud. This article reviews research on factors that influence fraud detection, namely Audit Risk, Investigative Audit Techniques, Whistleblowing Systems. The purpose of this literature review is to develop hypotheses about the influence between variables for use in further research. The results of this literature research are that the science of Internal Control, Whistleblowing Systems, and internal audit have an influence on fraud prevention. This means that the better the knowledge of Audit Risk, Investigative Whistleblowing System Audit Techniques, that one has, the better the implementation in preventing fraud.
Co-Authors Ainun Basita Ajeng Dwi Rahayu Akbar Aditiya Citra Etika Cris Kuntadi Ersi Sisdianto