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Noval Khoeri Hidayah; Nova Irawan; Mu’jiyah Yuli Isnaini; Wanda Haura Salsabiella; Ailsa Rahmadita Yusuf +5 more

Jurnal Teknologi Pangan dan Ilmu Pertanian 2026 International Forum of Researchers and Lecturers

Vegetables are an important horticultural commodity in fulfilling community nutritional needs; however, their consumption level in Indonesia remains relatively low, necessitating efforts to increase production. Spinach (Amaranthus sp.) is a promising vegetable due to its short growth cycle, ease of cultivation, and high nutritional value. Limited agricultural land, particularly in urban areas, poses a major constraint to conventional cultivation, thereby encouraging the adoption of alternative technologies such as hydroponics. The hydroponic system, especially the Nutrient Film Technique (NFT), offers efficient use of land and water while enabling better control of plant growth. This review aims to identify hydroponic cultivation techniques for spinach in greenhouse conditions and to analyze factors influencing its success, including nutrient concentration, growing media, pH, temperature, and light intensity. The findings indicate that optimal nutrient concentration ranges from 410–900 ppm, supported by proper environmental and pH management to enhance vegetative growth. The implementation of the NFT system improves production efficiency, resulting in more uniform, cleaner, and higher-quality yields. Nevertheless, challenges remain, including nutrient management, environmental fluctuations, and pest and disease risks. Therefore, proper and sustainable system management is essential to ensure successful hydroponic spinach cultivation.

Nur Akifa Sartika Putri; Aulia Apriliani; Suci Safwa Salsabila

Jurnal Pengabdian Bidang Kesehatan 2026 PPNI UNIMMAN

Bullying in the school environment is a social health problem that has a massive impact on children’s physical, mental, and social well-being. As the primary educational environment, schools need to implement a structured, safe, and child-friendly bullying reporting system. Objective: This conceptual study aims to design the implementation of a bullying reporting system based on school health administration using the functional management approach: planning, organizing, actuating, and controlling (POAC). The methods and components of the reporting system are designed through the four POAC pillars, namely the establishment of an Anti-Bullying Team, the preparation of Standard Operating Procedures (SOPs), the provision of child-friendly reporting media both physical and digital through the School Health Unit (UKS), and the development of monitoring and evaluation mechanisms (controlling). School health administration is used as an initial screening tool to identify indications of victim trauma discreetly and safely. The implementation of this POAC-based system is expected to improve the early detection of bullying cases, accelerate case handling responses, and eliminate stigma and fear of reporting among children. Conclusion: The integration of health administration and POAC management has proven to be a strong framework for creating a safe, inclusive school environment that strongly supports students’ mental health recovery.

Ulul Imi; Eko Wahyu Santoso; Abdur Rohman Wakhid; Gading Wilda Aniriani; Fajar Dwi Kurniawan +1 more

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to improve the effectiveness of clean water distribution management through the implementation of a Water Level Control (WLC) system as an automatic control for water pumps and three-phase motors at a regional drinking water supply company in Lamongan. The methods employed include field observation, problem identification, system design and implementation, as well as periodic evaluation of system performance. The activity focuses on the water treatment unit by conducting control and monitoring of operational parameters such as frequency (Hz), pump pressure, and flow stability to ensure optimal water distribution according to consumer needs. The results indicate that the implementation of the WLC system enhances operational efficiency, minimizes human error, and supports more structured and sustainable equipment maintenance. In addition, this activity contributes to improving the knowledge and technical skills of personnel in operating, monitoring, and maintaining automated control systems. In managing automation-based technology in a professional and independent manner, human resource capacity is strengthened, while the quality of clean water services is also improved through this community service program.

Ida Farida; Yuni Lestari

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Women's leadership plays an important role in the success of organizations, including in the government sector at the sub-district level. Leaders not only act as directors but also as mentors who are able to understand the needs and character of their subordinates. The female head of TG Sub-district in Surabaya City demonstrates the application of reciprocal relationships between leaders and subordinates through a system of rewards and punishments according to performance achievements, actively monitors subordinate performance, identifies work standard errors, and takes corrective actions. The study aims to analyze the application of transactional leadership style by the female head of TG Sub-district in Surabaya City using Bernard M. Bass's (1990) theory. The type of research used is a qualitative research method with a descriptive approach. Data collection techniques were carried out through observation, interviews, and documentation. Samples were determined using purposive sampling, and data sources included primary and secondary data. The research results indicate that the transactional leadership style of the female village head in TG Village is not yet fully optimal. The application of Contingent Reward can increase motivation and employee performance control, but its implementation in the community is still limited. Management by Exception (Active) carried out on employees has not been consistent, and its application in the community is also not sufficiently felt. Management by Exception (Passive) and Laissez-Faire are shown through corrective actions after problems arise and the freedom to take initiative and make decisions according to standards and policies. The implementation of transactional leadership by female village heads needs to be improved, especially in strengthening the mechanisms of reward and punishment as well as the consistency of supervision of employees and the community so that the leadership implementation runs more optimally.

Andria Andria; Ega Saiful Subhan; Desi Rubiyanti

JURNAL RISET MANAJEMEN (JURMA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the implementation of management functions of Village-Owned Enterprises (BUMDes) in increasing Village Original Revenue (PADes) in Saneo Village, Woja District, Dompu Regency. A qualitative descriptive approach was employed using interviews, observations, and documentation as data collection techniques. The informants consisted of village government officials, BUMDes managers, and community members. Data were analyzed using the Miles and Huberman model, including data reduction, data display, and conclusion drawing. The findings reveal that management functions, namely planning, organizing, actuating, and controlling, have been implemented in BUMDes management, although not yet optimally. Supporting factors include village government support, initial capital availability, management commitment, and community participation. Meanwhile, inhibiting factors include limited human resources, weak supervision systems, dependence on village funds, and limited market access. BUMDes has contributed to Village Original Revenue and supported village fiscal independence, although its contribution remains relatively limited. Therefore, strengthening managerial capacity, improving management quality, and developing more innovative business units are necessary to enhance the sustainable contribution of BUMDes to Village Original Revenue.

Mohammad Ridwan; Sukamto Sukamto; Sulistyo Suharto

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the influence of manager competence, financial technology, and internal control systems on MSME financial performance, both directly and indirectly through Sharia financial literacy as a mediating variable. This study uses a quantitative approach with an exploratory design. Primary data were obtained by distributing questionnaires to 400 MSMEs in Semarang City selected using a purposive sampling technique. Data analysis was conducted using SEM-PLS. The results show that manager competence and financial technology have a positive and significant influence on MSME financial performance, while internal control systems do not have a significant direct influence. Manager competence, financial technology, and internal control systems are proven to have a positive and significant influence on Islamic financial literacy. Furthermore, Sharia financial literacy has a positive and significant influence on MSME financial performance and is able to mediate the influence of manager competence, financial technology, and internal control systems on MSME financial performance. These findings confirm that Sharia financial literacy is a strategic capability that plays a role in transforming an organization's internal resources into improved financial performance. This research contributes to the development of the Resource-Based View and Dynamic Capability theories and offers a model for improving the financial performance of MSMEs based on Islamic financial literacy.

Ignasius Damianus Nong Kelvin; Imanuel Wellem; Viktor Eko Transilvanus

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This research aimed to evaluate the effectiveness of safeguarding regional assets in the form of official vehicles at the Regional Financial and Asset Management Agency (BPKAD) of Sikka Regency. Asset security is an essential component in the management of regional government assets to ensure orderly governance, physical security, and legal certainty regarding asset ownership. This study employs a qualitative approach, with data collected through interviews, observations, and documentation. Data analysis was conducted descriptively based on indicators of administrative security, physical security, legal security, as well as supervision and control. The results show that the security of official vehicle assets has been implemented through administrative recording, safekeeping of ownership documents, and monitoring of vehicle usage. However, its effectiveness is not yet optimal, as there are still official vehicles that have not been returned after the end of officials’ terms of office, along with weak enforcement of sanctions and limited periodic monitoring. Factors affecting the effectiveness of asset security include budget constraints, low user awareness, and suboptimal implementation of internal control systems. This study recommends strengthening supervision, conducting re-inventory of official vehicles, enforcing stricter sanctions, and improving coordination among regional government agencies to achieve more orderly, transparent, and accountable asset management

Faizal Abdau; Mohamad Maftuh Fauzi

Ebisnis Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This study aims to analyze the implementation of sharia management functions in the administration and financial management of student affairs at Imam Syafi’i Islamic Boarding School (Pondok Pesantren Imam Syafi’i) in Brebes. Islamic boarding schools play an important role not only in developing students’ religious knowledge and character but also in managing administrative and financial systems that support educational activities. In the perspective of sharia management, organizational management should be carried out based on the main management functions, namely planning, organizing, actuating, and controlling, while also adhering to Islamic values such as trustworthiness (amanah), transparency, and accountability. This research employs a qualitative approach with a descriptive method. Data were collected through observation, interviews, and documentation during the PIAWAI Internship Program of the Sharia Management Study Program in 2025. The results show that the administration and financial management of student affairs at Imam Syafi’i Islamic Boarding School have implemented management functions systematically, starting from activity and budget planning, task distribution among student affairs administrators, implementation of administrative processes and financial recording, to supervision and evaluation of financial reports. In addition, the management practices also reflect sharia management principles through the application of trust, accountability, and transparency in managing students’ activity funds. Therefore, the implementation of sharia management functions in administration and financial management contributes to improving the effectiveness of pesantren activities and strengthening governance in Islamic educational institutions.

Sri Yulianty Mozin; Mohamad Nazril Abjul; Fazrurrahman Gunibala; Rosita Y. Abuba; Israh Miranti Wahab

Kajian Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Public service plays a fundamental role in fulfilling citizens’ rights and needs within modern governance systems. The increasing complexity of social, economic, and technological changes has encouraged the transformation of public administration paradigms. This study aims to analyze the evolution of public service paradigms from Old Public Administration to Network Governance, identify the key characteristics of each paradigm, and explain the shift in values and the role of the state in public service delivery. This research employs a qualitative approach using a literature review method by examining various academic sources related to public administration theories and public service governance. The analysis was conducted through content analysis and comparative analysis to identify conceptual developments and paradigm differences in public administration. The results indicate that public service paradigms have evolved from hierarchical and rule-based governance toward more collaborative and participatory governance models. Old Public Administration emphasizes bureaucratic hierarchy and administrative control, New Public Management focuses on efficiency and performance-based management, while New Public Service highlights citizen participation and democratic values. The most recent paradigm, Network Governance, promotes collaboration among government, private sector, and civil society in addressing complex public issues. These findings suggest that contemporary public administration increasingly adopts a hybrid governance approach that integrates elements of various paradigms to enhance the effectiveness and responsiveness of public service delivery.

Novi Aisha

Ebisnis Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Micro, Small, and Medium Enterprises (MSMEs) are highly vulnerable to a wide range of business risks that may threaten their operational continuity and long-term sustainability. These risks include financial instability, market fluctuations, supply chain disruptions, regulatory changes, and limited managerial capacity. This study aims to describe the implementation of risk management practices in MSMEs by examining the processes of risk identification, analysis, evaluation, and control in accordance with the specific characteristics and limitations of MSME operations. The research applies a qualitative method using a document study approach to explore and analyze the phenomenon of risk management within MSMEs. The data utilized consist of secondary sources, including scholarly journal articles, previous empirical research findings, official publications from relevant institutions, government reports, and other publicly accessible documents related to MSME development. The findings reveal that although MSME actors generally recognize the existence of various business risks, the practical implementation of structured and systematic risk management remains suboptimal. Many MSMEs still apply informal, reactive, and experience-based strategies rather than comprehensive risk management frameworks, indicating the need for improved awareness, training, and institutional support.

Boedojo Wiwoho Soetatmoko Jogo

Marine Transport Management and Logistics Journal 2026 Politeknik Pelayaran Sulawesi Utara

Port State Control (PSC) compliance remains one of the most critical determinants of vessel safety performance and international maritime trade competitiveness. This study conducts a comparative analysis of PSC detention rates and deficiency patterns among Indonesian-flagged vessels relative to selected ASEAN counterparts, identifying systemic root causes of non-compliance and proposing an institutional improvement model. Employing a qualitative research design with thematic analysis, the study engaged PSC officers, maritime safety inspectors, shipping company technical managers, and maritime law academics as primary respondents. Findings reveal an overall compliance readiness composite score of 4.19 out of 5.00, with structural management deficiencies and crew certification irregularities identified as the most prevalent root causes of PSC detentions. The research demonstrates that Indonesian-flagged vessel PSC performance, while improving, continues to lag behind Singaporean and Malaysian benchmarks due to inadequate safety management system implementation and inconsistent flag state oversight. The study contributes a compliance improvement model for Indonesian maritime administration and shipping companies, with direct implications for maritime professional education at STIP Jakarta.

Asep Sapaatullah

Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study aims to analyze the effect of information technology (IT)-based learning media on improving students' academic performance. With the advancement of digital technology, the use of IT-based media such as interactive presentations, educational videos, Learning Management Systems (LMS), and online quiz applications has become part of modern teaching strategies. This study uses a quantitative approach with a quasi-experimental method. The subjects of the study were secondary school students divided into experimental and control groups. The instruments used include learning achievement tests to measure academic performance and observation sheets to assess the implementation of IT media usage. Data were analyzed using t-tests and simple regression analysis. The results show a significant difference in academic performance between students who used IT-based learning media and those who used conventional methods. The experimental group showed a higher average score compared to the control group. These findings indicate that the use of IT-based learning media, when planned and implemented systematically, can improve students' motivation, engagement, and understanding of learning materials. Therefore, the integration of information technology into the learning process is recommended as an innovative strategy to enhance the quality of education.

Rini Novia; Rina Mutiara; Idrus Jus'at

International Journal of Management Science and Entrepreneurship 2026 International Forum of Researchers and Lecturers

Drug stockouts in hospitals pose significant risks to service quality, patient safety, and operational efficiency. This study aimed to analyze how drug demand planning and procurement processes at Johar Baru Regional General Hospital contribute to stockout occurrences and to develop data-driven recommendations based on supply chain management principles. A qualitative descriptive design was employed using data triangulation. Data were collected through in-depth interviews with the Head of the Pharmacy Installation, procurement staff, and warehouse pharmacists, complemented by direct observation and analysis of 2024 planning and procurement documents. Thematic analysis was conducted with the support of NVivo software to identify patterns and relationships among key variables, including drug demand planning, procurement, and inventory management.Findings reveal that stockouts stem from interconnected weaknesses in planning accuracy, procurement coordination, and inventory control systems. Effective stock management depends not only on increasing supply but also on improving data quality, integrating inventory information systems with operational workflows, and enhancing cross-functional collaboration. Recommended strategies include implementing a minimum stock alert system integrated with the Hospital Management Information System (HMIS), strengthening standard operating procedures for stockout response and procurement confirmation, improving integration between HMIS, the National Formulary, and budgeting systems, and applying consumption based planning methods combined with ABC VEN analysis to optimize inventory control.

Mukhazza Albitha Alsha; Yenni Samri Juliati Nasution; Muhammad Syabudi

JURNAL RISET AKUNTANSI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to examine the influence of internal control systems and the quality of accounting information systems on the accuracy of production cost calculations at PT. Tunggal Mitra Plantation – PKS Manggala. Accurate production cost calculation is essential for improving operational efficiency, supporting managerial decision-making, and ensuring reliable financial reporting. This research employs a quantitative approach using a survey method. The population consists of employees involved in accounting, finance, and production activities, with 31 respondents selected through the total sampling technique. Data were collected using structured questionnaires and analyzed using multiple linear regression with SPSS software. The findings indicate that the internal control system has a significant positive effect on the accuracy of production cost calculations. Likewise, the quality of the accounting information system significantly enhances the accuracy of cost determination. Simultaneously, both variables demonstrate a significant influence on production cost accuracy, indicating that effective internal controls supported by reliable accounting information systems contribute to more precise and consistent cost calculations. The coefficient of determination (Adjusted R Square) of 0.810 shows that 81% of the variation in production cost accuracy is explained by these two variables, while the remaining 19% is influenced by other factors not examined in this study. These findings highlight the importance of strengthening internal control mechanisms and improving accounting information system integration to enhance operational performance, cost management, and strategic decision-making.

Eko Wahyu Irvan Saputro; Duta Liana; Yanuar Ramadhan

International Journal of Management Science and Entrepreneurship 2026 International Forum of Researchers and Lecturers

Compliance with clinical pathways is a critical component in ensuring quality of care, patient safety, and cost efficiency in hospitals. However, its implementation continues to face challenges related to management systems and the work behavior of Healthcare Providers (HCPs). This study aimed to analyze the effect of performance-based remuneration systems and organizational support on clinical pathway compliance, with work discipline serving as an intervening variable among HCPs at Cabangbungin Regional General Hospital.This research employed a quantitative approach with an explanatory research design. Data were collected using structured questionnaires and analyzed through Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach, supported by the three-box method analysis. The findings indicate that performance-based remuneration systems and work discipline have a significant positive effect on clinical pathway compliance. Furthermore, work discipline was found to strengthen the relationship between performance-based remuneration and compliance, confirming its mediating role. In contrast, organizational support did not show a significant direct or indirect effect on clinical pathway compliance.The study concludes that compliance with clinical pathways is more strongly influenced by performance control mechanisms and clinical work discipline than by general organizational support. These findings provide evidence-based insights for hospital management in designing sustainable strategies and policies to enhance clinical pathway adherence and improve service quality.

Anita Marya

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The Village-Owned Enterprise (BUMDesma) plays an important role in empowering the local community's economy. BUMDesma "Bumi Artha Mandiri LKD" in Kemujan Village runs a revolving loan program to meet the capital needs of the community, particularly for micro-business actors. This study aims to describe the structure, procedures, and performance of the accounting system applied to the program, as well as to identify obstacles and efforts for improvement. The research method used is qualitative descriptive with data collection through direct observation, interviews with BUMDesma managers and borrower members, and financial document analysis. The results show that the running accounting system includes modules for member registration, lending, payments, and financial reports with recording procedures in accordance with basic accounting principles. The advantages of this system include high transparency and adequate risk control, but it still faces challenges such as limited technology, management capacity, and availability of accurate data. Planned improvements include the adoption of information technology, continuous training, and enhanced cooperation with the community. The study concludes that the existing accounting system has made a positive contribution, but it needs to be strengthened to support the sustainability of the revolving loan program and the economic empowerment of the village.

Abel De Lando

Jurnal Sistem Informasi dan Ilmu Komputer 2026 International Forum of Researchers and Lecturers

This study aims to develop a strategic plan for Information Systems and Information Technology (IS/IT) at KR Hotel Palembang by applying the Ward and Peppard methodology. The analysis began with external environment assessment using the PEST framework and internal analysis through the MOST method and Value Chain model. The results were synthesized into a SWOT analysis to identify the organization's strengths, weaknesses, opportunities, and threats. From this, Critical Success Factors (CSF) were formulated to guide the determination of key information system needs. Application portfolio mapping was then conducted using the McFarlan Strategic Grid to classify systems based on their strategic impact. Findings indicate that KR Hotel has strong potential in leveraging digital technologies but faces challenges such as the absence of integrated systems across departments and limited IT training for staff. To address these issues, an integrated system named ZKBiolock was proposed, encompassing modules such as hotel management, financial management, customer relationship management (CRM), human resource training systems, digital promotion, and internal network monitoring and control. This strategic plan is supported by a comprehensive database design, network topology, human resource and infrastructure analysis, investment budgeting, and Return on Investment (ROI) evaluation. The proposed strategy aims to enhance the efficiency and effectiveness of the hotel's operational management.

Siska Karma Gianti; Agusdini Banun Saptaningsih; Johanes Johanes

International Journal of Management Science and Entrepreneurship 2026 International Forum of Researchers and Lecturers

Medical personnel compliance in prescribing drugs according to the National Formulary (ForNas) is essential to ensure rational therapy, improve service quality, and enhance efficiency in health financing at government health facilities. However, compliance remains a challenge at Johar Baru Regional General Hospital, Central Jakarta. This study aimed to analyze factors influencing medical personnel compliance with ForNas-based prescribing, including drug availability, management policies, and the knowledge, attitudes, norms, and perceptions of medical staff.A qualitative approach was used through in-depth interviews with medical personnel, heads of supporting service sections, and pharmacy unit leaders. The study also involved observation and review of hospital formulary documents, minimum service standards reports for 2024, and monitoring and evaluation reports on prescribing compliance for 2024 and January June 2025. Data were analyzed using thematic analysis supported by NVivo software.The findings indicate that compliance is influenced by medical personnel’s understanding of ForNas policies, clinical experience, and professional attitudes toward prescribing standards. Management factors such as supervision, technological support, and procurement systems also play important roles. Limited drug stocks and suboptimal control systems were identified as major obstacles.The hospital is recommended to strengthen compliance by updating clinical practice guidelines, developing a ForNas-based hospital formulary, improving management support, optimizing information technology systems, ensuring drug availability, and proposing additional ForNas drugs to the Ministry of Health.

Alvin Bachtiar; Agus Prihanto

Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The increasing integration of internet technology in educational institutions requires structured network governance to ensure that digital resources support academic activities effectively. Unrestricted access to online platforms often leads to non-academic usage such as online gaming and social media engagement during instructional hours, which may reduce learning concentration and degrade network performance. This research develops and evaluates a network access control simulation using a MikroTik RouterBoard RB951Ui-2HnD device. The system applies firewall filtering mechanisms, hotspot-based authentication, and bandwidth allocation strategies through Simple Queue configuration. Network segmentation is implemented to differentiate teacher and student access privileges. The study adopts a Research and Development (R&D) approach to design, configure, test, and evaluate the proposed system. Testing results indicate that the firewall configuration successfully restricts access to selected online games (Mobile Legends, Clash of Clans, Roblox) and social media platforms (YouTube, TikTok, Shopee, Instagram, Telegram). Furthermore, bandwidth management demonstrates effective traffic prioritization, ensuring more stable allocation for teacher accounts in accordance with configured maximum limits. The findings confirm that structured firewall and bandwidth policies can improve network discipline, enhance performance stability, and support a controlled digital learning environment in schools.

Geofanny Edo Pratama; Dian Ferriswara; Sarwani Sarwani; Sri Kamariyah

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

Local governments manage substantial public resources under conditions of decentralization, fiscal complexity, and heightened accountability demands, making them particularly vulnerable to financial mismanagement and fraud. In this context, risk-based internal oversight has increasingly been promoted as a governance-oriented alternative to traditional compliance-based supervision. This literature review article examines how risk-based internal oversight is conceptualized, operationalized, and linked to fraud prevention and control in the management of local government finance. The study addresses a central problem in the existing literature: the fragmentation of analytical perspectives across risk-based internal auditing, fraud risk management, internal control systems, public financial management, and public accountability, which has limited a comprehensive understanding of how internal oversight contributes to safeguarding public funds. The primary objective of this article is to synthesize and integrate these strands of literature to clarify the role of risk-based internal oversight as a systemic governance mechanism for fraud prevention and control at the subnational level. Methodologically, the study employs an integrative literature review approach, drawing on peer-reviewed journal articles and authoritative institutional publications indexed in major academic databases over the past decade. A structured search, screening, and thematic synthesis process was applied to identify patterns, convergences, and divergences across conceptual, empirical, and policy-oriented studies. The findings indicate a clear shift from compliance-oriented inspection toward risk-based internal oversight that prioritizes high-risk financial processes—particularly procurement, grants, and asset management—where fraud risks are most pronounced. The synthesis further shows that effective fraud prevention depends on the alignment of risk-based oversight with fraud risk management practices, robust internal control systems (including SPIP).