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63,163 articles from 507 journals · 1,579 citations tracked

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Wawan Rudi Berlianto; Dedi Purwana; Agus Wibowo

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Feasibility evaluation is a crucial step in port development as it ensures that the project to be implemented provides optimal technical, economic, social, and environmental benefits. This study aims to provide a comprehensive overview of global research trends related to port feasibility evaluation, approaches applied in previous studies, and risks that arise when feasibility aspects are neglected in port development. Using a systematic literature review (SLR) approach, the study analyzes articles published between 2020 and 2025 indexed in Scopus. The results show that there has been increasing global attention to the importance of sustainable ports focused on green technologies and terminal automation. However, many studies still overlook social and environmental risks in feasibility evaluations. The study also found that neglecting feasibility aspects can lead to economic losses, environmental damage, and social dissatisfaction, resulting in project failure. Therefore, this research emphasizes the need for a more integrated feasibility evaluation that includes all technical, economic, social, and environmental dimensions. This study is expected to contribute to the development of a more holistic feasibility evaluation model, especially for developing countries like Indonesia, which still face significant challenges in port modernization and the adoption of green technologies.

Rahmat Fajar Ramdani

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Mergers and acquisitions have served as a primary strategy for global banking consolidation over the past three decades, including in Indonesia, which is currently undergoing one of its most massive consolidation waves—one notable example being the emergence of Bank Syariah Indonesia. This article aims to provide a narrative review of the literature on the operational impacts of mergers on bank performance, with a particular focus on implications for the Indonesian context. Based on a systematic search of the Scopus database, 52 peer-reviewed articles published between 2000 and 2025 were analyzed using a narrative thematic synthesis approach. Five main themes were identified: cost efficiency, service quality, risk management, human resource and cultural integration, and information systems and technology integration. The key findings indicate that although 73.1% of studies report post-merger improvements in cost efficiency, these benefits are highly contingent upon the quality of post-merger integration especially in the areas of human resources, organizational culture, and information technology with IT integration failure rates reaching as high as 75%. Domestic mergers consistently achieve efficiency gains more rapidly than cross-border mergers, whereas risk implications depend heavily on the type of merger and the quality of integration. Policy implications include the need for the Financial Services Authority (Otoritas Jasa Keuangan) to monitor post-merger integration quality, provide integration guidelines for smaller banks, take into account the specific characteristics of Islamic banks, and ensure a streamlined, non-burdensome licensing process. Further research particularly empirical studies on banking mergers in Indonesia—is urgently needed to test the generalizability of global findings to the local context.

Imellia Faridatus Soleha; Nuril Lailati Syarifah; Juni Indah Sirait; Mochammad Isa Anshori

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Global business environmental uncertainty, triggered by "Black Swan" phenomena, demands that organizations transform beyond passive resilience toward anti-fragility capabilities, where Human Resource (HR) systems actually grow stronger through market disruptions. This study aims to analyze the concept of anti-fragility within organizational leadership, explain the role of transformational leadership in shaping anti-fragile employees, and identify organizational strategies for navigating market uncertainty. The approach employed is a narrative literature review using content analysis techniques across various reputable scientific journals, anti-fragility theory, and organizational case studies such as Disney+, Zoom, and Tractor Supply. Research findings indicate that transformational leadership acts as a primary catalyst that builds anti-fragility through intellectual stimulation, decentralized autonomy, and the creation of a culture that learns from failure. Organizational strategies prioritizing resource flexibility, cross-skilling, and optionality have proven effective in converting crisis stressors into opportunities for innovation and performance growth. The contribution of this article lies in the development of an "Anti-Fragile Leadership" conceptual framework that integrates the philosophical principles of anti-fragility into strategic HRM practices. The practical implications provide a guide for organizational leaders to design work systems that are adaptive and proactive toward market volatility, ensuring that organizations not only survive but thrive from chaos.

Endayani, Fatmasari; Dian, Ernita; Saman, Saman

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia's economy but face significant challenges in maintaining consistent and sustainable performance amidst changing market dynamics. This study aims to explore how self-efficacy and entrepreneurial motivation influence MSME performance in Malang City using an exploratory phenomenological qualitative approach. Twelve informants with at least two years of business experience and active operations were selected through purposive sampling. Data were collected through semi-structured interviews, analyzed using an inductive approach, and processed until data saturation was reached. The study found that MSME actors' self-efficacy is shaped by accumulated real experiences, including both successes and failures, which contribute to meaningful learning. Entrepreneurial motivation rooted in personal values was found to be stronger and more enduring than extrinsic motivation. The study identified a cyclical interaction between self-efficacy and motivation, reinforcing each other in fostering adaptive entrepreneurial behavior. Additionally, external factors such as family support, entrepreneurial communities, and government programs play a significant role in sustaining these psychological factors. This research contributes to entrepreneurship literature and offers practical recommendations for stakeholders to design more holistic MSME empowerment programs with tangible impact.

Indra Kertati

Jurnal Media Administrasi 2026 Universitas 17 Agustus 1945 Semarang, Indonesia

This study aims to analyze the phenomenon of violence against children in Central Java, focusing on the dominance of sexual violence against girls and the failure of the domestic sphere as a safe environment. This research employs a descriptive qualitative approach using secondary data from SIMFONI-PPA, supported by relevant literature. The findings reveal that cases of violence against children fluctuate but remain consistently high each year. Girls are identified as the most vulnerable group, with a higher proportion of victims compared to boys. Sexual violence emerges as the most dominant form, indicating serious issues related to power relations, gender inequality, and weak social protection systems. Furthermore, the household, which is expected to be a safe space, is in fact the primary location of violence, with perpetrators largely coming from close relationships such as parents, partners, and the surrounding social environment. These findings highlight that violence against children is not merely an individual issue but a structural problem involving social, cultural, and power dynamics. Therefore, comprehensive child protection approaches that are family-based, gender-sensitive, and cross-sectoral are essential to break the cycle of violence sustainably.

Devitra Rizkia; Rudi Ginting; Dian Galuh

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

Audit failure and inconsistencies in previous research results regarding the influence of auditor experience and self-efficacy on audit judgment serve as the main drivers of this study. This study aims to re-examine the relationship between auditor experience and self-efficacy on audit judgment at Public Accounting Firms in South Jakarta. Using a quantitative approach, this study employs purposive sampling techniques by distributing questionnaires as a data collection instrument, involving 70 auditors working at Public Accounting Firms in South Jakarta. The results of multiple linear regression analysis using IBM SPSS version 26 indicate that both auditor experience and self-efficacy have a positive and significant influence, both partially and simultaneously, on audit judgment. These findings provide evidence that improving auditors' work experience and self-confidence is crucial in producing high-quality audit decisions. This study offers new insights that can be used to enhance audit quality through the development of experience and strengthening auditors' self-efficacy. The findings are expected to contribute to better audit practices by focusing on factors that can improve auditors' ability to make accurate and effective judgments.

Afrianti Handayani; Aprilita Rina Yanti; Agusdini Banun

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Prescription waiting time is a key indicator of pharmacy service quality that directly influences patient satisfaction and hospital efficiency. Data from the Outpatient Pharmacy Installation of Pelabuhan Jakarta Hospital show average waiting times of 30.49 minutes for non-compounded medications and 35.93 minutes for compounded medications. Although these figures are still within national standards, they have not met the hospital’s internal targets, indicating inefficiencies that require systematic improvement.This study aimed to analyze prescription waiting times and identify waste in outpatient pharmacy services using Lean Hospital and Continuous Improvement approaches. A qualitative analytical method with a case study design was applied. Data collection involved participatory observation, in-depth interviews with key informants (head of pharmacy, pharmacists, and technicians), and document review. Analysis utilized Lean tools such as Value Stream Mapping (VSM), identification of Value Added (VA) and Non-Value Added (NVA) activities, bottleneck analysis, fishbone diagram, and Failure Mode and Effects Analysis (FMEA).The findings revealed that service processes were dominated by non-value-added activities, especially during prescription receipt, verification, packaging, and dispensing. Major wastes included waiting, motion, and overprocessing. Contributing factors were uneven staff distribution, suboptimal e-prescribing systems, incomplete prescriptions, and lack of standardized procedures. The proposed future state VSM demonstrated potential improvements in reducing waiting time and enhancing service efficiency.

Karniawati, Diyah Nining; Styaningrum, Asrin

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

The purpose of this study is to analyze the synergy of humanistic and transformational leadership in building adaptability and digital competence of civil servants in the era of digital transformation. The research uses a narrative literature review approach by analyzing various literature from leading academic databases. The findings indicate that humanistic leadership creates a psychological foundation through empathy, respect for individual dignity, and psychological safety that facilitates civil servants to adapt to change without fear of failure. Meanwhile, transformational leadership acts as a catalyst by providing inspirational vision, intellectual stimulation, and motivation to master digital competencies. The synergy of these two leadership styles creates a holistic development ecosystem: humanistic leadership provides psychological safety to take learning risks, while transformational leadership provides energy and direction for continuous innovation. The theoretical implications of this research enrich the treasury of leadership theory in the context of public bureaucracy by identifying the complementary mechanisms of both leadership styles. Practical implications provide guidance for agency leaders to integrate humanistic values and transformational approaches in HR development programs to prepare civil servants who are resilient, adaptive, and digitally competent in facing the challenges of technological disruption and increasingly complex public service demands in the Society 5.0 era.

Dewa Ayu Putu Angelina Dewi; I Wayan Sudiarsa; Ni Made Dwi Junita Sariyani; Yuvensia Armelia Sumu; Gusti Ngurah Abhimanyu

Jurnal Bisnis Inovatif dan Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The rapid development of digital technology has led to an increased adoption of digital payment methods in online transaction-based businesses. However, in practice, failures and limitations in the implementation of digital payment systems still occur, potentially disrupting transaction processes and reducing customer convenience. Payment related obstacles may result in transaction cancellations and increase the risk of customer churn. This study aims to analyze the impact of failures and limitations in digital payment methods on customer churn using a classification-based approach. The data used in this research are secondary e-commerce customer data obtained from the Kaggle platform, including transaction information, payment methods, customer behavior, and historical transaction records. The research methodology consists of data preprocessing, time-based feature engineering, and classification modeling using logistic regression, decision tree, and random forest algorithms. Model performance is evaluated using accuracy, precision, recall, F1-score, and confusion matrix metrics. The results indicate that the decision tree model demonstrates superior capability in identifying churn customers compared to the other models, although it does not always achieve the highest accuracy. In addition to digital payment methods, other factors such as purchase value, transaction frequency, purchase timing patterns, and product return rates also influence customer churn. The findings highlight the importance of optimizing digital payment systems as part of customer experience enhancement strategies and customer retention efforts in online transaction–based businesses.

Resi Juariah Susanto

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting Indonesia’s economic development, not only by contributing to economic growth but also by creating employment opportunities. Along with the rapid increase in the number of MSMEs, competition among business actors has become increasingly intense, including in the knitted industry, which requires consistent product quality and efficient production processes. In this context, this community service program is designed to strengthen the competitiveness of MSMEs by improving their understanding and implementation of machine maintenance. Proper and well-planned maintenance practices are expected to reduce the risk of machine failure and minimize product defects. The activities were carried out through a series of socialization sessions, training programs, and technical assistance focused on machine maintenance calculations. The expected output of this program is a community service report that will be further developed into a scientific article and published in the Indonesian Journal of Community Service.

Rizka Dian Misary; Reni Oktavia; Ratna Septiyanti; Doni Sagitarian Warganegara

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Financial distress is a condition of declining financial health of a company that can develop gradually and lead to business failure if not detected early. With the increasing complexity of the business environment and the limitations of conventional statistical methods, Artificial Intelligence/AI is increasingly being adopted in the development of early warning systems (EWS) to predict financial distress. This study aims to examine the development of AI-based EWS research, identify the most widely used algorithms, and evaluate the effectiveness of AI models compared to conventional methods in predicting financial distress. The method used is a comprehensive systematic literature review of 15 relevant scientific articles. The results show that the paradigm has shifted from statistical models to machine learning and deep learning. Random Forest and Artificial Neural Network are the most widely used algorithms and have better predictive performance. This study offers a conceptual synthesis of the progress, effectiveness, and challenges of applying AI in predicting financial distress and opens opportunities for further research on the development of contextual and interpretative EWS.

Muspiroh Muspiroh; Faisal Dudayef; Cecinia Hayati Siburian; Putri Amaliah

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Digital transformation has become imperative for organizations worldwide, yet the failure rate of these initiatives remains significantly high. This article aims to analyze the strategic role of Change Management in bridging the gap between technology adoption and human resource readiness. Using a descriptive qualitative method and recent literature review (2019-2023), this study finds that the main challenge in the digital era lies not in technological complexity, but in cultural resistance and employee mental unpreparedness. The results indicate that change management approaches focused on human-centric design, transparent communication, and digital upskilling are key to turning digital disruption into sustainable competitive opportunities. Effective digital transformation requires a deep understanding of organizational dynamics and employee attitudes toward change. Proper application of change management principles can reduce resistance, enhance collaboration, and ensure smoother technology adoption. Therefore, it's crucial for companies to integrate ongoing training and support into every stage of the digital transition to maximize its potential.

Muhammad Ras Muis; M. Asyari Syahab; A'an Nurhadi; Atika Aini Nasution

International Journal of Entrepreneurship and Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Micro, Small, and Medium Enterprises (MSMEs) are a vital pillar of the Indonesian economy, contributing 61% to GDP and employing 97% of the workforce. Despite their importance, MSMEs face a high failure rate of 78–80%, with financial management problems accounting for 82% of failures. This study aims to analyze and prove the influence of risk management on the success of entrepreneurial efforts in MSMEs, while also measuring its contribution in explaining variations in business success. Using a quantitative approach with a survey method, the research involved 100 purposively selected respondents who met criteria of operating for at least two years and employing at least one worker. Data analysis included validity and reliability tests, classical assumption tests, simple linear regression, t-test, and coefficient of determination (R²). Results confirmed that all instruments were valid and reliable, with data meeting normality and heteroscedasticity assumptions. Regression analysis produced the equation Y = 5.428 + 0.724X, showing that risk management positively influences business success. The t-test confirmed significance, while R² = 0.403 indicated that risk management explains 40.3% of success variation. The findings conclude that effective risk management significantly enhances MSME sustainability and entrepreneurial success.

Hamsina Hamsina; Romansyah Sahabuddin; Muhammad Rakib; Ichwan Musa

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to understand how the spirit of innovation and the meaning of entrepreneurship are constructed through the lived experiences of startup business actors in the digital economy era. Using a qualitative narrative inquiry approach within the social constructivist paradigm, this research explores how startup entrepreneurs interpret innovation, resilience in the face of failure, and social responsibility as integral parts of their entrepreneurial identity. Data were collected through in-depth interviews, non-participant observation, and document analysis of startups in the technology, education, and creative economy sectors in Indonesia. Narrative thematic analysis reveals that innovation is understood not merely as a business strategy but also as a form of self-expression and the construction of entrepreneurial identity. Failure is perceived as a reflective learning process that shapes resilience and generates new meaning in the entrepreneurial journey. Moreover, entrepreneurship is interpreted as a meaningful journey that integrates economic goals with social and moral values. The digital ecosystem functions as a social space where entrepreneurial values are negotiated, shared, and reinforced through interaction and collaboration. These findings affirm that entrepreneurship in the digital era is a social process involving creativity, ethical reflection, and sustainable innovation. Theoretically, this study contributes to expanding the understanding of entrepreneurship as a social practice, while practically emphasizing the importance of reflective learning and value awareness in building a sustainable and meaningful startup ecosystem for society.

Sudrajat, Muhammad Haris

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Objective– This article aims to comprehensively examine the main types of food crop pests and their attack patterns through a systematic literature review approach. The research focuses on the dynamics of pest attacks, changes in ecological patterns due to climate change, and advances in modern identification technology that enable more accurate early detection. This study also highlights the significance of new paradigms of pest identification based on artificial intelligence (AI), genomics, and landscape mapping in supporting food security at the regional and national levels. Design/methodology/approach– This study used the Systematic Literature Review (SLR) method for scientific publications from 2015–2025 from reputable sources such as Scopus, Web of Science, PubMed, ScienceDirect, SpringerLink, Taylor & Francis, Wiley, AGRIS, and Google Scholar. Of the 326 articles identified in the initial stage, 30 articles in English and Indonesian were selected through a screening process based on strict inclusion–exclusion criteria. All articles were then analyzed using thematic coding techniques to produce an in-depth, evidence-based synthesis. Findings– The study produced four key findings: (1) there are five dominant pests in global food crops, namely Thrips tabaci, Spodoptera exigua/frugiperda, Helicoverpa armigera, Nilaparvata lugens and Sitophilus oryzae; (2) attack patterns are strongly influenced by temperature, humidity, pesticide resistance, and monoculture; (3) modern identification technology AI, drone imagery, multispectral sensors, and DNA Barcoding have increased detection accuracy to 94–98%; and (4) community-based early warning systems accelerate field response and reduce the risk of crop failure. Practical implications– These findings provide a scientific basis for local governments, agricultural extension workers, and farmers to gradually adopt pest identification technology and strengthen integrated monitoring systems at a regional scale. Authenticity/value– This article offers a new conceptual model of “Pest Identification Pyramid – Attack Pattern – Early Warning System” that integrates pest biology, digital technology, and community response to improve national food security.

Maya Sofiana; Ulfi Pristiana; Estik Hari Prastiwi

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine and analyze service waiting times, identify the root causes of long queues, and develop a strategy to improve service performance at the 5361137-gas station (SPBU) at the Surabaya-Gresik Toll Rest Area. The research method used is a mixed-methods approach with an exploratory sequential design. This study combines quantitative analysis using Queuing Theory to measure system performance (arrival rates and service times) and descriptive qualitative analysis using a Fishbone Diagram. Data were collected through direct observation, interviews, and g-form techniques. The results indicate that the current queuing system performance is in a critical or severe condition, indicated by a server utilization rate of 0.94 to 1.02 during peak hours. The average time spent by vehicles in the system is 14.3 minutes, of which 9.6 minutes (67%) is spent waiting in the queue. Fishbone diagram analysis revealed that the root cause of the main problem lies in the complex interaction of factors: Machine factors (EDC signal failure and pump repair downtime), Human and Method factors (implementation of static shifts and reactive maintenance), and Environmental factors (narrow layouts that hinder large vehicle maneuvers). As a solution, this study formulated a hybrid improvement strategy that includes short-term business process engineering (the use of Floating Staff and lane segregation) and long-term investment in additional pumps to change the queuing model from Single Channel to Dual Channel. This strategy is expected to reduce the utility level to a safe zone below 0.80 with a target waiting time of 3–5 minutes.

Gede, Muhammad Habib Ali; Mulyadi , Roza; Haryono, Selly

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the implementation of the Coretax system in preparing electronic withholding tax slips (e-Bupot) and submitting Monthly Income Tax Article 21 (PPh 21) Returns at PT RSA. Coretax, launched by the Directorate General of Taxes (DGT) and officially implemented on January 1, 2025, is part of the government’s effort to modernize tax administration and improve taxpayer compliance. The research uses a qualitative descriptive method with a case study approach. Data were obtained through interviews with personnel responsible for PPh 21 administration, direct observation of e-Bupot preparation and monthly tax return filing through Coretax, and documentation review of tax reports and withholding slips. The analysis compares PT RSA’s practices with applicable tax regulations and identifies technical challenges during system use. The results show that PT RSA has complied with prevailing regulations, including the application of the Average Effective Rate (TER) and the utilization of Coretax for tax administration. However, technical constraints remain, particularly unstable internet connections and slow Coretax server performance during peak reporting periods, leading to data entry delays and upload failures. Therefore, improvements in system stability and performance are needed to support timely reporting and optimal tax compliance.

Rika Purnama Sari

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to analyze bibliometric data using the supporting application Publish or Perish and mapping tools in VOSviewer with data in RIS format. The method used is descriptive quantitative to examine how Project-Based Learning can enhance creativity skills in entrepreneurship. From the search results, 200 journals were found from the years 2015-2024, which were then grouped into three categories based on their publication year. After categorizing the journal data, the most published articles were in 2022, indicating an opportunity for further research on the theme of entrepreneurial creativity. Entrepreneurial creativity can be possessed by students and can be developed through education. Entrepreneurship education is crucial to fostering creativity, innovation, and entrepreneurship, and provides information to those who wish to establish small-scale businesses. Entrepreneurship education can turn an individual into an entrepreneur and positively influence entrepreneurial attitudes and innovation. Entrepreneurship education not only imparts practical knowledge on how to start and manage a business but also plays a vital role in developing an entrepreneurial mindset, attitude, and skills such as perseverance, resilience to failure, and the desire to learn and grow. Project-based learning models can be used to enhance entrepreneurial motivation, as students not only understand the ideas but can also explain the importance of the knowledge and skills acquired.

Amanda Nursabela Ilmahdy; Oline Thio; Nabila Nurindah Shalehah; Satria Rozy Habi Pratama; Margareth Henrika +1 more

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid development of digitalization and innovation has become a key driver in improving business processes and the competitiveness of organizations worldwide. This study is the first comprehensive bibliometric analysis examining the relationship between digitalization and innovation in business processes, to map the intellectual structure of this field, track the development of its themes, and identify remaining research gaps. This analysis, which utilizes data from Scopus processed using VOSviewer and Biblioshiny software, covers publications from 2010 to 2024 and employs co-occurrence, co-authorship, and thematic evolution techniques. The results show a rapid growth in publications since 2016, peaking at over 110 publications in 2024. Eight key thematic clusters stand out: Industry 4.0, artificial intelligence, robotic process automation, blockchain, drivers, and agile business process management. Despite the field's maturity, it still suffers from high fragmentation, strong geographic concentration, and a reliance on cross-sectoral research designs. As a result, longitudinal insights remain limited, and digital transformation failure rates remain high, reaching up to 70%. This research presents the first quantitative and visual roadmap of global knowledge flows in this domain and underscores the need for longitudinal, geographically inclusive, and people-centric research to move beyond single-point understandings to a sustainable, context-sensitive framework that enhances both the theoretical depth and practical success of digital-based business process innovation

Hilmi Satria Himawan; Verra Rizki Amelia; Anggun Permata Husda; Rahayu Alkam

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The interval between 2018 and 2025 represents a defining epoch in financial assurance, characterized by a systemic collision between traditional audit methodologies and the exponential sophistication of fraudulent actors. This research employs a comprehensive library research methodology, utilizing Systematic Literature Review (SLR) to evaluate the evolving landscape of audit and fraud. The study traces the theoretical migration from Cressey’s Fraud Triangle to multidimensional frameworks like the Fraud Pentagon, which emphasizes the roles of arrogance and competence. Through a forensic examination of catastrophic audit failures including Wirecard, FTX, and the emerging risks of crypto-assets, the research identifies recurring patterns of auditor failure in assessing operational risks and internal controls. Furthermore, the report analyzes the dual-edged impact of Artificial Intelligence (AI); while machine learning algorithms offer enhanced detection capabilities, the rise of Generative AI (GenAI) and deepfake technology has empowered perpetrators to execute sophisticated "synthetic reality" frauds. The study critically evaluates regulatory responses, particularly the revision of International Standard on Auditing (ISA) 240, which mandates a more proactive "fraud lens." The findings suggest that the auditing profession faces an existential crisis of relevance, necessitating a fundamental shift toward a forensic mindset supported by advanced technological integration.