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Menampilkan 1–2 dari 2 artikel
Efektivitas Whistleblowing Dalam Fraud Detection: Pilar Transparansi Atau Risiko Retaliasi?
Widyadhana, Kun Aulia
; Kirana DP, Rina Tjandra
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 2
(2025)
Organizational fraud represents a significant global challenge, with estimated annual losses of 5% of revenue, totaling approximately US$4.7 trillion worldwide. This systematic literature review examines whistleblowing effectiveness as a fraud detection mechanism, analyzing the tension between its role as a transparency pillar and the retaliatory risks faced by whistleblowers. The study employed a qualitative Systematic Literature Review methodology, analyzing 25 peer-reviewed articles published...
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Cloud-Based Accounting Systems : Solusi Transparansi Informasi Keuangan atau Hanya Ilusi Kecanggihan Teknologi ?
Widyadhana, Kun Aulia
; Kirana DP, Rina Tjandra
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 1
(2025)
Cloud-Based Accounting Systems (CBAS) are technological innovations that support digital transformation in financial management by increasing efficiency, transparency, and real-time data access. This system helps companies reduce manual recording errors, improve reporting accuracy, and accelerate data-based decision-making processes. In addition, CBAS also has advantages in terms of flexibility of use and compliance with accounting standards, making it a relevant solution for modern companies. A...
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