[HTML][HTML] Efficient algorithms for range mode queries in the big data era

C Karras, L Theodorakopoulos, A Karras, GA Krimpas - Information, 2024 - mdpi.com
The mode is a fundamental descriptive statistic in data analysis, signifying the most frequent
element within a dataset. The range mode query (RMQ) problem expands upon this concept …

[PDF][PDF] Fraud prevention in the Indonesian banking sector using anti-fraud strategy

N Shonhadji, SA Irwandi - Banks and Bank Systems, 2024 - researchgate.net
Fraud and financial crimes involving banking employees have become serious and complex
problems throughout the world, including Indonesia. This study aimed to analyze a fraud …

Economic Fraud and Associated Risks: An Integrated Bibliometric Analysis Approach

KA Aivaz, IO Florea, I Munteanu - Risks, 2024 - mdpi.com
This study offers a comprehensive insight into the realms of economic fraud and risk
management, underscoring the necessity of adaptability to evolving technologies and shifts …

Enhancing fraud prevention and internal control: the key role of internal audit in public sector governance

Nadirsyah, M Indriani, R Mulyany - Cogent Business & …, 2024 - Taylor & Francis
This research aims to investigate the impact of the Internal Audit Function (IAF), Internal
Control (IC), and Fraud Prevention (FP) on governance (GOV). Additionally, this study …

Corporate governance and financial statement fraud during the COVID-19: Study of companies under special monitoring in Indonesia

EDP Arum, R Wijaya, I Wahyudi… - Journal of Risk and …, 2023 - mdpi.com
The COVID-19 pandemic had a wide-ranging impact, resulting in a global recession due to
weakened purchasing power. This circumstance necessitates business organizations …

Don't Ask, Don't Tell: A Study on Whistleblowing Behavior in Indonesia State-owned Enterprises

H Firmansah, DK Rahajeng - The Indonesian Journal of …, 2024 - ijar-iaikapd.or.id
Employees or subordinates can potentially engage in unethical behavior with their superiors
both for themselves and their superiors, even though it can be detrimental to the …

Whistleblowing dan Korupsi Pada Sektor Publik: A Systematic Review

AD Paraswansa, DC Utomo - Jurnal Akademi Akuntansi, 2024 - ejournal.umm.ac.id
Tujuan penelitian: Penelitian ini bertujuan mengidentifikasi faktor-faktor yang memengaruhi
whistleblowing dan menganalisis dampak dankonsekuensi yang timbul dari implementasi …

Internal auditor competence and internal control: Improving internal audit quality to prevent fraudulent financial statements

RA Novatiani, RWR Kusumah, W Yadiati… - Cogent Business & …, 2024 - Taylor & Francis
Abstract State-Owned Enterprises (BUMNs) in Indonesia are faced with challenges due to
the weak prevention of fraudulent financial statements. The prevention of fraudulent financial …

Role of Big Data Technology and Whistleblowing System in Distribution of Fraud Detection

G PAGALUNG, S Darwis, GT PONTOH - Journal of Distribution …, 2024 - koreascience.kr
Purpose: The purpose of the research is to find out and analyze the direct influence of
forensic audits and auditor integrity on Fraud Detection and indirect effects through big data …

Determinan Kinerja Lembaga Zakat: Peran Pencegahan Kecurangan Sebagai Variabel Mediasi Dengan Pendekatan Akuntansi Forensik Syariah

MRN Rachmi - Jurnal Informasi, Perpajakan, Akuntansi …, 2023 - e-journal.trisakti.ac.id
As a country with the first largest Muslim population in the world, it should be able to make
zakat funds paid by muzakki to address the problem of poverty in Indonesia. However, the …