{"id":"https://openalex.org/W7119213508","doi":"https://doi.org/10.65310/41pvyq80","title":"Peran Audit Siklus Aset Tetap Dalam Meningkatkan Transparansi Dan Akuntabilitas Pengelolaan Entitas Bisnis Modern","display_name":"Peran Audit Siklus Aset Tetap Dalam Meningkatkan Transparansi Dan Akuntabilitas Pengelolaan Entitas Bisnis Modern","publication_year":2026,"publication_date":"2026-01-06","ids":{"openalex":"https://openalex.org/W7119213508","doi":"https://doi.org/10.65310/41pvyq80"},"language":"en","primary_location":{"id":"doi:10.65310/41pvyq80","doi":"https://doi.org/10.65310/41pvyq80","is_oa":true,"landing_page_url":"https://doi.org/10.65310/41pvyq80","pdf_url":"http://scriptaintelektual.com/ascendia/article/download/322/311","source":{"id":"https://openalex.org/S5407054641","display_name":"Journal of Economic and Business Advancement","issn_l":"3110-6994","issn":["3110-6994","3110-8229"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Economic and Business Advancement","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"http://scriptaintelektual.com/ascendia/article/download/322/311","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5122113405","display_name":"Nurfaika Nurfaika","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Nurfaika Nurfaika","raw_affiliation_strings":["Institut Agama Islam Negri Bone"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut Agama Islam Negri Bone","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5039537819","display_name":"Nurfauziah Nurfauziah","orcid":"https://orcid.org/0000-0003-2847-8682","observed_orcids":["https://orcid.org/0000-0003-2847-8682"]},"institutions":[{"id":"https://openalex.org/I4405273672","display_name":"Institut Agama Islam Negeri Bone","ror":"https://ror.org/008qz6n94","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405273672"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nurfauziah Nurfauziah","raw_affiliation_strings":["Institut Agama Islam Negeri (IAIN) Bone"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut Agama Islam Negeri (IAIN) Bone","institution_ids":["https://openalex.org/I4405273672"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5121871008","display_name":"Mashyuri Mashyuri","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405273672","display_name":"Institut Agama Islam Negeri Bone","ror":"https://ror.org/008qz6n94","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405273672"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Mashyuri Mashyuri","raw_affiliation_strings":["Institut Agama Islam Negeri (IAIN) Bone"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut Agama Islam Negeri (IAIN) Bone","institution_ids":["https://openalex.org/I4405273672"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.00906493,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"1","issue":"3","first_page":"134","last_page":"142"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.5156000256538391,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.5156000256538391,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.415800005197525,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.06379999965429306,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/transparency","display_name":"transparency","score":0.8709999918937683},{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":0.968999981880188},{"id":"https://openalex.org/keywords/asset-management","display_name":"asset management","score":0.7639999985694885},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.8889999985694885},{"id":"https://openalex.org/keywords/asset-disclosure","display_name":"asset disclosure","score":0.6340000033378601},{"id":"https://openalex.org/keywords/risk-based-auditing","display_name":"risk-based auditing","score":0.6330000162124634},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.8399999737739563},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.6800000071525574}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7174999713897705},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5795000195503235},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.5293999910354614},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5267999768257141},{"id":"https://openalex.org/C76178495","wikidata":"https://www.wikidata.org/wiki/Q4808784","display_name":"Asset (computer security)","level":2,"score":0.526199996471405},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.5121999979019165},{"id":"https://openalex.org/C30472729","wikidata":"https://www.wikidata.org/wiki/Q955421","display_name":"Fixed asset","level":3,"score":0.4472000002861023},{"id":"https://openalex.org/C2776517139","wikidata":"https://www.wikidata.org/wiki/Q873442","display_name":"Asset management","level":2,"score":0.43130001425743103},{"id":"https://openalex.org/C198694475","wikidata":"https://www.wikidata.org/wiki/Q5165857","display_name":"Control environment","level":5,"score":0.40689998865127563},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.4041000008583069},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.3736000061035156},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.35910001397132874},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.3301999866962433},{"id":"https://openalex.org/C149199144","wikidata":"https://www.wikidata.org/wiki/Q60750670","display_name":"IT asset management","level":3,"score":0.3231000006198883},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.3098999857902527},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.30979999899864197},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.30709999799728394},{"id":"https://openalex.org/C201305675","wikidata":"https://www.wikidata.org/wiki/Q852998","display_name":"Stakeholder","level":2,"score":0.3000999987125397},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.2953999936580658},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.28610000014305115},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.27970001101493835},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.2696000039577484},{"id":"https://openalex.org/C199004533","wikidata":"https://www.wikidata.org/wiki/Q210127","display_name":"Balanced scorecard","level":2,"score":0.2624000012874603},{"id":"https://openalex.org/C32896092","wikidata":"https://www.wikidata.org/wiki/Q189447","display_name":"Risk management","level":2,"score":0.25110000371932983}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.65310/41pvyq80","doi":"https://doi.org/10.65310/41pvyq80","is_oa":true,"landing_page_url":"https://doi.org/10.65310/41pvyq80","pdf_url":"http://scriptaintelektual.com/ascendia/article/download/322/311","source":{"id":"https://openalex.org/S5407054641","display_name":"Journal of Economic and Business Advancement","issn_l":"3110-6994","issn":["3110-6994","3110-8229"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Economic and Business Advancement","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.65310/41pvyq80","doi":"https://doi.org/10.65310/41pvyq80","is_oa":true,"landing_page_url":"https://doi.org/10.65310/41pvyq80","pdf_url":"http://scriptaintelektual.com/ascendia/article/download/322/311","source":{"id":"https://openalex.org/S5407054641","display_name":"Journal of Economic and Business Advancement","issn_l":"3110-6994","issn":["3110-6994","3110-8229"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Economic and Business Advancement","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7119213508.pdf","grobid_xml":"https://content.openalex.org/works/W7119213508.grobid-xml"},"referenced_works_count":8,"referenced_works":["https://openalex.org/W4402282066","https://openalex.org/W4417300982","https://openalex.org/W7115897134","https://openalex.org/W7117994920","https://openalex.org/W7118078590","https://openalex.org/W7126194158","https://openalex.org/W7126220900","https://openalex.org/W7216550299"],"related_works":["https://openalex.org/W7126194158","https://openalex.org/W4416933945","https://openalex.org/W4417300982","https://openalex.org/W7126164303","https://openalex.org/W7117994920","https://openalex.org/W7217727781","https://openalex.org/W7126258620","https://openalex.org/W4417474614","https://openalex.org/W7163072574","https://openalex.org/W4408802629"],"abstract_inverted_index":{"This":[0],"study":[1,147],"examines":[2],"the":[3,6,17,78,89,118,126,137],"role":[4,86],"of":[5,19,29,56,91,120,128],"fixed":[7,66,79,129,152],"asset":[8,67,80,92,123,130,153,179],"cycle":[9,81],"audit":[10,82,134,154],"in":[11,16,87,173],"enhancing":[12],"transparency":[13],"and":[14,32,41,61,71,97,109,116,122,143,158,171],"accountability":[15],"management":[18,35],"modern":[20],"business":[21,161],"entities.":[22],"Fixed":[23],"assets":[24],"represent":[25],"a":[26,48,52,84,150],"significant":[27],"portion":[28],"organizational":[30],"resources":[31],"require":[33],"responsible":[34],"to":[36,65,112,140,178],"ensure":[37],"reliable":[38],"financial":[39,144],"reporting":[40,115],"sound":[42],"corporate":[43],"governance.":[44],"The":[45,74,146],"research":[46,63],"adopts":[47],"qualitative":[49],"approach":[50],"through":[51],"structured":[53],"literature":[54],"review":[55],"auditing":[57],"textbooks,":[58],"empirical":[59],"studies,":[60],"prior":[62],"related":[64,177],"auditing,":[68],"internal":[69,100],"control,":[70],"managerial":[72,95],"accountability.":[73],"findings":[75,164],"indicate":[76],"that":[77,149],"plays":[83],"critical":[85],"improving":[88],"quality":[90],"disclosure,":[93],"strengthening":[94,174],"responsibility,":[96],"supporting":[98],"effective":[99],"control":[101],"systems.":[102],"Audit":[103],"procedures":[104],"focused":[105],"on":[106],"existence,":[107],"valuation,":[108],"compliance":[110],"contribute":[111],"more":[113],"transparent":[114],"reduce":[117],"risk":[119],"misstatement":[121],"mismanagement.":[124],"Furthermore,":[125],"integration":[127],"audits":[131],"with":[132],"risk-based":[133],"approaches":[135],"enhances":[136],"organization\u2019s":[138],"ability":[139],"mitigate":[141],"operational":[142],"risks.":[145],"highlights":[148],"well-implemented":[151],"supports":[155],"stakeholder":[156],"trust":[157],"reinforces":[159],"sustainable":[160],"practices.":[162],"These":[163],"provide":[165],"valuable":[166],"insights":[167],"for":[168],"auditors,":[169],"management,":[170],"policymakers":[172],"governance":[175],"frameworks":[176],"management.":[180]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-01-08T00:00:00"}
