Financial reporting fraud remains a major challenge for the public sector in Indonesia, weakening fiscal accountability and eroding public trust. Therefore, individual moral attributes and their interaction with organizational mechanisms are very important to ensure that public sector financial reports are free from fr...
Zati Rizka Fadhila, Anis Chariri, S. Handayani· WSEAS Transactions on Comput...· 0 citations
It is shown that digital financial innovation improves MSME performance through enhanced financial inclusion, operational efficiency, and business resilience, however, the magnitude of these effects varies across countries due to differences in digital infrastructure, regulatory environments, and digital literacy level...
Eka Yuliyanti, Anis Turmudhi, Tri Sumiyanti et al.· Journal of Economics Researc...· 0 citations
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