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Zati Rizka Fadhila

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Open access Sep 2026

The Role of Fraud Risk Assessment in Moderating the Influence of Ethical Sensitivity and Religiosity on Public Sector Financial Reports in, Indonesia

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 · 0 citations
Review Open access Jul 2026

Digital financial innovation and MSMES’ sustainable performance in developing countries: A prisma-based systematic review

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. · 0 citations

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