Accounting, Management Information Systems, Business, Management and Accounting, Information Systems
19
Scopus Publications
421
Scholar Citations
14
Scholar h-index
15
Scholar i10-index
Scopus Publications
Conceptual AI Framework for Enhancing Performance and Transparency in Indonesia's Public Procurement Navigating Change Innovations in Management Marketing, 2025
Investigating the Structural Model of Whistle Blowing System on Government Procurement Fraud: Examining Mediating Effect of Investigative Audit Femilia Zahra, Muhammad Ikbal Abdullah, Muhammad Din, Mohammad Fadli, Hairul Azrin Haji Besar, Jati Kasuma Ali International Journal of Economics and Financial Issues, 2024 This study aims to develop a fraud disclosure model in government procurement in Indonesia through a whistle blowing system with an investigative audit as a mediator. Disclosure of fraud is the result of an investigative audit. The effectiveness of the implementation of investigative audit procedures will be achieved if the auditor has the ability to carry out each stage in the audit standard. To maximize the performance of investigative audits, a system is needed to uncover fraud. The whistleblowing system is expected to be an effective tool to reveal fraud in government procurement. The research was conducted by distributing questionnaires to respondents electronically by sending a google form link containing a list of questions to auditors at the Supreme Audit Agency (BPK) and internal auditors at the Financial and Development Supervisory Agency (BPKP) throughout Indonesia. The results of the study found that the use of a whistle blowing system could increase the effectiveness of investigative audits on government procurement. Another finding is that investigative audits can reduce the disclosure of government procurement fraud. The effectiveness of the whistle blowing system in reducing the level of disclosure of government procurement fraud does not occur directly, but must be mediated by a good investigative audit. The results of this study indicate that the reporting of government procurement fraud cases on the whistle blowing system must be followed up with a thorough investigative audit so that disclosures of government procurement fraud cases can be traced better. Additional analysis in this study shows that although the functions of external auditors and internal auditors are different, the level and type of disclosure of government procurement fraud do not differ.
Understanding Food Waste Awareness and Behaviour among University Students: A Descriptive Analysis Suryadi Hadi, Femilia Zahra, Richaldito Koedio Iop Conference Series Earth and Environmental Science, 2024 Food waste is a significant global issue impacting the environment, economy, and society. Our study, conducted among students in the Department of Management at Tadulako University, employs surveys and interviews to explore their views on food waste. This study aims to create a diverse dataset capturing their awareness of food waste, its causes, and potential solutions. The descriptive analysis reveals a range of attitudes and behaviors among students. Many are aware of food waste and express concern for its environmental impact. However, this awareness doesn’t always translate into action, as some still discard edible food items. This research provides valuable insights into the attitudes and behaviors of university students regarding food waste, contributing to our understanding of the issue. Applying descriptive analysis techniques, we meticulously document the current state of food waste knowledge and behaviors among students. This not only identifies potential areas for targeted interventions but also suggests regulatory reforms. Leveraging these findings, we can actively engage students in the fight against food waste, fostering more effective strategies for a sustainable food system. In contributing to the academic discourse, our research offers a detailed understanding of how awareness, attitudes, and behaviors intersect concerning food waste among university students.
The complexity of tax regulations and principles of justice as determinants of taxpayer compliance: case of Indonesia Chalarce Totanan, Jamaluddin, Muliati, Femilia Zahra, Muh. Ilham Pakawaru Public and Municipal Finance, 2024 This study aims to determine and analyze the determinants of the complexity of tax regulations and the principles of justice regarding taxpayer compliance in Indonesia. The study surveyed 148 individual taxpayers who are entrepreneurs of micro, small, and medium enterprises (MSMEs) using a Google Form. The results show that the complexity of tax regulations has a significant negative effect (–0.253) on taxpayer compliance, and the principles of justice (0.501) have a significant positive effect on taxpayer compliance. An R square shows that independent variables have a 45.5% influence on increasing taxpayer compliance. The degree of the correlation relationship between all independent variables is around 0.674. The results confirm the relationship between the complexity of tax regulations and the principle of justice and their effect on taxpayer compliance. Therefore, to increase taxpayer compliance, the government should put efforts into simplifying and explaining tax regulations. This can help reduce inadvertent errors, increase taxpayer confidence, and reduce the overall cost of complying with regulations. It is important to consider aspects of justice when designing and implementing the tax system. Efforts to increase transparency, reduce injustice, and make taxes applied proportionally can help strengthen taxpayer compliance and support the sustainability of state revenues.
The impression of information system internalization on the sustainability of the quality of financial reports and their impact on local government performance Fikry Karim, Supriadi Laupe, Femilia Zahra, Irdiansyah Latowale International Journal of Public Policy and Administration Research, 2023 This study discusses a research gap concerning the incorporation of information technology in regional financial management. Specifically, it examines the factors influencing the implementation of information technology, including coercive, mimetic, and normative pressures, and their effects on the performance of regional financial management in the city of Palu. This research employs a quantitative approach. The utilization of a quantitative approach in this study can offer a suitable implementation model for all local governments to establish sustainable performance alignment. The participants in this study consisted of individuals who utilised the regional financial information system for all local government agencies in the city of Palu, as well as the heads of these government agencies. Questionnaires were distributed to the intended respondents online via the Google Form application, so that 81 responses were obtained from users of the regional financial information system in all agencies in the city of Palu and heads of agencies. The analysis tool used is the structural equation model with the help of WarpPLS 7.0 software. The results of the study show that coercive and normative pressure can affect the success of information technology implementation in local government environments. Institutionalization of information technology within the local government environment can improve the performance of regional financial management.
Strengthening effects of managerial innovativeness in promoting sustainable supply chain management in tourism business Harifuddin Thahir, Suryadi Hadi, Femilia Zahra, Irdinal Arif, Elimawaty Rombe Uncertain Supply Chain Management, 2022 This paper aims to investigate sustainable tourism supply chains by examining the roles of environmental management, social support, and financial performance of tourist destination agencies. By placing the mediating role of innovativeness, this study developed a theoretical framework to explore the antecedents of tourism supply chain management. This research was conducted in a national park in Central Sulawesi, Indonesia, with 176 samples from tourism business actors. By using purposive sampling method, data analysis was performed using Partial Least Square-Structural Equation Modeling (PLS-SEM). The results of the analysis show a positive and significant influence of environmental management, social support, and financial performance on managerial innovation. These variables in the next analysis are estimated as antecedents of sustainable supply chain management (SSCM) in tourism, indicating positive and significant effects resulting from the analysis. In particular, the analysis also raises the important role of managerial innovation in improving the performance of sustainable supply chain management (SSCM) in tourism. Empirically, these findings underscore that the greater capabilities of the tourism organization in consolidating organizational resources, organizational performance and social support is more likely to increase the sustainability of SCM.
AUDITOR’S SKEPTICISM, FORENSIC ACCOUNTING, INVESTIGATION AUDIT AND FRAUD DISCLOSURE OF CORRUPTION CASES Supriadi Laupe, Muhammad Ikbal Abdullah, Abdul Kahar, Fadli Moh. Saleh, Femilia Zahra, Nur Avni Syamsuddin Journal of Governance and Regulation, 2022 This study aims to develop a fraud disclosure model for corruption cases in the local government environment in Sulawesi through forensic accounting and investigative audits with internal auditor skepticism as moderating. Forensic accounting and investigative auditing are a series of relationships in the examination of fraud. Fraud becomes the main object that is fought in forensic accounting and is proven in investigative audits. This research was conducted by distributing questionnaires to all auditors at Finance and Development Supervisory Agency or Badan Pengawasan Keuangan dan Pembangunan (BPKP), Audit Board of the Republic of Indonesia or Badan Pemeriksa Keuangan (BPK), and internal auditors at Social Security Agency or Badan Penyelenggara Jaminan Sosial Kesehatan (BPJS Kesehatan) throughout Indonesia. The number of respondents whose opinions can be used for this study amounted to 118 questionnaires. The results showed that forensic accounting can reduce the level of disclosure of fraud. The results of other research studies also show that good investigative audit practices by auditors can reduce the level of fraud disclosure. Auditor skepticism in auditing practices can strengthen the forensic accounting relationship which results in a reduced level of fraud disclosure and investigative audit relationships which results in a reduced level of fraud disclosure.
Utilization of Information Technology to Increase Human Resources Capacity and Internal Control Systems on Local Government Financial Reporting Information Marsyanda Eka Pratiwi, Muhammad Din, Rahma Masdar, Andi Mattulada Amir, Femilia Zahra, Abdul Kahar, Lucyani Meldawati Universal Journal of Accounting and Finance, 2022 There are increasing demands from the public related to the accountability and transparency in public sector administration. The governments usually respond by providing financial information to the public. In order to fulfill public rights to the information, government is also establishing the efficient way to achieve transparency by utilizing information technology (IT) in both financial management and public administration. This study aims to analyze the effect of human resource capacity and government internal control systems on the value of local government financial reporting information using information technology as a moderating variable. The population in this study is the financial manager in 41 government units in Palu City, Indonesia. The sampling technique uses purposive sampling with analysis tools processing data using WarpPLS. The results showed that human resource capacity had a positive and significant effect on the value of local government financial reporting information. The results also revealed that government's internal control system had a positive and significant effect on the value of local government financial reporting information. In terms of moderating effects, the results found that the use of information technology moderates the relationship between human resource capacity and the value of local government financial reporting information and the relationship of the government's internal control system to the value of local government financial reporting information.
A conceptual framework for sustainable entrepreneurship in patchouli farming H Thahir, S Hadi, F Zahra, N Hidayah, F Karim, R I Mendi, M R Fatahilla Iop Conference Series Earth and Environmental Science, 2022 The world’s demand of essential oil has been increased and could contribute to increase the benefits for several countries. Indonesia has potential for patchouli farm and is one of largest exporter countries. Patchouli is one of the sources of essential oil has contributed to fill the high demand. Farmers has the key role in patchouli cultivation must sustain their production without harm the ecosystem. This study aims to identify the theory, experience and perspective of sustainable entrepreneurship in the agribusiness sector, namely patchouli cultivation. This study reviewed previous research on several data bases, including Google Scholar and Researchgate. Several articles related to research topics from reputable journals were collected. The results of this study were carried out succeeded in formulating a research model on the influence of sustainable attitudes, sustainable norms, sustainable behavior, achievement of opportunities, three points of sustainability, on sustainable entrepreneurship. The research model that was formed is recommended for further research. This conceptual paper formulates a model and requires empirical research to generalize the existence of the theory in the future. The research model formulated in this study is still relatively new in the field of sustainable entrepreneurship in patchouli cultivation.
THE EFFECTS OF WORK EXPERIENCE, ETHICAL PROFESSION, AND AUDITOR INDEPENDENCE ON AUDITING PERFORMANCE OF SUPERVISORY AGENCY IN CENTRAL SULAWESI INDONESIA Academy of Entrepreneurship Journal, 2021
The impact of participative budgeting on budgetary slack: A meta-analysis International Journal of Mechanical Engineering and Technology, 2017
Student awareness towards social entrepreneurship: A qualitative study International Journal of Civil Engineering and Technology, 2017
Does e-procurement solve Indonesia local government budgetary slack through it adaptive culture? International Journal of Civil Engineering and Technology, 2017
The effect of self assessment system and fraud detection possibility toward tax evasion behavior International Journal of Mechanical Engineering and Technology, 2017
Does accounting control system boost marketing capabilities? International Journal of Civil Engineering and Technology, 2017
RECENT SCHOLAR PUBLICATIONS
Implementation Of SIPD in Budget Planning at BPKAD Palu City F Zahra Al-Kharaj: Journal of Islamic Economic and Business 8 (2) , 2026 2026
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The Influence of Accountability and Transparency of Government Financial Reports on The Achievement of Sustainable Development Goals (SDGS 11) in Indonesia A Astrid, M Iqbal, F Zahra, R Usman Economics and Business Journal (ECBIS) 4 (4), 1393-1410 , 2026 2026
Public Value Creation through Mandatory Accounting Information System Success in the Public Sector: Evidence from Users of SAKTI, an Indonesian Government Finansial Application R Amalia, F Karim, F Zahra Jurnal Reviu Akuntansi dan Keuangan 16 (2) , 2026 2026
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IMPLEMENTASI QRIS SEBAGAI STRATEGI DIGITALISASI TRANSAKSI UNTUK MENINGKATKAN EFISIENSI PADA UMKM: STUDI KASUS WARUNG MAKAN NYANYU ANR Shafira, PA Djuri, F Zahra Jurnal Nusa Manajemen 3 (1), 148-159 , 2026 2026
Efisiensi Operasional Dan Kesehatan Keuangan Sebagai Penentu Kinerja Perusahaan Daerah Air Minum Di Nusa Tenggara Timur AF Ainun, DAP Tandungan, N Rahma, A Amanda, F Zahra Jurnal Kolaboratif Sains 9 (1), 588-598 , 2026 2026
ANALISIS DAMPAK BANTUAN LANGSUNG TUNAI (BLT) TERHADAP TINGKAT KESEJAHTERAAN MASYARAKAT DI DESA BAHONSUAI KECAMATAN BUMI RAYA KABUPATEN MOROWALI NFZD Masese, R Usman, F Zahra, MI Bakry Jurnal Manajemen Terapan dan Keuangan 15 (01), 86-95 , 2026 2026
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The Role of Behavioral Accounting in Decision Making in the Digital Era: A Systematic Literature Review I Astryani, E Usman, F Zahra Proceedings of Tadulako International Conference on Economcis and Business 1 (1) , 2025 2025
Determinants of User Satisfaction with Local Government Information Systems A Pratiwi, NY Yamin, A Mattulada, F Zahra Proceedings of Tadulako International Conference on Economcis and Business 1 (1) , 2025 2025
Astha Tadulako: Membumikan Akuntansi Keberlanjutan Berbasis Delapan Nilai Tadulako NS Jurana, MI Bakry, M Din, F Zahra Penerbit Peneleh , 2025 2025
Peran Transformasi Digital Dalam Mendukung Bisnis Umkm Melalui Platform Pembayaran Qris Mikha Shop Palu Y Azahra, PA Djuri, F Zahra Jurnal Nusa Manajemen 2 (3), 811-822 , 2025 2025 Citations: 2
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PERAN BISNIS DIGITAL DALAM MENINGKATKAN PENJUALAN DAN KEPUASAN PELANGGAN PADA DIMSUM NYAMEE. ID PALU D Safita, PA Djuri, F Zahra Jurnal Nusa Manajemen 2 (3), 578-588 , 2025 2025
PERAN DIGITALISASI PEMASARAN DALAM MENDORONG PERTUMBUHAN PENJUALAN: STUDI KASUS TOKO ROSE COLLECTION PALU S Lahabu, PA Djuri, F Zahra Jurnal Nusa Manajemen 2 (3), 750-765 , 2025 2025 Citations: 1
Acceptance Analysis of the Core Tax Using the UTAUT Model: A Study on Individual Taxpayers in Palu City M RIDWAN, M MASRUDDIN, J JAMALUDDIN, F ZAHRA, E ERWINSYAH Journal of Governance, Taxation and Auditing 4 (1), 92-99 , 2025 2025
The Influence of Corruption Control, Financial Reporting Quality, and Local Own-Source Revenue on Achieving SDG 1 MA Firdiansyah, AC Furqan, F Zahra, MI Abdullah Owner: Riset dan Jurnal Akuntansi 9 (4), 3232-3245 , 2025 2025
A Case Study of MSMEs’ Involvement in Palm Oil Waste Management R Mubaraq, S Hadi, F Zahra, RI Mendi Proceedings of International Conference on Management in Emerging Markets … , 2025 2025
MOST CITED SCHOLAR PUBLICATIONS
Preventing procurement fraud in e-purchasing for Indonesian local governments F Zahra, MI Abdullah, A Kahar, M Din, N Nurfalah Journal of Asian Finance, Economics and Business 8 (2), 505-511 , 2021 2021 Citations: 29
Faktor-faktor yang mempengaruhi niat dalam menggunakan mobile banking (Studi Empiris pada Nasabah Perbankan Konvensional di Kota Palu) A Pratama, FM Saleh, F Zahra, N Afdhalia Jurnal Akun Nabelo 2 (1), 204-216 , 2019 2019 Citations: 26
PENGARUH KUALITAS INFORMASI, KEMAMPUAN INDIVIDUAL DAN NORMA SUBYEKTIF TERHADAP MINAT MAHASISWA DALAM MENGGUNAKAN INTERNET SEBAGAI SUMBER PUSTAKA F Zahra Simposium Nasional Akuntansi , 2009 2009 Citations: 26
Does e-procurement solve Indonesia local government budgetary slack through it adaptive culture F Zahra, A Rohman, A Chariri, F Karim, S Mukherjee, R Bhowmik, A Das, ... International journal of civil engineering and technology 8 (8), 1001-1010 , 2017 2017 Citations: 25
Strengthening effects of managerial innovativeness in promoting sustainable supply chain management in tourism business H Thahir, S Hadi, F Zahra, I Arif, E Rombe Uncertain Supply Chain Management 10 (3), 923-932 , 2022 2022 Citations: 24
The role of e-purchasing in government procurement fraud reduction through expanding market access F Zahra, MI Abdullah, M Din, H Thahir, H Harun, JK Ali International Journal of Data and Network Science 6, 179-184 , 2022 2022 Citations: 24
Auditor’s skepticism, forensic accounting, investigation audit and fraud disclosure of corruption cases S Laupe, MI Abdullah, A Kahar, FM Saleh, F Zahra, NA Syamsuddin Journal of Governance and Regulation/Volume 11 (3) , 2022 2022 Citations: 23
The role of budget participation in improving managerial performance M Din 2021 Citations: 23
The effects of work experience, ethical profession, and auditor independence on auditing performance of supervisory agency in central sulawesi Indonesia M Natsir, A Pattawe, N Haris, F Zahra Academy of Entrepreneurship Journal 27 (4), 1-9 , 2021 2021 Citations: 18
Utilization of information technology to increase human resources capacity and internal control systems on local government financial reporting information ME Pratiwi, M Din, R Masdar, AM Amir, F Zahra, A Kahar, L Meldawati Universal Journal of Accounting and Finance 10 (1), 191-199 , 2022 2022 Citations: 17
Student awareness towards social entrepreneurship: A qualitative study F Zahra Technology 8 (6), 457-464 , 2017 2017 Citations: 17
THE IMPACT OF PARTICIPATIVE BUDGETING ON BUDGETARY SLACK: A META-ANALYSIS F Zahra International Journal of Mechanical Engineering and Technology 8 (6), 822–830 , 2017 2017 Citations: 16
Pengaruh Independensi, Transparansi, Dan Pengalaman Kerja Terhadap Kualitas Audit M Natsir, S Rahmawaty, F Zahra, Y Mile, H Hatimah Jurnal Akuntansi Manado (JAIM), 19-26 , 2023 2023 Citations: 15
Improving regional financial management through administration of regional property and financial reporting on regional assets A Pattawe, MI Abdullah, F Karim, A Kahar, M Din, F Zahra, AC Furqan, ... Research Horizon 2 (1), 283-294 , 2022 2022 Citations: 15
The effect of self assessment system and fraud detection possibility toward tax evasion behavior F Zahra 2017 Citations: 11
The complexity of tax regulations and principles of justice as determinants of taxpayer compliance: case of Indonesia C Totanan, M Jamaluddin, F Zahra, MI Pakawaru Public and Municipal Finance 13 (1), 174-184 , 2024 2024 Citations: 9
Issues, challenges and strengths of sustainable tourism supply chain after Covid-19 in Togean National Park-Sulawesi, Indonesia: a preliminary findings H Thahir, S Hadi, F Zahra, I Arif, MA Murad, MH Lolo International Conference on Strategic Issues of Economics, Business and … , 2021 2021 Citations: 8
Accounting Practices for Micro Business Financing: a Small Medium Enterprise Case in Palu NMS Parwati, J Nurdin, R Indriasari, F Zahra ASEAN/Asian Academic Society International Conference Proceeding Series , 2016 2016 Citations: 8
A preliminary study of the internet of things capabilities, integration on halal food supply chain performance and sustainable advantage F Karim, R Gosal, F Zahra, S Hadi, R Fatahillah 2nd International Conference of Strategic Issues on Economics, Business and … , 2022 2022 Citations: 7
Meningkatkan akuntabilitas dan transparansi pengelolaan keuangan desa dengan e-government E Erwinsyah, F Zahra, L Meldawati, F Karim, FM Saleh, M Masruddin Jurnal Abdidas 6 (1), 142-150 , 2025 2025 Citations: 6
