Effectiveness of Internal Control, Employee Competence, Information Technology on Fraud Tendency in Sales Accounting System
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https://doi.org/10.24843/EJA.2025.v35.i05.p15
Abstrak
The purpose of this study is to analyze the effect of internal control effectiveness, employee competence, and information technology on the tendency of fraud in the sales accounting system at gas stations. Data were collected from 236 respondents who work at various gas stations in Mataram City. The data analysis technique used Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results of the study show that the effectiveness of internal control and employee competence have a significant effect in reducing the tendency of fraud. The stronger the control system and the higher the employee competence, the less likely fraud is to occur. However, information technology does not significantly affect the tendency of fraud, which indicates that the application of technology needs to be balanced with a tighter supervision system. This study provides implications that reducing fraud in the sales accounting system at gas stations can be achieved by strengthening internal control and increasing employee competence , while the implementation of information technology requires strict supervision because it does not automatically reduce fraud.
Keywords : Internal Control, Employee Competence, Information Technology, Accounting Fraud, Sales Accounting System, Gas Station.
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Referensi
Agung, A., Pratiwi, M., & Suryanawa, IK (2023). The Influence of Internal Control, Human Resources Competence and Organizational Ethical Culture on the Tendency of Accounting Fraud in LPD Badung Regency. In Management Studies and Entrepreneurship Journal (Vol. 4, Issue 5). http://journal.yrpipku.com/index.php/msej
Agung, A., Sukranatha, K., Made, I., & Priyanto, D. (2019). Consumer Protection Against Fuel Refueling Fraud at Public Fuel Filling Stations in Bali.
Arianto, B., Tinggi, S., & Dwimulya, IE (2022). Tracking Whistleblowing-Based Fraud Detection (Vol. 2, Issue 2). www.jurnal.akuntansi.upb.ac.id
Arifin, A., Fitri Suyuthi, N., & Author, C. (2023). The Effect of Competency Development and Work Creativity on Employee Performance . https://doi.org/10.37899/journallabisecoman.v4i4.1535
Aris Astuti, W., Kurnia Rahayu, S., & Azahra Angelina, S. (2024). Technology Audit and Ethical Culture for Fraud Prevention in the Digital Era. Economics, Social Sciences, and Humanities . https://m.bisnis.com/
Ayu, G., Rencana, K., & Dewi, S. (2016). The Influence of Individual Morality and Internal Control on Accounting Fraud (Experimental Study on the Regional Government of Bali Province). In Jurnal Ilmiah Akuntansi • (Vol. 1, Issue 1).
Bastian, E., & Nurfaliani, SI (2023). The Influence of Human Resources, Accounting Information Systems, and Information Technology on the Tendency of Accounting Fraud. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi , 10 (2), 296–309. https://doi.org/10.30656/jak.v10i2.6303
Budhiasa, S., & Yasa, M. (2016). Social Capital Network And Capabilities As Instruments of The Poor Household Reduction Strategy: Case Study of North Bali Province Indonesia. European Journal of Business, Economics and Accountancy , 4 (7). www.idpublications.org
Choirunnisa, R. (2022). The Influence of Auditor Competence and Utilization of Information Technology on Fraud Detection. Trisakti Accounting Journal , 9 (1), 119–128. https://doi.org/10.25105/jat.v9i1.10294
Farochi, MFF, & Nugroho, AHD (2022). The Influence of Internal Control and Good Corporate Governance on Fraud Prevention. Journal of Research and Development of Science and Humanities , 6 (1), 86–92. https://doi.org/10.23887/jppsh.v6i1.46071
Fazini, HN (2018). The Influence of Human Resources and Internal Control on Accounting Fraud Study at PT Pegadaian (Persero) in Banda Aceh City. Journal of Accounting Economics Students (JIMEKA) , 3 (4), 625–637. www.bpkp.com
Fernandhytia, F., & Muslichah, M. (2020). The Effect of Internal Control, Individual Morality and Ethical Value on Accounting Fraud Tendency. Economics And Management Media , 35 (1), 112. https://doi.org/10.24856/mem.v35i1.1343
Fidianatun, Animah. Yusli. Mariadi. (2023). Fraud Tendency in BUMDes “Semangat Pemuda” Village of Giri Sasak, Kuripan District, West Lombok Regency. Valid Scientific Journal , 20 (2), 33–41.
Haliah, Hasan, H., Syamsuddin, Fatmawati, Dewi, ARS, Oemar, MAFI, & Razak, LA (2025). The Effect Of Political Will, Information Technology, And The Quality Of Financial Reporting Information On Fraud Prevention. Public and Municipal Finance , 14 (1), 13–22. https://doi.org/10.21511/pmf.14(1).2025.02
Hamid, RS, Anwar, SM, Snow, Rahmawati, Hastuti, & Lumoindong, Y. (2019). Using the triple helix model to determine the creativity of a capability of innovative environment. IOP Conference Series: Earth and Environmental Science , 343 (1). https://doi.org/10.1088/1755-1315/343/1/012144
Irwan Kusumah, A., & Nurnilasari, N. (2023). The Effect of Competency on Employee Performance at PT. FSCM Manufacturing Indonesia Cirebon Filter Plant. Original Article . https://doi.org/10.24815/Riwayat.v7i1.37252
Kagias, P., Cheliatsidou, A., Garefalakis, A., Azibi, J., & Sariannidis, N. (2022). The fraud triangle – an alternative approach. Journal of Financial Crime , 29 (3), 908–924. https://doi.org/10.1108/JFC-07-2021-0159
Kurniawan, F., & Purwati, AS (2021). The Influence of Internal Control, Compensation Suitability, Corporate Ethical Culture, Competency, Organizational Justice, Standard Enforcement, Asymmetric Information on Fraud Trends in Banking Article Information (Vol. 2, Issue 1). https://journal.unsika.ac.id/index.php/IJATB
Lai, J. W. M., De Nobile, J., Bower, M., & Breyer, Y. (2022). Comprehensive evaluation of the use of technology in education – validation with a cohort of global open online learners. Education and Information Technologies , 27 (7), 9877–9911. https://doi.org/10.1007/s10639-022-10986-w
Mazaya, S., Ar, F., & Pratama, D. (2025). The Effect Of Organizational Commitment, Internal Control, And Religiosity on Fraud Prevention In Opd Of Pekanbaru City With Employee Competence As A Moderating Variable. Journal of Economic Appreciation , 13 (1), 196–209.
Medina-García, M., Higueras-Rodríguez, L., García-Vita, M. a . M., & Doña-Toledo, L. (2021). Ict, disability, and motivation: Validation of a measurement scale and consequence model for inclusive digital knowledge. International Journal of Environmental Research and Public Health , 18 (13). https://doi.org/10.3390/ijerph18136770
Mugiyantiningsih, Y. (2023). Analysis of the Implementation of Internal Control Systems for the Financial Effectiveness of Gas Station Digitalization in Cash Receipt and Expenditure Accounting .
Nibeza, S. (2024). Effectiveness of Internal Control Systems on the performance of Hospitality Industry Management. A Case of Moriah Hill Resort . https://www.researchgate.net/publication/382529596
Novianti, N., & Firmanto, Y. (2022). Implementation of Information Technology, Opportunity, and Tendency of Fraud. Asia Pacific Fraud Journal , 7 (1), 65. https://doi.org/10.21532/apfjournal.v7i1.255
Nurhayati, E. (2022). The Influence of Internal Control Effectiveness, Compensation Suitability, Accounting Rule Compliance and Unethical Behavior on the Tendency of Accounting Fraud (Empirical Study of Retail Companies in Kuningan Regency). JRKA , 8 (1), 70–84.
Pamungkas, G. (2023). The Influence of Internal Control Systems and Compensation on Fraud Tendencies in the Fraud Triangle Perspective. ProBusiness : Journal of Management , 14 (5), 170–176.
Pattiasina, V., Sutisman, E., Patiran, A., & Yohanis Tamaela, E. (2022). The Effect of The Effectiveness of Internal Controls, Accounting Rules Compliance, Appropriate Compensation, Management Morality, and Organizational Ethical Culture toward Accounting Fraud Trends in Jayapura District Government. In March 2022 (Vol. 20, Issue 1). http://jurnalnasional.ump.ac.id/index.php/kompartemen/
PHILEP NJONJIE, GNHG (2019). The Influence of Management Competence, Internal Control Effectiveness and Compensation Suitability on the Tendency of Accounting Fraud in BUMDes Fund Management. JIMAT (Scientific Journal of Accounting Students) Ganesha University of Education , 12 (1), 2614–1930.
Prahasyila, TA, Tanuwijaya, J., & Gunawan, AW (2024). The Role of Work Motivation, Workload, and Competency in Influencing Employee Performance through Job Satisfaction. Syntax Transformation , 5 (8).
Putri, ML, & Laksmi, AC (2019). Analysis of the Effect of Internal Control Effectiveness, Appropriateness of Compensation, and Apparatus Morality toward Unethical Behavior and Tendency of Accounting Fraud .
Rachmah, S., & Rahmawati, T. (2020). The Influence of Individual Morality, Internal Control Effectiveness, Compensation Suitability and Information Asymmetry on Accounting Fraud. in August (Vol. 7).
Ratna Sari, I., & Rifas, H. (2024). Considerations of Religion and Situational Factors, Internal Control on the Occurrency of Fraud Trends: An Experimental Study of the Financial Services Sector in Indonesia (Vol. 1, Issue 2).
Sahla, WA, & Ardianto, A. (2023). Ethical values and auditors fraud tendency perception: testing of fraud pentagon theory. Journal of Financial Crime , 30 (4), 966–982. https://doi.org/10.1108/JFC-04-2022-0086
Sánchez-Aguayo, M., Urquiza-Aguiar, L., & Estrada-Jiménez, J. (2021). Fraud detection using the fraud triangle theory and data mining techniques: A literature review. In Computers (Vol. 10, Issue 10). MDPI. https://doi.org/10.3390/computers10100121
Santoso, B. (2019). Influence of System Quality, Information Quality, Service Quality on User Acceptance and Satisfaction and Its Impact on Net Benefits (Study of Information System Users Lecturer Performance Load (BKD) in Malang State University). In HOLISTICA (Vol. 10).
Savitri et al. (2021). Empirical Research Methods of Path Analysis Model and Analysis Using SmartPLS .
Setiawan, AB, Program, H., & Akuntansi, S. (2022). Effect of The Human Resource Competency, Individual Morality And Internal Control System of Fraud Prevention of Village Fund Based on The Perspective of The Village Aparature. In Karimah Tauhid (Vol. 1, Issue 1). http://www.sukabumiupdate.com
Setiawan, S. (2018). The Effect of Internal Control and Individual Morality on the Tendency of Accounting Fraud. Asia Pacific Fraud Journal , 3 (1), 33. https://doi.org/10.21532/apfj.001.18.03.01.04
Shaqour, S., & Benchikh, H.H. (2023). Effectiveness of Internal Control Units in the Palestinian Public Sector . https://www.researchgate.net/publication/377020262
Sudaryati, E., Agustia, D., & Pratama, MI (2019). The effect of morality intensity and internal control regarding the accounting fraud tendency Sección General The effect of morality intensity and internal control regarding the accounting fraud tendency 35 (Vol. 4).
Sumayyah, IZ and MH (2022). The Influence of Information Technology and Compensation Suitability on Accounting Fraud. Fiscal: Journal of Accounting and Taxation , 1 (1), 45–54.
Sunaryo, K. (2019). The Influence of Compensation Suitability, Accounting Information Systems and Internal Control Effectiveness on the Tendency of Accounting Fraud. Journal of ASET (Accounting Research) , 11 (1), 71–84. https://doi.org/10.17509/jaset.v11i1.16031
Supriati, D., Ristiyani, R., & Rangga Bawono, I. (2020). The Effect of Information Technology and Internal Control of Accounting Fraud (Case Study at PT. Sugih Makmur Eka Industri Indonesia) .
Taufik, T. (2019). The Effect Of Internal Control System Implementation In Realizing Good Governance And Its Impact On Fraud Prevention . www.ijstr.org
Toja, VR, Riharjo, IB, & Handayani, N. (2024). The Effect of Internal Control, Professionalism, Pressure, and Anti-Fraud Awareness on Fraud Prevention. In Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) (Vol. 7, Issue 3).
Wirakusuma, IGB, & Setiawan, PE (2019). The Influence of Internal Control, Competence and Locus of Control on the Tendency of Accounting Fraud. E-Journal of Accounting , 1545. https://doi.org/10.24843/eja.2019.v26.i02.p26
Yufitrianisa, Wahyuningsih, E., Apriliani, M., Shaddiq, S., Zulkarnain, I., & Anggraini, N. (2022). The Influence of Human Resource and Marketing Competence, Morality, Whistleblowing, and Internal Control System on the Prevention of Fraud in Village Financial Management in Karimun Regency. International Journal of Latest Technology in Engineering, Management & Applied Science , 11 (12), 01–07. https://doi.org/10.51583/ijltemas.2022.111201
Agung, A., Sukranatha, K., Made, I., & Priyanto, D. (2019). Consumer Protection Against Fuel Refueling Fraud at Public Fuel Filling Stations in Bali.
Arianto, B., Tinggi, S., & Dwimulya, IE (2022). Tracking Whistleblowing-Based Fraud Detection (Vol. 2, Issue 2). www.jurnal.akuntansi.upb.ac.id
Arifin, A., Fitri Suyuthi, N., & Author, C. (2023). The Effect of Competency Development and Work Creativity on Employee Performance . https://doi.org/10.37899/journallabisecoman.v4i4.1535
Aris Astuti, W., Kurnia Rahayu, S., & Azahra Angelina, S. (2024). Technology Audit and Ethical Culture for Fraud Prevention in the Digital Era. Economics, Social Sciences, and Humanities . https://m.bisnis.com/
Ayu, G., Rencana, K., & Dewi, S. (2016). The Influence of Individual Morality and Internal Control on Accounting Fraud (Experimental Study on the Regional Government of Bali Province). In Jurnal Ilmiah Akuntansi • (Vol. 1, Issue 1).
Bastian, E., & Nurfaliani, SI (2023). The Influence of Human Resources, Accounting Information Systems, and Information Technology on the Tendency of Accounting Fraud. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi , 10 (2), 296–309. https://doi.org/10.30656/jak.v10i2.6303
Budhiasa, S., & Yasa, M. (2016). Social Capital Network And Capabilities As Instruments of The Poor Household Reduction Strategy: Case Study of North Bali Province Indonesia. European Journal of Business, Economics and Accountancy , 4 (7). www.idpublications.org
Choirunnisa, R. (2022). The Influence of Auditor Competence and Utilization of Information Technology on Fraud Detection. Trisakti Accounting Journal , 9 (1), 119–128. https://doi.org/10.25105/jat.v9i1.10294
Farochi, MFF, & Nugroho, AHD (2022). The Influence of Internal Control and Good Corporate Governance on Fraud Prevention. Journal of Research and Development of Science and Humanities , 6 (1), 86–92. https://doi.org/10.23887/jppsh.v6i1.46071
Fazini, HN (2018). The Influence of Human Resources and Internal Control on Accounting Fraud Study at PT Pegadaian (Persero) in Banda Aceh City. Journal of Accounting Economics Students (JIMEKA) , 3 (4), 625–637. www.bpkp.com
Fernandhytia, F., & Muslichah, M. (2020). The Effect of Internal Control, Individual Morality and Ethical Value on Accounting Fraud Tendency. Economics And Management Media , 35 (1), 112. https://doi.org/10.24856/mem.v35i1.1343
Fidianatun, Animah. Yusli. Mariadi. (2023). Fraud Tendency in BUMDes “Semangat Pemuda” Village of Giri Sasak, Kuripan District, West Lombok Regency. Valid Scientific Journal , 20 (2), 33–41.
Haliah, Hasan, H., Syamsuddin, Fatmawati, Dewi, ARS, Oemar, MAFI, & Razak, LA (2025). The Effect Of Political Will, Information Technology, And The Quality Of Financial Reporting Information On Fraud Prevention. Public and Municipal Finance , 14 (1), 13–22. https://doi.org/10.21511/pmf.14(1).2025.02
Hamid, RS, Anwar, SM, Snow, Rahmawati, Hastuti, & Lumoindong, Y. (2019). Using the triple helix model to determine the creativity of a capability of innovative environment. IOP Conference Series: Earth and Environmental Science , 343 (1). https://doi.org/10.1088/1755-1315/343/1/012144
Irwan Kusumah, A., & Nurnilasari, N. (2023). The Effect of Competency on Employee Performance at PT. FSCM Manufacturing Indonesia Cirebon Filter Plant. Original Article . https://doi.org/10.24815/Riwayat.v7i1.37252
Kagias, P., Cheliatsidou, A., Garefalakis, A., Azibi, J., & Sariannidis, N. (2022). The fraud triangle – an alternative approach. Journal of Financial Crime , 29 (3), 908–924. https://doi.org/10.1108/JFC-07-2021-0159
Kurniawan, F., & Purwati, AS (2021). The Influence of Internal Control, Compensation Suitability, Corporate Ethical Culture, Competency, Organizational Justice, Standard Enforcement, Asymmetric Information on Fraud Trends in Banking Article Information (Vol. 2, Issue 1). https://journal.unsika.ac.id/index.php/IJATB
Lai, J. W. M., De Nobile, J., Bower, M., & Breyer, Y. (2022). Comprehensive evaluation of the use of technology in education – validation with a cohort of global open online learners. Education and Information Technologies , 27 (7), 9877–9911. https://doi.org/10.1007/s10639-022-10986-w
Mazaya, S., Ar, F., & Pratama, D. (2025). The Effect Of Organizational Commitment, Internal Control, And Religiosity on Fraud Prevention In Opd Of Pekanbaru City With Employee Competence As A Moderating Variable. Journal of Economic Appreciation , 13 (1), 196–209.
Medina-García, M., Higueras-Rodríguez, L., García-Vita, M. a . M., & Doña-Toledo, L. (2021). Ict, disability, and motivation: Validation of a measurement scale and consequence model for inclusive digital knowledge. International Journal of Environmental Research and Public Health , 18 (13). https://doi.org/10.3390/ijerph18136770
Mugiyantiningsih, Y. (2023). Analysis of the Implementation of Internal Control Systems for the Financial Effectiveness of Gas Station Digitalization in Cash Receipt and Expenditure Accounting .
Nibeza, S. (2024). Effectiveness of Internal Control Systems on the performance of Hospitality Industry Management. A Case of Moriah Hill Resort . https://www.researchgate.net/publication/382529596
Novianti, N., & Firmanto, Y. (2022). Implementation of Information Technology, Opportunity, and Tendency of Fraud. Asia Pacific Fraud Journal , 7 (1), 65. https://doi.org/10.21532/apfjournal.v7i1.255
Nurhayati, E. (2022). The Influence of Internal Control Effectiveness, Compensation Suitability, Accounting Rule Compliance and Unethical Behavior on the Tendency of Accounting Fraud (Empirical Study of Retail Companies in Kuningan Regency). JRKA , 8 (1), 70–84.
Pamungkas, G. (2023). The Influence of Internal Control Systems and Compensation on Fraud Tendencies in the Fraud Triangle Perspective. ProBusiness : Journal of Management , 14 (5), 170–176.
Pattiasina, V., Sutisman, E., Patiran, A., & Yohanis Tamaela, E. (2022). The Effect of The Effectiveness of Internal Controls, Accounting Rules Compliance, Appropriate Compensation, Management Morality, and Organizational Ethical Culture toward Accounting Fraud Trends in Jayapura District Government. In March 2022 (Vol. 20, Issue 1). http://jurnalnasional.ump.ac.id/index.php/kompartemen/
PHILEP NJONJIE, GNHG (2019). The Influence of Management Competence, Internal Control Effectiveness and Compensation Suitability on the Tendency of Accounting Fraud in BUMDes Fund Management. JIMAT (Scientific Journal of Accounting Students) Ganesha University of Education , 12 (1), 2614–1930.
Prahasyila, TA, Tanuwijaya, J., & Gunawan, AW (2024). The Role of Work Motivation, Workload, and Competency in Influencing Employee Performance through Job Satisfaction. Syntax Transformation , 5 (8).
Putri, ML, & Laksmi, AC (2019). Analysis of the Effect of Internal Control Effectiveness, Appropriateness of Compensation, and Apparatus Morality toward Unethical Behavior and Tendency of Accounting Fraud .
Rachmah, S., & Rahmawati, T. (2020). The Influence of Individual Morality, Internal Control Effectiveness, Compensation Suitability and Information Asymmetry on Accounting Fraud. in August (Vol. 7).
Ratna Sari, I., & Rifas, H. (2024). Considerations of Religion and Situational Factors, Internal Control on the Occurrency of Fraud Trends: An Experimental Study of the Financial Services Sector in Indonesia (Vol. 1, Issue 2).
Sahla, WA, & Ardianto, A. (2023). Ethical values and auditors fraud tendency perception: testing of fraud pentagon theory. Journal of Financial Crime , 30 (4), 966–982. https://doi.org/10.1108/JFC-04-2022-0086
Sánchez-Aguayo, M., Urquiza-Aguiar, L., & Estrada-Jiménez, J. (2021). Fraud detection using the fraud triangle theory and data mining techniques: A literature review. In Computers (Vol. 10, Issue 10). MDPI. https://doi.org/10.3390/computers10100121
Santoso, B. (2019). Influence of System Quality, Information Quality, Service Quality on User Acceptance and Satisfaction and Its Impact on Net Benefits (Study of Information System Users Lecturer Performance Load (BKD) in Malang State University). In HOLISTICA (Vol. 10).
Savitri et al. (2021). Empirical Research Methods of Path Analysis Model and Analysis Using SmartPLS .
Setiawan, AB, Program, H., & Akuntansi, S. (2022). Effect of The Human Resource Competency, Individual Morality And Internal Control System of Fraud Prevention of Village Fund Based on The Perspective of The Village Aparature. In Karimah Tauhid (Vol. 1, Issue 1). http://www.sukabumiupdate.com
Setiawan, S. (2018). The Effect of Internal Control and Individual Morality on the Tendency of Accounting Fraud. Asia Pacific Fraud Journal , 3 (1), 33. https://doi.org/10.21532/apfj.001.18.03.01.04
Shaqour, S., & Benchikh, H.H. (2023). Effectiveness of Internal Control Units in the Palestinian Public Sector . https://www.researchgate.net/publication/377020262
Sudaryati, E., Agustia, D., & Pratama, MI (2019). The effect of morality intensity and internal control regarding the accounting fraud tendency Sección General The effect of morality intensity and internal control regarding the accounting fraud tendency 35 (Vol. 4).
Sumayyah, IZ and MH (2022). The Influence of Information Technology and Compensation Suitability on Accounting Fraud. Fiscal: Journal of Accounting and Taxation , 1 (1), 45–54.
Sunaryo, K. (2019). The Influence of Compensation Suitability, Accounting Information Systems and Internal Control Effectiveness on the Tendency of Accounting Fraud. Journal of ASET (Accounting Research) , 11 (1), 71–84. https://doi.org/10.17509/jaset.v11i1.16031
Supriati, D., Ristiyani, R., & Rangga Bawono, I. (2020). The Effect of Information Technology and Internal Control of Accounting Fraud (Case Study at PT. Sugih Makmur Eka Industri Indonesia) .
Taufik, T. (2019). The Effect Of Internal Control System Implementation In Realizing Good Governance And Its Impact On Fraud Prevention . www.ijstr.org
Toja, VR, Riharjo, IB, & Handayani, N. (2024). The Effect of Internal Control, Professionalism, Pressure, and Anti-Fraud Awareness on Fraud Prevention. In Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) (Vol. 7, Issue 3).
Wirakusuma, IGB, & Setiawan, PE (2019). The Influence of Internal Control, Competence and Locus of Control on the Tendency of Accounting Fraud. E-Journal of Accounting , 1545. https://doi.org/10.24843/eja.2019.v26.i02.p26
Yufitrianisa, Wahyuningsih, E., Apriliani, M., Shaddiq, S., Zulkarnain, I., & Anggraini, N. (2022). The Influence of Human Resource and Marketing Competence, Morality, Whistleblowing, and Internal Control System on the Prevention of Fraud in Village Financial Management in Karimun Regency. International Journal of Latest Technology in Engineering, Management & Applied Science , 11 (12), 01–07. https://doi.org/10.51583/ijltemas.2022.111201
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2025-04-03
##submission.howToCite##
RAHAYU, Ni Nyoman Saras Tri; ANIMAH, Animah.
Effectiveness of Internal Control, Employee Competence, Information Technology on Fraud Tendency in Sales Accounting System.
E-Jurnal Akuntansi, [S.l.], v. 35, n. 5, apr. 2025.
ISSN 2302-8556.
Tersedia pada: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/125313>. Tanggal Akses: 14 oct. 2025
doi: https://doi.org/10.24843/EJA.2025.v35.i05.p15.
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