Author

Driana Leniwati

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Open access Aug 2026

Fixed Asset Maintenance Budgeting in a State-Owned Logistics Enterprise: A Political Economy Accounting Perspective

This study examines how fixed asset maintenance budgeting is formed, implemented, and negotiated within a state-owned logistics enterprise in Indonesia, using a Political Economy Accounting (PEA) perspective. Rather than treating budgeting as a neutral technical exercise, PEA views accounting practice as an outcome of...

Dusty Widha Hutama, Driana Leniwati · Journal of Economic Educatio... · 0 citations

Review Open access Aug 2026

Internal Audit and Accounting Information System Integration for Construction Project Financial Risk Control: A Qualitative Case Study

This study examines how the integration of Internal Audit and Accounting Information System (AIS) is perceived by organizational actors to support financial risk control in construction projects, using PT MM as an illustrative case. The study was motivated by observations that internal audit at PT MM has traditionally...

Nurlillah Dwinda Wicaksono, Driana Leniwati · Journal of Economic Educatio... · 0 citations

Open access Aug 2026

Risk Management and Auditor Competence Associated with Risk-Based Internal Audit Effectiveness: Audit Quality as Moderator in an Indonesian SOE

This study examines the associations between risk management and auditor competence with risk-based internal audit (RBIA) effectiveness and tests whether audit quality moderates these relationships in an Indonesian state-owned enterprise (SOE) subholding operating in port and maritime services. A sequential explanatory...

D. Kurniawan, Driana Leniwati · Indonesian Journal of Busine... · 0 citations