Author

Ira Hapsari

3 papers indexed here

We haven’t gathered this author’s papers yet. Follow them and we’ll fetch their work.

Not the right person? Other researchers publish under this name.

Open access Oct 2026

COSO-based internal controls and occupational fraud mitigation in Indonesian private universities

Purpose: This study examines how the five COSO internal control components control environment, risk assessment, control activities, information and communication, and monitoring contribute to occupational fraud mitigation in Indonesian private universities. Occupational fraud is examined as a multidimensional construc...

Erna Handayani, A. Garad, Suryo Pratolo et al. · Jurnal Akademi Akuntansi · 0 citations

Open access Sep 2026

Peran Kinerja Keuangan dalam Pengaruh Intellectual Capital, Good Corporate Governance, Ukuran Perusahaan terhadap Nilai Perusahaan

This study aims to examine the effect of intellectual capital, good corporate governance, and firm size on firm value, and to test the moderating role of financial performance in technology sector companies listed on the Indonesia Stock Exchange during 2021–2024. Secondary data were collected from annual reports using...

Fauzan Bahy Azzahra, S. Wahyuni, Azmi Fitriati et al. · EKONOMIS Journal of Economic... · 0 citations

Open access Aug 2026

Community Engagement for Educational Innovation: Implementing the SOLO Taxonomy to Foster Higher-Order Learning at Yala Rajabhat University, Thailand

Community engagement plays an important role in promoting educational innovation and enhancing higher-order learning in higher education. This community engagement program aimed to introduce and implement the Structure of the Observed Learning Outcome (SOLO) Taxonomy to support students' higher-order thinking skills at...

W. N. Yanuarto, Gunawan, Ira Hapsari et al. · International Journal Of Com... · 0 citations