Teaching
Research
Publication
Intellectual Property
Community Services
Personal Development
Certification
Industry Sector
Achievement
Academic and practitioner specializing in auditing, forensic accounting, and financial reporting quality. Affiliated with Bina Nusantara University with a sustained record of national and international publications and a strong citation impact (Google Scholar h-index).
Research focuses on fraud detection through integrated analytical frameworks (Fraud Hexagon, Beneish M-Score), digital transformation in auditing, and the application of machine learning in financial statement analysis. Additional expertise spans audit fees, firm characteristics, and financial reporting quality across ASEAN markets, as well as earnings management and banking analysis.
Author of reference works in cost accounting, internal auditing, and financial reporting. Combines theoretical rigor with practical experience in risk-based audit, IT audit, and corporate governance to advance transparency and accountability in technology-driven financial environments.
DEGREE
Master of Management (Finance), Gadjah Mada University, Indonesia, 1996
Bachelor of Accounting, Padjadjaran University, Indonesia, 1993
KEY RESEARCH AREAS
- Auditing & Audit Quality
- Fraud Detection & Forensic Accounting Artificial Intelligence in Auditing
- Financial Reporting & Corporate Governance
- Digital Literacy & Technology Adoption
Professional Engagement
PROFESSIONAL CERTIFICATIONS
- CA (Chartered Accountant)
- Cert.DA (Certified Data Analyst)
- Qualified Internal Auditor (QIA)
PROFESSIONAL ACTIVITIES & APPOINTMENTS
- Independent Member, Audit Committee — Asuransi Takaful Utama (2019 – Present)
- Independent Member, Audit Committee — PT Pupuk Kujang (Persero) (2014 – 2017)
- Guest Lecturer — Padjadjaran University, Bandung (2008 – 2020)
Courses: Banking Accounting (Undergraduate); Banking Audit & Risk Management (Graduate)
- Trainer & Resource Person — IFRS Financial Reporting, Audit, Risk Management, and Banking
Rewards & Grants
- Research Grant — Bina Nusantara University, No. 029/VR.RTT/V/2016 "Analisis Kesenjangan Pedoman Akuntansi Perbankan (Revisi 2008) terhadap Standar Akuntansi Keuangan Terkini (2015)"
- Copyright Registration — No. C00201203768 (2012) Buku Akuntansi Biaya
