This chapter examines the integration of internal audits and accounting information systems (AIS) as essential components of corporate governance in Indonesia, particularly within the construction industry. It argues that while traditional compliance mechanisms are insufficient to navigate the financial and legal complexities of large projects, integrating these systems enhances transparency, financial risk mitigation, and legal certainty. The findings highlight that governance effectiveness depends not only on formal regulations but on how effectively these systems are integrated and applied in practice. Moreover, the human dimension of governance, ensuring ethical collaboration between internal auditors, managers, and financial teams is crucial for the success of these integrated frameworks. The chapter suggests that this approach strengthens legal certainty and reduces exposure to risks associated with financial mismanagement and regulatory non-compliance.
Forewords v
Table of Content vii
When Numbers Meet Ethics: A Study of Islamic Business Ethics in Accounting Practices and Business Legal Compliance
Jihad Agil Maulana Kusuma 1
Normative Analysis of Corporate Legal Responsibility for Fulfilling Workers' Financial Rights from the Perspective of Labor Law and Accounting
Harti Novika Wiradhika 11
Gharar Analysis in Pre-Order and Dropshipping Practices: A Virtual Ethnographic Approach on Online Marketplaces
Dusty Widha Hutama 19
Integrated Agrarian Mediation: An Alternative Solution for Resolving Plantation Conflicts in Blitar
Dendi Wardana 27
Fairness of Micro Credit Contracts For Debtors
Dian Irani Agustina 31
Effectiveness of Business Dispute Resolution
Donny Arif Kurniawan 39
The Effectiveness of Alternative Dispute Resolution (ADR) in Dispute Settlement in Indonesia: A Theoretical and Empirical Study
Mariana Sari Dewi 49
Analysis of Anti-Monopoly Policies and Unfair Business Competition in the Railway Component Industry in Indonesia
Ibnu Aburizal Nashruddien MS 55
IoT-Enabled Supply Chain Governance: Strengthening Accounting Information Systems, Digital Transparency, and Smart Operational Accountability
Candra Bayu Suwito 63
Corporate Governance, Internal Audit Integration, and Legal Risk Mitigation In Indonesian Construction Projects
Nurlillah Dwinda Wicaksono 69
The Implementation of RWP in Bank X: Perspective of Indonesia Labor’s Law Framework
Fahrina Novia Rizki 79
Arbitration as the Primary Mechanism for Resolving Investment Contract Disputes: Speed and Legal Certainty
Rizka Syafira Amalia 87
