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All Journal JAMANTA Indonesian Journal of Applied Accounting and Finance Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung
Noor Syifa Rahmah
Politeknik Negeri Banjarmasin
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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ANALISIS KEWAJARAN OPINI LAPORAN AUDITOR PADA BANK TAPIN: STUDI DATA SEKUNDER Noor Syifa Rahmah; Monika Handayani
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2024): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i2.14695

Abstract

This study aims to analyze the fairness of auditor opinions on the financial statements of Bank Tapin using secondary data. Auditor opinions serve as an important indicator in assessing the transparency and fairness of a company's financial statements, particularly in the banking sector, which plays a significant role in the economy. In this study, the data used include the annual financial statements of Bank Tapin as well as the independent auditor's reports published during the period. The analysis is conducted by comparing the auditor opinions issued with the auditing standards applicable in Indonesia, namely SA (Standar Audit), to evaluate whether the opinions provided reflect fairness in accordance with generally accepted accounting principles. The results of the study indicate that the auditor's opinion for Bank Tapin during the analyzed period is unqualified, suggesting that the financial statements presented meet the criteria for fairness and transparency. This research is expected to contribute to the development of auditing practices in the banking sector and enhance understanding of the importance of auditor opinions in maintaining public trust in the financial stability of banks.
OPTIMIZING PUBLIC BUDGET PERFORMANCE THROUGH VALUE FOR MONEY PRINCIPLES: A QUALITATIVE STUDY OF INEFFICIENCY IN PUBLIC EXPENDITURE Noor Syifa Rahmah; Monika Handayani; Mahyuni; Tolik King
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 6 No. 1 (2026)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v6i1.2026

Abstract

Public expenditure is a fundamental fiscal instrument for governments to deliver public services, stimulate economic development, and improve public welfare. Despite substantial increases in public budget allocations, inefficient expenditure management remains a persistent challenge, resulting in a mismatch between financial resources utilized and the benefits generated. Previous studies have primarily examined public expenditure efficiency using quantitative approaches focused on capital expenditure and economic growth, leaving limited discussion of inefficiency across the entire public budgeting cycle. This study aims to identify the forms of public expenditure inefficiency, examine the factors contributing to inefficiency, and analyze the application of the Value for Money (VfM) framework in identifying and reducing inefficiency in public expenditure management. A qualitative descriptive approach was employed using secondary data collected through library research, including scholarly journals, academic books, government regulations, official reports, and policy documents. The data were analyzed through data reduction, data display, and conclusion drawing based on the Value for Money dimensions of economy, efficiency, and effectiveness. The findings reveal that public expenditure inefficiency occurs in multiple forms, including excessive bureaucratic expenditure, poorly targeted programs, inefficient procurement, delayed budget absorption, weak planning and monitoring, program duplication, underutilized infrastructure, low-quality outputs, and corruption-related irregularities. These inefficiencies are driven by weak institutional capacity, inaccurate data, limited transparency, fragmented coordination, and inadequate accountability mechanisms. The study highlights that the consistent implementation of the Value for Money framework can strengthen accountability, improve budget governance, optimize public expenditure performance, and ensure that public resources generate sustainable benefits for society.
OPTIMIZING PUBLIC BUDGET PERFORMANCE THROUGH VALUE FOR MONEY PRINCIPLES: A QUALITATIVE STUDY OF INEFFICIENCY IN PUBLIC EXPENDITURE Noor Syifa Rahmah; Monika Handayani; Mahyuni; Tolik King
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 6 No. 1 (2026)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v6i1.2026

Abstract

Public expenditure is a fundamental fiscal instrument for governments to deliver public services, stimulate economic development, and improve public welfare. Despite substantial increases in public budget allocations, inefficient expenditure management remains a persistent challenge, resulting in a mismatch between financial resources utilized and the benefits generated. Previous studies have primarily examined public expenditure efficiency using quantitative approaches focused on capital expenditure and economic growth, leaving limited discussion of inefficiency across the entire public budgeting cycle. This study aims to identify the forms of public expenditure inefficiency, examine the factors contributing to inefficiency, and analyze the application of the Value for Money (VfM) framework in identifying and reducing inefficiency in public expenditure management. A qualitative descriptive approach was employed using secondary data collected through library research, including scholarly journals, academic books, government regulations, official reports, and policy documents. The data were analyzed through data reduction, data display, and conclusion drawing based on the Value for Money dimensions of economy, efficiency, and effectiveness. The findings reveal that public expenditure inefficiency occurs in multiple forms, including excessive bureaucratic expenditure, poorly targeted programs, inefficient procurement, delayed budget absorption, weak planning and monitoring, program duplication, underutilized infrastructure, low-quality outputs, and corruption-related irregularities. These inefficiencies are driven by weak institutional capacity, inaccurate data, limited transparency, fragmented coordination, and inadequate accountability mechanisms. The study highlights that the consistent implementation of the Value for Money framework can strengthen accountability, improve budget governance, optimize public expenditure performance, and ensure that public resources generate sustainable benefits for society.
Co-Authors Mahyuni Monika Handayani Monika Handayani, Monika Tolik King