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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) International Journal of Management, Economic and Accounting
Sangkot Khadijah
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Factors Affecting the Increase in Local Revenue of the City of Medan Sangkot Khadijah; Agus Tripriyono
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i01.2562

Abstract

This study aims to analyze the factors influencing the increase in Local Revenue of the City of Medan, focusing on Gross Regional Domestic Product (GRDP) and population size as the main variables. Using a quantitative approach with multiple linear regression analysis, this study analyzes secondary data from the period 2001–2024 obtained from the Central Statistics Agency (BPS). The results indicate that GRDP has a positive and significant effect on the City of Medan’s local revenue. Every increase in RDP is proportional to an increase in local revenue, indicating that regional economic growth directly drives the region’s capacity to generate more revenue from taxes and fees. Similarly, population size demonstrates a positive influence on local revenue, reflecting that an increase in population expands the tax and fee base, thereby enhancing the region’s revenue potential. Simultaneously, GRDP and population together explain approximately 92.9% of the variation in local revenue in the City of Medan, indicating the significant contribution of these two variables in determining local fiscal performance. This finding aligns with the Theory of Fiscal Decentralization, which states that regions capable of effectively managing economic and demographic factors will be better positioned to achieve fiscal autonomy. Based on these findings, it is recommended that the Medan City Government optimize economic sectors that can accelerate GRDP growth and leverage the city’s population to increase sustainable local revenue through more effective fiscal policies.
Determinants of Audit Quality in the Public Sector Sangkot Khadijah; Yusnita Nasution; Dewi Husnainy; Gina Ariesta Gobel; Dito Aditia Darma Nasution
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

Audit quality plays a vital role in strengthening accountability and improving financial governance in the public sector. High-quality audits are essential to ensure transparency, reliability of financial information, and public trust in government institutions. However, studies examining audit quality in the public sector, particularly in Indonesia, remain relatively limited compared to the extensive body of research focusing on the private sector. This study aims to systematically review and synthesize the existing literature related to the determinants of audit quality in the public sector. The research method employed is a literature review of national and international scholarly articles published between 2017 and 2021. The review results indicate that public sector audit quality is influenced by several key factors, including auditor competence and independence, professional skepticism, compliance with auditing standards and professional ethics, auditor motivation, and time budget pressure. In addition, the work environment and limitations in resources, which are commonly encountered in public sector institutions, also significantly affect audit quality. Furthermore, the unique characteristics of the public sector, such as regulatory complexity and public accountability demands, influence both the conceptualization and measurement of audit quality. This study is expected to provide a theoretical foundation for the development of a conceptual framework for public sector audit quality and to contribute to improving audit practices, governance, and accountability in public financial management.
Co-Authors Agus Tripriyono Dewi Husnainy Dito Aditia Darma Nasution Gina Ariesta Gobel Yusnita Nasution