Article Per Year (5 Year)
p-Index From 2021 - 2026
0.92
P-Index
This Author published in this journals
All Journal Dinamika: Jurnal Bahasa, Sastra, dan Pembelajarannya JAMANTA Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Malik Al-Shalih: Jurnal Pengabdian Masyarakat
Putri Nabila
Universitas Islam Negeri Sultanah Nahrasiyah Lhokseumawe
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
ENHANCING GOOD GOVERNANCE TROUGH PUBLIC SECTOR PERFORMANCE AUDITS: THE MEDIATING ROLE OF FINANCIAL MANAGEMENT ACCOUNTABILITYk Putri Nabila; Isra Maulina
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i1.1517

Abstract

The increasing demand for transparent and accountable public governance has highlighted the strategic role of performance audits in strengthening public financial management. While previous studies have extensively discussed either performance auditing or financial accountability, limited attention has been given to how financial management accountability functions as a mechanism through which performance audits contribute to the realization of good governance. This study aims to examine the effectiveness of public sector performance audits in promoting good governance through financial management accountability in Indonesia. A qualitative descriptive approach was employed using documentary research and non-participant observation. The data consisted of government financial statements, performance audit reports issued by the Audit Board of the Republic of Indonesia (BPK), fiscal regulations, government policy documents, and relevant academic literature. Data were analyzed using qualitative content analysis involving data organization, reduction, interpretation, and source triangulation to ensure the credibility of the findings. The results indicate that performance audits significantly strengthen financial management accountability by improving transparency, internal control systems, and outcome-based public financial reporting. The implementation of Government Accounting Standards (SAP) further enhances the quality and reliability of financial reporting, thereby supporting the realization of good governance. Nevertheless, the effectiveness of accountability remains constrained by disparities in human resource capacity, limited digital financial management systems, and organizational resistance to transparency. The study contributes to the public governance literature by emphasizing the mediating role of financial management accountability in linking performance audits with good governance. Practically, the findings highlight the importance of strengthening auditor competencies, digital governance, institutional commitment, and integrated oversight systems to promote sustainable and accountable public sector governance.
ENHANCING GOOD GOVERNANCE TROUGH PUBLIC SECTOR PERFORMANCE AUDITS: THE MEDIATING ROLE OF FINANCIAL MANAGEMENT ACCOUNTABILITYk Putri Nabila; Isra Maulina
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i1.1517

Abstract

The increasing demand for transparent and accountable public governance has highlighted the strategic role of performance audits in strengthening public financial management. While previous studies have extensively discussed either performance auditing or financial accountability, limited attention has been given to how financial management accountability functions as a mechanism through which performance audits contribute to the realization of good governance. This study aims to examine the effectiveness of public sector performance audits in promoting good governance through financial management accountability in Indonesia. A qualitative descriptive approach was employed using documentary research and non-participant observation. The data consisted of government financial statements, performance audit reports issued by the Audit Board of the Republic of Indonesia (BPK), fiscal regulations, government policy documents, and relevant academic literature. Data were analyzed using qualitative content analysis involving data organization, reduction, interpretation, and source triangulation to ensure the credibility of the findings. The results indicate that performance audits significantly strengthen financial management accountability by improving transparency, internal control systems, and outcome-based public financial reporting. The implementation of Government Accounting Standards (SAP) further enhances the quality and reliability of financial reporting, thereby supporting the realization of good governance. Nevertheless, the effectiveness of accountability remains constrained by disparities in human resource capacity, limited digital financial management systems, and organizational resistance to transparency. The study contributes to the public governance literature by emphasizing the mediating role of financial management accountability in linking performance audits with good governance. Practically, the findings highlight the importance of strengthening auditor competencies, digital governance, institutional commitment, and integrated oversight systems to promote sustainable and accountable public sector governance.
Semiotika Ferdinand De Saussure dalam Iklan Marjan di Televisi: Studi Kasus: Iklan Tahun 2019-2026 Wiwi Sulistiani; Rifni Zuyinna; Qonita Sholihat; Putri Nabila; Istiqamah Istiqamah
Dinamika: Jurnal Bahasa, Sastra, dan Pembelajarannya Vol. 9 No. 2 (2026): Bahasa, Sastra, dan Pembelajarannya
Publisher : Universitas Suryakancana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This article describe the meaning contained in Marjan advertisements for the Ramadan edition from 2019 to 2026 using Ferdinand de Saussure's semiotic approach. Advertisements are chosen as the object of study due to their powerful role in shaping product image and conveying messages through visual and narrative elements. The method used is descriptive qualitative, with data collected through observation and literature review. The findings reveal that Marjan advertisements consistently present signifiers in the form of visual elements such as characters, settings, and symbols of togetherness, and signifieds in the form of cultural meanings, emotional values, and moral messages. Narratives inspired by Indonesian folklore are packaged in a modern way to create a deep impression of togetherness, warmth, and hope, particularly within the context of the Ramadan month. This strategy positions Marjan advertisements not only as promotional media but also as a means of reinforcing cultural identity and social values in society.. Keywords: advertisement; semiotics; signifier; signified; television. ABSTRAK Artikel ini memaparkan makna yang terkandung dalam iklan Marjan edisi Ramadhan tahun 2019 sampai dengan tahun 2026 menggunakan pendekatan semiotika Ferdinand de Saussure. Iklan dipilih sebagai objek kajian karena memiliki kekuatan dalam membentuk citra produk dan menyampaikan pesan melalui unsur visual dan naratif. Metode yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui observasi dan studi pustaka. Hasil penelitian menunjukkan bahwa iklan Marjan secara konsisten menampilkan penanda (signifier) berupa elemen visual seperti tokoh, latar, dan simbol kebersamaan, serta petanda (signified) berupa makna-makna budaya, nilai emosional, dan pesan moral. Narasi yang diangkat dari cerita rakyat Indonesia dikemas secara modern untuk menciptakan kesan mendalam tentang kebersamaan, kehangatan, dan harapan, terutama dalam konteks bulan Ramadhan. Strategi ini menjadikan iklan Marjan tidak hanya sebagai media promosi, tetapi juga sebagai sarana penguatan identitas budaya dan nilai sosial di tengah masyarakat. Kata kunci: iklan; semoitika; signifier; signified; televisi.  
Dissemination and Assistance on Coretax Activation for Taxpayers at UIN Sultanah Nahrasiyah Lhokseumawe Isra maulina; Juliana Putri; Putri Nabila
Malik Al-Shalih : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2026): Malik Al-Shalih: Jurnal Pengabdian Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/malikal-shalih.v5i1.7833

Abstract

Digital transformation in tax administration through the implementation of the Coretax Administration System (Coretax) has become a strategic initiative by the government to improve service efficiency, transparency, accountability, and taxpayer compliance. This community service activity aims to enhance taxpayers’ understanding, skills, and independence through the socialization and assistance of Coretax activation in UIN Sultanah Nahrasiyah Lhokseumawe. The method used in this activity was Participatory Action Research (PAR), which consisted of preparation, socialization, training, hands-on practice, mentoring, and evaluation stages. The participants were individual taxpayers ASN UIN Sultanah Nahrasiyah Lhokseumawe. The results of the activity indicated an improvement in participants’ understanding of the functions and benefits of Coretax, technical abilities in account activation, as well as digital skills in using electronic tax administration systems. The level of participant involvement was also relatively high, reflecting taxpayers’ enthusiasm for practice-based mentoring programs. These findings reinforce the Technology Acceptance Model (TAM), which emphasizes that perceived ease of use and perceived usefulness influence technology acceptance. In addition, experiential learning and andragogical approaches proved effective in improving participants’ understanding through direct experience. Therefore, the socialization and mentoring of Coretax activation can serve as a strategic model in supporting the success of digital transformation in taxation and the sustainable improvement of taxpayer compliance.
Co-Authors Isra Maulina Istiqamah Istiqamah Putri, Juliana Qonita Sholihat Rifni Zuyinna Wiwi Sulistiani