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All Journal Ilomata International Journal of Tax and Accounting Budimas : Jurnal Pengabdian Masyarakat
Ni Nyoman Nikunja Vasini
Universitas Jenderal Soedirman
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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PENGUATAN TATA KELOLA KEUANGAN MELALUI SOSIALISASI ANTI-FRAUD PADA BUM DESA BERSAMA AJIMAS LESTARI LKD Ascaryan Rafinda; Azahra Nur Afifah; Ni Nyoman Nikunja Vasini; Farah Hanifa Abyandani; Tri Nurhayati
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 1 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i1.19452

Abstract

BUM Desa Bersama sebagai pengelola dana bergulir eks Program Nasional Pemberdayaan Masyarakat (PNPM) memiliki kompleksitas pengelolaan keuangan dan keterlibatan dana publik yang berpotensi menimbulkan risiko fraud apabila tidak didukung tata kelola yang memadai. Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan pemahaman dan kesadaran pengurus serta kader BUM Desa Bersama Ajimas Lestari LKD mengenai konsep anti-fraud dalam pengelolaan keuangan. Metode yang digunakan adalah pendekatan edukatif dan partisipatif melalui sosialisasi anti-fraud yang meliputi tahap persiapan, pelaksanaan, dan evaluasi. Kegiatan diikuti oleh 25 peserta yang terlibat langsung dalam pengelolaan dana bergulir. Evaluasi dilakukan menggunakan pre-test dan post-test serta observasi partisipasi peserta. Hasil kegiatan menunjukkan peningkatan pemahaman peserta, ditunjukkan oleh kenaikan rata-rata nilai dari 62 menjadi 85, serta partisipasi aktif selama kegiatan berlangsung. Temuan ini menunjukkan bahwa sosialisasi anti-fraud efektif dalam mendukung penguatan tata kelola keuangan BUM Desa Bersama.
The Effect of External Audit Quality, Auditor Reputation, and Auditor Rotation on the Financial Performance of Conventional Banks in Indonesia Ni Nyoman Nikunja Vasini; Dewi Susilowati
Ilomata International Journal of Tax and Accounting Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i2.2207

Abstract

This study examines the impact of external audit quality, auditor reputation, and auditor rotation on the financial performance of conventional banks in Indonesia. A panel data regression approach is applied to a sample of 28 conventional banks listed on the Indonesia Stock Exchange from 2020 to 2024, yielding 140 bank-year observations, and a Random Effects Model is used as the estimator. Bank financial performance is proxied by return on investment (ROI), measured as net profit after tax divided by total earning assets, as these assets represent the primary source of bank income and reflect the effectiveness of core banking asset management. External audit quality is proxied by the number of OJK-licensed Public Accountants within a Public Accounting Firm; auditor reputation is measured by the auditor’s sanction history; and auditor rotation is defined as changes in Public Accountants within the same firm.  The results show that external audit quality is positively associated with bank financial performance ( = 0.0016), while auditor reputation is also positively associated ( = 0.0012). In contrast, auditor rotation shows a negative association ( = -0.0019). The strongest positive coefficient is found in external audit quality, whereas auditor rotation shows the strongest effect in absolute magnitude. These findings support Agency Theory by emphasizing the role of external auditing as a monitoring mechanism to reduce information asymmetry. This study contributes methodologically by introducing auditor-level proxies within the OJK regulatory framework and offers practical implications for regulators and Public Accounting Firms in strengthening supervisory effectiveness in the banking sector.
Co-Authors Ascaryan Rafinda Azahra Nur Afifah Farah Hanifa Abyandani Susilowati, Dewi Tri Nurhayati