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Dito Aditia Darma Nasution
Universitas Pembangunan Panca Budi
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Journal : EDUCTUM: Journal Research

 1 
The Role of Internal Audit and Risk-Based Audit in Improving Local Government Financial Accountability Sofa, Aulia Rizka; Marbun, Nancy; Sembiring, Dealova Venolika Br; Sebayang, Vivi Febyani; Nst, Dito Aditia Darma
EDUCTUM: Journal Research Vol. 4 No. 2 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i2.1471

Abstract

This study aims to analyze the role of internal audit and the implementation of risk-based audits in improving local government financial accountability. Internal audit serves as a supervisory instrument that ensures regional financial management is carried out in accordance with the principles of transparency, efficiency, and regulatory compliance, while risk-based audits emphasize the identification and mitigation of key risks that have the potential to hinder the achievement of organizational goals. This study uses a qualitative approach with a conceptual-descriptive method through a literature review of laws and regulations, public sector audit standards, and relevant previous research findings. The analysis results indicate that the synergy between effective internal audit and the implementation of risk-based audits can strengthen the internal control system, improve the quality of supervision, and minimize the potential for irregularities in regional financial management. In addition, the use of information technology through the implementation of e-audit and digital data analysis contributes to increasing the efficiency, accuracy, and transparency of the audit process. Thus, the combination of internal audit and risk-based audit is a strategic instrument in realizing accountable, transparent, and integrity-based local government financial governance.
Materialistic Considerations in Auditing Financial Statements in BPK RI Azzahra, Syakirah; Munthe, Emi Dewi Putri; Nst, Dito Aditia Darma
EDUCTUM: Journal Research Vol. 4 No. 6 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i6.1472

Abstract

This study aims to evaluate the application of the materiality concept by auditors at the Indonesian Supreme Audit Agency (BPK RI) in the planning, implementation, and reporting stages of government financial statement audits. Materiality is a threshold used to determine whether misstatements in financial statements can influence the economic decisions of report users. The BPK RI uses standards stipulated in the State Financial Audit Standards (SPKN) and the Technical Instructions for Audits, which adopt international standards (ISSAI). Determining materiality at the BPK generally involves three main components: Planning Materiality, Implementation Materiality (Tolerable Misstatement), and the Posting Threshold. The analysis shows that materiality considerations at the BPK are not only quantitative but also qualitative, given the characteristics of public sector entities that place a strong emphasis on compliance with laws and regulations and public accountability. Misstatements that are small in value but have legal or political impact can be considered material in a BPK audit.
Co-Authors , Oktarini Khamilah Siregar Abdul Habib Sitompul Abrich H Adinata, Alvadila Dwi Adinda Desi Saputri Adinda Ramadhani Adnan Putra Pratama Agita Trianto Agustin, Khairani Ahmad Syarif Aldian, M. Rizki Alya Ramadhani Alya Rusana Pane Amanda Naibaho Amanda Syahfitri Ananda, Fadia Anastasia Eka Wardani Anastasia Eka Wardani Ancer Martati Ndraha Andini Putri Lestari Andreas Nainggolan Andryan Gandung Anggasari, Febyana Anggi Pratama Nasution Anggraini, Rafika Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Gunawan Annisa Ramadhani Ardyn Sari Sinaga Ari Antonius Sibarani Arief Nurhidayat Arwin Ashri.A.Handayani Astari, Prilia Ayunda Aulia Ayunda Aulia Azani, Namira Azun frinaldi meha Azzahra, Fathonah Azzahra, Syakirah Bagas Indrianto Prasetio Beby Citra Andini Bella Cyintia Maramis Bella Viona Sitompul Buaya, Register Launli Bunga Hafizah Raihani Chairunisa, Tengku Sheila Citra Nurdiana Cyndi Varelie Damanik, Annisa Fajariah Damanik, Dini Aulia Br Damayanti, Asty Tyty Darwin Darwin Dativa Dionisa Barus Daulay, Badriah Debby Yohanna Dedi Agus Pratikno Dedy Husrizal Syah, Dedy Husrizal Defri Dwi Saputra Dewi Apriliya Ritonga Dewi Husnainy Dheo Pradika Dhira Ahzara Permata Dhiva Ayu Sharanie Dinar Rizki Diva Maulidia Eka Kurniati Eka Novika br bukit Eky Ermal M Erlina Erlina Erlina Erlina Evan Tamaro Evi Beatric Dewi Zebua Fadhlan Fachri Fadlian Noor Fahrezi, Muhammad Rizky Fahrum Nisa Fahrum Nisa Fanny Dwi Cahya Farida Aryani Fauzi Aulia Akbar Fazru Muwazir Siregar Fildzah Shabrina Frendy Sihotang Galih Supraja Gani Gemilang Gina Ariesta Gobel Glen Hasian Marpaung Grace Jasmine Sinaga Gulo, Yurniwati Hairani Siregar Haka Haka Halimah Tusakdiyah Nst Handriyani Dwilita Hastuti, Noviana Sri Hayuri Maulana Heny Nurlaili Hutahaean, Sondang Lastiur Idhar Yahya Iin Sri Ayu Sihotang Ika Agustina Siahaa Ika Agustina Siahaan Irwanndri zandroto Iskandar Muda Iskandar Muda Ismail Jeane Seniwan Gulo Jefri Ronaldo Jessica Dwi Yolanda Pandiangan Jihan Galib Al-hadad Junawan Junawan Juni Yanti Napitupulu Kartika Novelia Nababan Kesia Manalu Khairani Siregar Khairunisa Khairunnisa Khanif Amar Lubis Kharisda Novtri Gratia Gulo Kristin Paulina Kurnia, Putri Kurniawan Dawolo Lasmian Panjaitan Linda Asriani Lubis, Mutiara Aulia Lucas Medianov Grand Lusi Winda Silaban M. Satya Adifka M.Diaz Arasta Mahza Mahza Sitorus Marbun, Nancy MARPAUNG, Tiar Vita Vera BR. Martin Yehezkiel Sianipar Martina, Dwy Happy Mendrofa, Sabar Jaya Miftahul Jannah Rahmatus Sani Simatupang Mika Debora Br Barus Muhammad Agus Muljanto Muhammad Arifin Harahap Muhammad Arsyad Hawari Muchsin Muhammad Firza Alpi, Muhammad Firza Muhammad Irza Aryasta Muhammad Rizqy Septyandy Muhammad Tegar Dwinata Muharrammaini, Ulfa Munthe, Emi Dewi Putri Muthia Algarini Nababan, Putri Enzelina Nabila Azhari Nabila Nabila Nabilah Denisa Nabilah Syaharani Najwa Rahmadini Nana Wahyuni Nany Erasti Sianturi Napitupulu, Juni Yanti Nasution, Siti Nur Fadhilah Nathanael Marvelino Saragih Sidauruk Ni Putu Novy Candra Dewi Nidya Mery Larasanti Nisa, Zainatun Novalia Talebong Novanda, Arya Novi Elmilawaty Novi Faurini Novriyan, Nadilla Nur Aisyah Nur Azizah Nurhaliza, Silvia Nurhidayah Dalimunthe Nurmarsya Aulia Nurul Aulia Rizki Permata, Suarika Diah Puteri Amelia Chaida Putri Oktavia Rafli alif k Rahman, Mujibu Raihatunnisa Bangun Ramadhan, Puja Rizqy Register Launli Buaya Renaldi Panjaitan Reni Vadia Renny Maisyarah Resa Kania Br Tarigan Reva Putri Arihan Reza Safrianto Rijal Mahmuda Phona Rika Armayanti Rimba Simanjuntak Risky Syahputra Rivaldy Amor Naposo Harahap Riza Milianda Kasa Rizki Nanda Fauzi Harahap Rizkina, Miftha Romadu Simanullang Sabar Jaya Mendrofa Safrianto, Reza Salsa Okdania Lubis Sangkot Khadijah Saptia Wulan Dini Sapto Wahyudin Sara Melati Octania Br Lumbanraja Sari, Meigia Nidya Sebayang, Saimara Sebayang, Vivi Febyani Sembiring, Celly Shetyana Br Sembiring, Dealova Venolika Br Sembiring, Egia Mintania Sri Rezeki Serdiani Munthe Sihombing, Ika Sijabat, Hotman D Silvi Dwi Utari Sinaga, Eben Ezer Sinaga, Ester Siti Rahmah Sitompul, Friska Sitompul, Gress Sofa, Aulia Rizka Sofyan A. P., Andi Baso Sonia Arapenta br Purba Soulthan Saladin Batubara Sundari Apriliani Supraja, Galih Surbakti, Ari Saputra Syahfitri, Hijriah Yana Syahrani, Annisa Syari, Meilya Evita Tagor Putra Sebayang Tambunan, Icha Tamara Tety Januarti Tomi Kusmanto Gulo Tri Hayati Tri Putrianis Laia Tripriyono, Agus Ujung, Jhonny Tumpal Parulian Uli Greace Ananda Sitorus Vadia, Reni Viktor D J Buulolo Vina Arnita Wahyu, Ahmad Braja Wahyudin, Sapto Welly, Yerisma Whildan witjaksana Wiwik Handayani Yani, Isbet Yohana Ewicha Br Harianja Yoriesto Stefhen Yusnita Nasution Yusril Fahri Zainatun Nisa Zamroni, Ahmad Zebua, Totona Berkat Elsuran Ziqra Elfhadjri ⁠Firhan Sudrajat