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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL AKUNTANSI DAN AUDITING Prosiding PESAT Journal of Economics, Business, & Accountancy Ventura EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Kajian Akuntansi Jurnal Riset Akuntansi dan Keuangan AFRE Accounting Financial Review Owner : Riset dan Jurnal Akuntansi Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Akuntansi dan Bisnis The Indonesian Journal of Accounting Research Coopetition : Jurnal Ilmiah Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Journal of Economics and Business UBS Jurnal Manajemen Bisnis dan Keuangan Accounting and Finance Studies Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Manado (JAIM) IIJSE International Research Journal of Business Studies Jurnal Akuntansi E-Jurnal Akuntansi Balance : Jurnal Akuntansi dan Bisnis
Dwi Martani
Fakultas Ekonomi Dan Bisnis, Universitas Indonesia Jl. Dr. Sumitro Djojohadikusumo (Lkr. Kampus Raya)), Depok
Religion Aerospace Engineering Arts Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Mathematics Social Sciences Other

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Review Evaluation of Simalungun Regency Government Financial Reports Purba, Efri Elsridayani; Martani, Dwi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.2885

Abstract

The research aims to evaluate financial report examinations based on Government Regulation No. 4 of 2018 and analyze the quality of financial report examinations in Simalungun Regency. Despite compliance with regulations, the examination process could be more optimal as the review team did not assess SPI, conducted oral interviews without documented records, lacked questionnaires, and had a limited review period of ten days. This study was prompted by unqualified audit opinions in 2017-2018 and a need for information on obtaining unqualified audit opinions. The qualitative research employed a case study approach with descriptive analysis techniques, gathering data through document examinations, checklists, and interviews. Findings indicate that examining financial reports in Simalungun Regency followed Government Regulation No. 4 of 2018 but could be more optimal. Constraints include low reviewer competence and quantity, limited review time, and inadequate review training. The study concludes that the examination quality can be improved but is hindered by low reviewer competence and quantity, limited review time, and inadequate training. These insights highlight the need to enhance examination processes to ensure financial report reliability and accuracy, with recommendations for further research to explore audit opinions from external and internal perspectives and assess the role of APIP in enhancing financial report quality. These findings provide valuable contributions to financial governance improvement in Simalungun Regency and beyond.
The Effect of Auditor Quality on the Follow-Up of Audit Recommendation Setyaningrum, Dyah; Gani, Lindawati; Martani, Dwi; Kuntadi, Cris
International Research Journal of Business Studies Vol. 6 No. 2 (2013): August - November 2013
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.6.2.89-104

Abstract

The purpose of this study is to measure auditor quality of The Audit Board of the Republic of Indonesia (BPK) and investigates the effect of auditor quality on the follow-up of audit recommendation. This study uses sample of local government financial statements in Indonesia from 2010-2012. Using principle component analysis method, the result shows that there are four components extracted that form auditor quality which is experience, training, motivation, and education. All four components are then combined into a single auditor quality index that represents comprehensive measure of auditor quality. The test result shows positive effect between auditor quality and follow-up of audit recommendation. This indicates that high quality auditor is able to produce appropriate recommendations that can be easily followed up by the auditee. The more recommendations are acted upon, the better the quality of local government financial statements.
Internal Control and Financial Accountability in Non-Tax Forest Revenue Management: A Qualitative Study Elis Nur Aisyah; Dwi Martani
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i1.601

Abstract

This study critically examines the internal control system over Non-Tax State Revenue (PNBP) derived from forest area utilization within the Directorate General of Forest Area Planning and Establishment of Forest Management Areas (RPKHPWPH) under the Ministry of Forestry. The performance audit by the Supreme Audit Agency (BPK) reported that the internal control over PNBP for Forest Area Utilization still requires further evaluation. Drawing on a qualitative approach based on descriptive analysis, observation, interviews, and field observations, this research reveals shortcomings in monitoring, evaluation, and documentation. Several necessary improvements in the internal control system for PNBP PKH at the Directorate of RPKHPWPH encompass improving a culture of control, risk mitigation, implementing stricter policies, enhancing transparency, adopting a preventive approach, and engaging stakeholders to achieve organizational objectives efficiently. Recommendations to enhance the internal control system for PNBP PKH include the necessity for initiatives to foster a culture of control, robust risk mitigation, high transparency, preventive approaches, stakeholder involvement, and better monitoring.
Evaluasi Pengendalian Internal Atas Pengamanan Aset: Studi Kasus Pemda ABC Setiyani, Laras; Martani, Dwi
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 12 (2025): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i12.5043

Abstract

This study is to asses government internal control system (SPIP) to secure regional asset, the ABC Regional Government becomes an important part of the asset management process to be held accountable on the operations. The urgency of the matter, as evidenced by the 2022 and 2023 findings of the Supreme Audit Agency, indicates that there is a lack of administrative, physical and legal protection over the assets, endangering their integrity and public value. The study attempts to assess the implementation of the five components of SPIP, comprising the control environment, risk assessment, control activities, information and communication as well as monitoring. The assessment shall relate to the asset safeguarding in ABC Region Government. Using a qualitative method and a case study design, the data were gathered through semi-structured interviews of three key informants, field observations, and document analysis. The data were thoroughly analyzed using thematic procedures. The research findings indicate that ABC Regional Government has implemented several elements of SPIP, but there are still some weaknesses marked by insufficient administrative documentation and asset monitoring. More particularly the absence of the full legal ownership documents for both land and vehicles continues to expose the risk of misappropriation. The research concludes that the integration of these five components in SPIP can be strengthened to improve the accountability of asset management and relevant to good governance. It is possible that the research findings offer theoretical insights for the development of public sector internal control research and practical recommendations for protecting local government assets.
Evaluation of Internal Auditors' Role as Trusted Advisors to providing added value for organization Rachmayanti, Liyana; Martani, Dwi
AFRE (Accounting and Financial Review) Vol. 8 No. 1 (2025): March 2025
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v8i1.14764

Abstract

This study aims to evaluate the role of PPATK's internal audit trusted advisor using Richard F. Chambers' trusted advisor attributes and the added value provided. This research uses a qualitative approach with a case study method. The results showed that the fulfillment of six attributes optimally, the role of internal auditors as trusted advisors can be said to be quite strong, although there are still three attributes (result focused, inspirational leaders, and technical expertise) that need to be optimized. This study also reveals the importance of improving soft and hard skills, as well as communication skills in improving their role as trusted advisors. In addition, this study also shows that internal auditor advisory has provided added value in five aspects (better decision-making processes, efficiency and effectiveness, risk management, strengthening internal controls, and compliance with regulations), although it has not been evenly distributed to all aspects and all supervision clients. This study implies that although respondents' perceptions have shown that internal auditors have acted as trusted advisors, it is necessary to evaluate the scope of advisory activities, and the added value generated. With a broader scope, internal auditors can further enhance their role and provide added value in more strategic areas. JEL Classification: Е24; Е41; Е64 DOI: https://doi.org/10.26905/afr.v8i1.14764
Evaluating Auditor Independence in Audit Engagements: A Case Study of Public Accounting Firm X Nabila, Shafira Tasya; Martani, Dwi
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p04

Abstract

Auditor independence is the foundation of audit credibility, yet in practice it is often threatened by long-term relationships, fee dependency, and implicit client pressures particularly within medium-sized public accounting firms. This study aims to analyze the forms of independence threats that arise in audit practices at KAP X and evaluate the mitigation strategies implemented by auditors and the organization. Data were collected through in-depth interviews with partners, senior auditors, junior auditors, and regulators, as well as analysis of internal documents such as independence policies and independence declaration forms. The findings reveal four primary threats, self-interest, familiarity, intimidation, and self-review emerging through relational dynamics and economic pressures. Although mitigation strategies exist, they remain informal and rely heavily on partner leadership. The study concludes that auditor independence is more strongly shaped by ethical culture and daily practices than by structured quality control systems.
Co-Authors A.A. Ketut Agung Cahyawan W Agusmansyah Agusmansyah Amrullah, Ahmad Fauzi Anindhita, Anggara A. Anindhita, Anggara A. Arya Marantika Azolla Degita Azis Boris Satriyo Utomo Cris Kuntadi Debby Fitriasari Dian Pratiwi Elis Nur Aisyah Etika Karyani Fitriany Fitriany, Fitriany Grace Talenta Hutagalung Gratia Mastauly Situmorang Hashfi, Muhammad Hammam Al Hilda Rosietta, Hilda I Made Pradana Adiputra I Putu Hendra Martadinata . Ilha Refyal Lindawati Gani Mandisa, Ayub Marganingsih, Arywarti Marganingsih, Arywarti Muammar Khadafi Nabila, Shafira Tasya Nurgiyanti Nurgiyanti Nurul Ainuzzahrah Oktavia Oktavia Oktaviani, Intan Herlina Oktaviani, Intan Herlina Persada, Aulia Eka Persada, Aulia Eka Purba, Efri Elsridayani Purwa Wicaksono, Swara Aldy Rachmawati, Nurul Aisyah Rachmayanti, Liyana Rahfiani Khairurizka Ramadhan, Alif Indra Setiyani, Laras Sidharta Utama Stellaria Dyah Prametisiwi Sugiarto, Tri Syamsiar, Syamsiar Tb. M. Yusuf Khudri Teguh I. Maulana Willi Williyanto Zulma, Gandy Wahyu Maulana