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All Journal International Journal of Public Budgeting, Accounting and Finance ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Indonesia Auditing Research Journal Jurnal Bakti Nusantara Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Afnisah, Anggi
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Medicine & Pharmacology Other

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THE EFFECT OF REGIONAL ORIGINAL INCOME AND CONSIDERATION FUNDS ON THE ALLOCATION OF THE CAPITAL SHOPPING BUDGET IN THE GOVERNMENT OF THE DISTRICT / CITY IN NORTH SUMATERA AND EAST JAVA WITH ECONOMIC GROWTH AS A MODERATING VARIABLE Afnisah, Anggi
International Journal of Public Budgeting, Accounting and Finance Vol 3 No 1 (2020): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to determine the effect of Local Own-source Revenue and Fiscal Balancing Funds (general allocation fund, special allocation fund, revenue sharing fund) on the allocation of capital expenditure budgets in District / City Governments in North Sumatra and East Java. In addition, this study will also examine economic growth variables which are used as moderating variables. This type of research is carried out based on associative research. This research was conducted in Regency / City Government in North Sumatra and East Java Provinces. By using purposive sampling technique, the number of research samples known is 34 districts / cities. This research was conducted for the period 2010-2018. The type of data used is secondary data and data analysis techniques used in this study are Panel Data Regression Analysis and Interaction Test. The results obtained in this study indicate that the Local Own-source Revenue (LOR), General Allocation Fund (GAF) and Revenue Sharing Fund (RSF) have a positive and significant effect on the allocation of capital expenditure budget. In addition, the moderating variable used in this study is that economic growth can be proven to be a moderating variable in the effect of Local Own-source Revenue and Special Allocation Fund. While the General Allocation Fund and Revenue Sharing Fund are not
Pencatatan Transaksi Setelah Tanggal Pelaporan: Perspektif IPSAS 14 Muhammad Yunus; Anggi Afnisah; Adam Afiezan; Khairul Amri Hasibuan
Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 3 (2025): December (In Press)
Publisher : PT Syamilah Literasi Islami

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Abstract

Events after the reporting date have a significant impact on the reliability of financial statements, both in the private and public sectors. In the public sector, the importance of identifying and classifying these events is crucial because they can influence decision-making, particularly by auditors and other stakeholders. This study aims to analyze the regulation and application of events after the reporting date based on IPSAS 14 and national regulations, namely Minister of Finance Regulation No. 157/PMK.05/2020. The method used is a qualitative descriptive approach through literature study and regulatory analysis. The results of the study indicate that the proper classification of adjusting and non-adjusting events and their adequate disclosure improve the transparency of public sector financial reports. Consistent implementation of these standards also strengthens the accountability of government entities and supports a more reliable audit process.
An examination of skepticism: Maintaining audit quality under the pressure of audit fees Anggi Afnisah; Khairul Amri Hasibuan
Indonesia Auditing Research Journal Vol. 15 No. 1 (2026): March: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i1.638

Abstract

Audit quality remains a critical issue in maintaining the credibility of financial reporting, particularly amid economic pressures arising from audit fee arrangements between auditors and clients. While audit fees are expected to reflect audit effort and complexity, their direct influence on audit quality remains debatable. In this context, professional skepticism may serve as a key behavioral factor determining whether economic incentives enhance or undermine audit performance. This research examines the role of audit compensations in determining audit quality, with professional skepticism as a moderating variable among auditors at Public Accounting Firms in Medan. Using a quantitative causal associative design, data were gathered from 45 auditors via purposive sampling and analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM). Findings indicate that audit fees do not have a significant direct effect on audit quality, whereas professional skepticism has a positive and significant effect. Moreover, professional skepticism significantly moderates the relationship between audit fees and audit quality, demonstrating a pure moderation effect. These results suggest audit quality is more strongly influenced by auditors’ professional attitudes than by economic factors alone.
Sosialisasi Profesi Akuntan sebagai Upaya Meningkatkan Wawasan dan Minat Karier Siswa SMK Muhammadiyah 8 Medan Khairul Amri Hasibuan; Anggi Afnisah; G.P. Rai Wella
Jurnal Bakti Nusantara Vol. 4 No. 1 (2026): Jurnal Bakti Nusantara
Publisher : Pustaka Media Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63763/jutira.v4i1.212

Abstract

Peran akuntan mengalami pergeseran seiring otomatisasi dan digitalisasi, sehingga profesi ini menuntut kemampuan yang lebih analitis. Namun, siswa SMK umumnya belum menyadari beragam pilihan karier di bidang akuntansi karena memandang akuntansi semata-mata sebagai pekerjaan pembukuan. Kegiatan pengabdian kepada masyarakat ini bertujuan memperkenalkan profesi akuntan serta memperluas wawasan dan menumbuhkan minat karier siswa di bidang akuntansi. Kegiatan dilaksanakan pada SMK Muhammadiyah 8 Medan dengan melibatkan 53 siswa kelas XII melalui metode ceramah, diskusi interaktif, dan studi kasus sederhana. Evaluasi dilakukan menggunakan angket persepsi yang diisi peserta pada akhir kegiatan. Hasil evaluasi menunjukkan bahwa 93% peserta menyatakan wawasannya terhadap profesi akuntan menjadi lebih terbuka, 86% memandang prospek karier akuntan tergambar jelas, dan 79% menyatakan minat melanjutkan pendidikan serta memilih profesi akuntan. Temuan ini menunjukkan bahwa sosialisasi memperoleh tanggapan positif dan berpotensi memperluas wawasan sekaligus menumbuhkan minat karier siswa di bidang akuntansi. Kegiatan serupa disarankan dilaksanakan dengan alokasi waktu yang lebih memadai dan evaluasi sebelum serta sesudah kegiatan agar dampaknya dapat dinilai secara lebih meyakinkan.
ANALISIS GOING CONCERN DENGAN Z-SCORE BUMD DI LINGKUNGAN PEMERINTAH PROPINSI SUMATERA UTARA Khairul Amri Hasibuan; Anggi Afnisah; Palacheta Subies Subianto; Adam Afiezan; Chairina Chairina; Fatnida Fatnida
ANALISIS Vol. 16 No. 02 (2026): ANALISIS VOLUME 16 NO. 02 TAHUN 2026
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

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Abstract

This study aims to assess the going concern status of non-financial Regional-Owned Enterprises (BUMD) under the North Sumatra Provincial Government based on their financial statements. The study population consists of non-financial BUMDs within the North Sumatra Provincial Government. A purposive sampling method was employed to select the sample from this population. Data collection relied on secondary sources specifically, financial statements audited by public accountants for the years 2022 and 2023, as published on the North Sumatra Provincial Government's official website. Z-Score analysis was used to evaluate going concern status based on these financial statements. The results indicate that, based on the 2022 audited financial statements, two BUMDs fell within the bankruptcy zone, while three were in the healthy zone. Regarding the 2023 audited financial statements, three BUMDs were in the healthy zone, one was in the grey zone, and one was in the bankruptcy zone. These findings serve as a signal for the North Sumatra Provincial Government and its partners to pay close attention to the companies' conditions and to rescue BUMDs from the threat of bankruptcy steering them toward financial health by implementing the recommendations found in the Independent Auditor's Reports.
Co-Authors Adam Afiezan Chairina Fatnida Fatnida G.P. Rai Wella Hasibuan, Khairul Amri Khairul Amri Hasibuan Khairul Amri Hasibuan Muhammad Yunus Palacheta Subies Subianto