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All Journal International Journal of Artificial Intelligence Research JURNAL PENDIDIKAN TAMBUSAI Khazanah Sosial Jurnal Ilmiah Wahana Pendidikan Jurnal Penelitian Pendidikan Indonesia
Dailibas, Dailibas
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The Role of Internal Audit in Fraud Prevention and Financial Mismanagement in Local Governments in Indonesia Nasution, Raden; Bayudhirgantara, Emanuel M; Dailibas, Dailibas; Chaerudin, Chaerudin
Khazanah Sosial Vol. 7 No. 3 (2025): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

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Abstract

This study aims to analyze the role of internal audit in strengthening local government resilience against fraud and financial misconduct. The focus of the study is on the efforts of internal audit in detecting and preventing fraud, addressing resource limitations, and leveraging audit technology to improve oversight effectiveness. This research uses a qualitative approach with a case study method. Data were collected through in-depth interviews with 15 internal auditors from various government agencies, direct observations of audit practices, and document analysis. Data analysis was conducted inductively using data reduction, presentation, and conclusion drawing techniques, as well as validation through source triangulation. The findings of the study reveal three key conclusions. First, internal audit functions as a preventive and early detection mechanism through strengthening internal control systems and educating personnel. Second, resource limitations, both in terms of budget and the number and competence of auditors, have weakened audit effectiveness, resulting in some fraud going undetected. Third, the use of technology has the potential to increase audit efficiency and accuracy; however, its adoption is still hindered by limited infrastructure, low technical capacity, and resistance from senior auditors. The implications of this study emphasize the need to strengthen internal audit through improving human resource capacity, adequate budget allocation, legal protection for auditors, and the modernization of technology-based audit systems. This study provides an original contribution by offering a holistic approach that combines human, institutional, and technological aspects in analyzing the effectiveness of internal audits in local governments. Thus, this research enhances academic understanding and provides practical recommendations for public financial governance policies that are more transparent and accountable.
The Role of Auditing in Financial Risk Mitigation Amid Global Economic Disruption Dailibas, Dailibas; Mutaufiq, Ali; Chaerudin, Chaerudin; Nasution, R.; Harahap, Muhammad Nasim
International Journal of Artificial Intelligence Research Vol 8, No 1.1 (2024)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v8i1.1.1190

Abstract

This research aims to explore the role of audit in managing financial risk amidst the complexity of global economic dynamics. By explaining in detail the contribution of audits in helping entities identify, manage and mitigate financial risks. This research uses qualitative research methods, focusing on the role of audit in managing financial risk amidst global economic dynamics. Through interviews with 20 respondents, including auditors and financial practitioners, analysis of financial reports, and literature studies, the research gained in-depth understanding. Interpretive methods are used to analyze the data, providing a theoretical and practical basis in explaining the contribution of audits to financial risk mitigation. The research results confirm that auditors do not only limit themselves to examining financial reports, but are actively involved in helping entities identify and manage financial risks. These findings provide a strong foundation for entities to face global economic uncertainty and ensure the reliability of financial information. Audits are identified as a key element in enterprise risk management. Auditors not only apply audit theory conceptually but also create practical guidelines for achieving successful operational risk management. In addition, the evolution of audit theory along with changes in the global economy shows the practical relevance of audit theory in responding to changing economic dynamics.
Influence of Audit Technology Implementation on Efficiency and Accuracy of Audits in Public Companies: A Case Study of Manufacturing Companies in Indonesia Nasution, Raden; Dailibas, Dailibas; Chaerudin, Chaerudin; Harahap, Muhammad Nasim; Mutaufiq, Ali; Kumala, Destiana
International Journal of Artificial Intelligence Research Vol 8, No 1.1 (2024)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v8i1.1.1196

Abstract

This research discusses the influence of the application of audit technology on audit efficiency and accuracy in manufacturing companies in Indonesia. This research uses a type of quantitative research with a survey approach with the method used is saturated sampling/census, with a sample of 26 manufacturing companies in Indonesia. This research data analysis technique uses PLS software version 3.0 (Partial Least Square). The results of the research showed that the application of audit technology had a positive and significant effect on efficiency with a statistical t value of 31.066 > 2.055 and a P-value of 0.000, this means that techniques for implementing audit technology such as audit information systems , big data analytics. , and AI (artificial intelligence) technology can significantly improve the efficiency of the audit process. This technology allows auditors to conduct deeper analysis of transaction data and complex patterns, identifying anomalies or potential risks more quickly and precisely. The application of audit technology has a positive and significant effect on audit accuracy with a statistical t value of 76.415 > 2.055 and a P-value of 0.000, this means that accurately, audit technology can also minimize human error in the audit process, because it can carry out automatic testing and broader analysis of available data. This increases the accuracy of the financial reports produced, which is one of the main objectives of the audit process in supporting transparency and public trust in public companies.
Bimbingan Pelaporan SPT Tahunan Orang Pribadi sebagai Upaya Meningkatkan Kepatuhan Wajib Pajak Mahpudin, Endang; Nasution, R; Dailibas, Dailibas; M, Nahruddien Akbar; Rahma, Madjidainun; Rahmalia, Rani Rodiah; Suhono, Suhono
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Indonesia masih bertumpu pada penerimaan Pajak nya dalam upaya peningkatan ekonomi sebagai sumber pendapatanya untuk menjalankan pemerintahan baik untuk pembiayaan belanja rutin maupun belanja non rutin, namun demikian kepatuhan Wajib pajak dalam memenuhi kewajiban perpjjakanya perlu peningkatan hal ini diantaranya karena keterbatasan pengetahuan mengenai ketentuan-ketentuan perpajakan, cara membayar pajak dan melaporkan SPT khususnya pada pajak penghasilan. penyuluhan dan bimbingan ini dilakukan kepada karyawan-karyawan PT Omron Manufacturing Of Indonesia dengan tujuan untuk meningkatkan kesadaran dan kepatuhan akan pajak dan menyalurkan ilmu pengetahuan mengenai perpajakan khususnya tentang proses pelaporan PPh 21, hasil bimbingan tersebut sangat membantu karyawan untuk menghitung dan melaporkan PPh 21 WP OP dan lebih paham tentang peraturan dan ketentuan terbaru perpajakan.
Efektifitas Laporan Keuangan dalam Menganalisis Kinerja Keuangan PT. Indofood Sukses Makmur Tbk 2018-2022 Nurlaela, Ela; Dailibas, Dailibas
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i1.26439

Abstract

Penelitian ini bertujuan untuk mengevaluasi efektivitas laporan keuangan dalam menganalisis kinerja keuangan PT. Indofood Sukses Makmur Tbk periode 2018-2022. Pendekatan kualitatif deskriptif digunakan dalam penelitian ini dengan mengkaji berbagai literatur terkait laporan keuangan, metode analisis keuangan, dan kinerja perusahaan. Dalam analisis laporan keuangan, peneliti menggunakan rasio keuangan sebagai alat ukur kinerja keuangan perusahaan. Beberapa rasio keuangan yang digunakan adalah rasio profitabilitas, likuiditas, solvabilitas, aktivitas, dan efisiensi. Hasil penelitian menunjukkan bahwa laporan keuangan PT. Indofood Sukses Makmur Tbk periode 2018-2022 cukup efektif dalam menganalisis kinerja keuangan perusahaan. Berdasarkan hasil analisis rasio keuangan, perusahaan menunjukkan kinerja keuangan yang stabil dan menguntungkan dalam beberapa tahun terakhir. Namun, terdapat beberapa rasio keuangan yang menunjukkan adanya penurunan kinerja keuangan perusahaan akibat pandemi COVID-19 pada tahun 2020 dan 2021.
Qualitative analysis of it reliability and security in local government financial reporting Dailibas, Dailibas; Nasution, R; Chaerudin, Chaerudin; Harahap, Muhammad Nasim
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244896

Abstract

The study aims to explore and analyze the reliability and security of information technology (IT) in local government financial reporting in Indonesia. IT reliability and security are important factors in financial management, as reliable and secure information supports decision-making, attracts investment and builds public trust. However, threats to IT reliability and security can lead to negative consequences, such as data inaccuracies or the risk of information leakage. This research uses a qualitative approach with case studies on two local governments that have adopted IT in the financial reporting process. Data were obtained through in-depth interviews, observations and document reviews. The analysis focused on the impact of IT reliability and security on financial administration performance. The results show that improving IT reliability and security has a significant positive impact on local government financial management. Concrete impacts include increased public trust, operational efficiency and financial accountability. IT system reliability enables fast and accurate data processing, while IT security protects sensitive information from cyber threats. This research makes an important contribution by supporting previous research and expanding the discussion on the relationship between IT security and public trust, which has previously been less explored. The practical implications include recommendations for strengthening regulations and budget allocations for better IT infrastructure, as well as guidance on effective IT implementation strategies. The findings confirm that IT reliability and security are key elements in building a transparent and efficient local government administration system.
Perancangan Model Sistem Informasi Akuntansi untuk Penyusunan Laporan Keuangan Berdasarkan SAK EMKM (Studi Kasus pada UMKM Mabeul RAFA Furniture & Interior) Khusuma, Deva Arly; Dailibas, Dailibas
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 11 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12539933

Abstract

UMKM (Usaha Mikro, Kecil dan Menengah) merupakan kemampuan yang harus dikembangkan karena memberikan kontribusi yang signifikan terhadap peningkatan perekonomian masyarakat Indonesia. Pentingnya pelaporan keuangan tidak hanya bagi perusahaan berskala besar, UMKM juga dirasa membutuhkan buku akuntansi yang lebih informatif dan menciptakan kredibilitas dalam laporan keuangan. Oleh karena itu, DSAK IAI menerbitkan SAK EMKM untuk mendukung pengelolaan informasi keuangan agar dapat disajikan dalam laporan keuangan. Metode yang digunakan untuk penelitian kualitatif adalah pendekatan studi kasus, karena metode ini berkaitan dengan proses menganalisis data yang kemudian dikumpulkan, diolah dan dianalisis hingga menghasilkan rekomendasi. Bisnis RAFA Furniture & Interior Furniture bergerak dalam bidang pembuatan furniture rumah tangga yang belum memiliki sistem informasi pembukuan dan akuntansi yang baik. Oleh karena itu, dibuatlah suatu perancangan yang diharapkan dapat memudahkan pemilik usaha dalam mengatur berbagai transaksi dan melengkapi laporan keuangan sesuai SAK EMKM sehingga dapat mengoptimalkan sistem pengendalian akuntansi.
Pengaruh Debt To Equity Ratio, Return On Equity Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Emilia, Irhamni; Dailibas, Dailibas
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 12.A (2025): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

Sektor ritel merupakan salah satu penggerak utama dalam perekonomian suatu negara karena memiliki peran strategis sebagai penghubung langsung antara produsen dan konsumen akhir. Namun perubahan pola belanja konsumen dari konvensional ke digital menyebabkan banyak perusahaan ritel mengalami penurunan laba. Dalam kondisi persaingan yang ketat ini, peningkatan nilai perusahaan menjadi hal penting untuk menarik minta investor. Penelitian ini bertujuan untuk mengetahui pengaruh Debt to Equity Ratio, Return on Equity dan pertumbuhan perusahaan terhadap nilai perusahaan pada perusahaan sub-sektor retail periode 2020-2023. Jenis data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari Bursa Efek Indonesia. Dengan menggunakan alat analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa Debt to Equity Ratio dan Return on Equity secara parsial berpengaruh positif dan signifikan terhadap Nilai Perusahaan pada perusahaan ritel yang terdaftar di BEI. Sedangkan Pertumbuhan Perusahaan secara parsial tidak berpengaruh terhadap Nilai Perusahaan pada perusahaan ritel yang terdaftar di BEI. Sedangkan secara simultan Debt to Equity Ratio, Return on Equity dan pertumbuhan perusahaan berpengaruh terhadap Nilai Perusahaan.
Co-Authors Abdul Rauf Chaerudin Bayudhirgantara, Emanuel M Emilia, Irhamni Khusuma, Deva Arly Kumala, Destiana M, Nahruddien Akbar Madjidainun Rahma Mahpudin, Endang Mutaufiq, Ali Nasution, R Nasution, R. Nasution, Raden Nurlaela, Ela Rahmalia, Rani Rodiah Suhono Suhono, Suhono