Article Per Year (5 Year)
p-Index From 2021 - 2026
5.138
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Pembangunan Jurnal Reviu Akuntansi dan Keuangan Jurnal Teknik Industri Jurnal Bestari ETIKONOMI Jurnal Keuangan dan Perbankan Optimum : Jurnal Ekonomi dan Pembangunan Journal of Applied Finance & Accounting Journal of Accounting and Investment Jurnal Ilmu Sosial dan Ilmu Politik Falah : Jurnal Ekonomi Syariah Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini Resona : Jurnal Ilmiah Pengabdian Masyarakat JISIP: Jurnal Ilmu Sosial dan Pendidikan Journal of Innovation in Business and Economics Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Journal of Local Government Issues JASF (Journal of Accounting and Strategic Finance) Journal of Economics and Business Aseanomics JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Manajemen Bisnis Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Ilmu Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Manajemen Bisnis dan Kewirausahaan International Journal of Applied Business and International Management Asia Pacific Journal of Management and Education Business Innovation Management and Entrepreneurship Journal Journal of Career and Entrepreneurship Jurnal Bisnis Inovatif dan Digital E-Jurnal Akuntansi
Nazaruddin Malik
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Social Sciences Other

Published : 61 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal of Applied Finance

 1 
A COMPARATIVE ANALYSIS OF PUBLIC SECTOR AUDITING: THE GAMBIA AND INDONESIA Drammeh, Lamin K; Malik, Nazaruddin; Leniwati, Driana
Journal of Applied Finance and Accounting Vol. 12 No. 1 (2025): Publish on June 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i1.13316

Abstract

This study offers a comparative analysis of public sector auditing in The Gambia and Indonesia, focusing on how centralised versus decentralised governance structures influence audit effectiveness. A qualitative comparative case study approach was applied, using semi- structured interviews with audit professionals and document analysis of national audit laws, reports, and international standards. Data were analysed thematically to uncover patterns related to political interference, resource limitations, technological constraints and institutional capacity. Key findings indicate that The Gambia’s centralised system suffers from limited audit independence, weak legal protections, and poor documentation practices. In contrast, Indonesia’s decentralised structure results in inconsistent standards, regional technology gaps, and uneven training access. Both countries experience political interference and inadequate professional development, which undermine audit quality. The research contributes to the literature by linking governance structure to audit effectiveness and institutional transparency. It offers practical implications for policymakers, including the need for legal reforms, investment in digital infrastructure, improved public engagement, and standardised training programs. These findings support governance reforms aimed at strengthening accountability and sustainable development in emerging economies.
Co-Authors Achmad Mohyi Agoes Windarto Agus Setia Budi Agus Setia Budi, Agus Setia Ahmad Syaifullah Aniek Rumijati Anisa Iswandari Arlini Oktavia Aulia Safaat Rosul Dewi Liesnoor Setyowati Dinar Ary Kartikasari Drammeh, Lamin K Driana Leniwati Endang Fatmawati Enia Helga Pratiwi Eris Tri Kurniawti Fachry Abda El Rahman Fatchullah Reza Siswanto Fidanti Pramay Sheilla Firdha Aksari Anindyntha Futuhatul Barorah Giffary Ryan Fauza H. B. Ardianto H. B. Ardianto, H. B. Hafiludin, Alan Wahyu Hatta Buana Sandry Hendra Kusuma Idah Zuhroh Ika Yuli Setyowati Ilyas Masudin Iswandari, Anisa Jimmy Nova Khoiruman An Nidhom Luh Putu Ratna Sundari Mahdalena Manah Tarman Marto Silalahi Masiyah Kholmi Mochamad Rofik Mudrifah, Mudrifah Muhammad Sri Wahyudi Suliswanto Munawaroh, Zuhrufah Izatul Nafi’ul Umam Nisa, Nurul Hidayatin Nor Mila Ayu Sardanah Rezky Alfajrin, Muhammad Ridwin Purba Rifda Nabila Risky Angga Pramuja Rizky Angga Pramuja Rosul, Aulia Safaat Siti Nurhasanah Sri Budi Cantika Yuli Sudarti Sudarti Supiandi, Supiandi Sutikno Sutikno Syamsul Ph.D M.A. Hadi Tarman, Manah Titiek Ambarwati Tukiyo Tukiyo Uci Yuliati Wahyudi Windayati, Diana Titik Yeni Puspitasari Zainal Arifin Zainal Arifin Zulfita Fithriyah Zulfita Fithriyah, Zulfita