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All Journal Edukasi Islami: Jurnal Pendidikan Islam Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Amwaluna Jurnal Ekonomi dan Keuangan Syariah JURNAL MUTIARA AKUNTANSI Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JaManKu : Jurnal Manajemen dan Kewirausahaan International Journal of Applied Finance and Business Studies JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) International Conference on Sciences Development and Technology Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu
Aulia Rahman Harahap
Universitas Harapan Medan
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences Other

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Literature Review: Pengaruh Peran Audit Internal , Sistem Pengendalian Internal dan Audit Manajemen Terhadap Good Corporate Governance (GCG) pada Badan Usaha Milik Negara di Indonesia Harahap, Aulia Rahman
JaManKu: Jurnal Manajemen dan Kewirausahaan Vol 4 No 2 (2023): Artikel Februari 2023
Publisher : Universitas Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35447/jamanku.v4i2.950

Abstract

This research aims to review literature regarding the influence of internal audits, internal control systems, and management audits on the implementation of good corporate governance (GCG) in State-Owned Enterprises (BUMN). Internal audit serves as an independent oversight mechanism that ensures operational integrity and regulatory compliance. An effective internal control system plays a crucial role in identifying and managing risks, as well as ensuring the accuracy of financial reporting. Management audits, which assess operational efficiency and effectiveness, provide recommendations for continuous improvement. Through this literature review, it was found that these three elements interact with each other to create a strong control environment, increase transparency, and strengthen accountability in the management of BUMN. It is hoped that the results of this study will provide insight for practitioners and researchers in understanding the importance of implementing good audit and internal control in order to achieve optimal corporate governance.
DETEMINAN AUDIT DELAY PADA PERUSAHAAN GO PUBLIC SEKTOR MANUFAKTUR TERDAFTAR DI BEI Irfan, Irfan; Sari, Maya; Harahap, Aulia Rahman
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research to identify the effect of audit committee size and profitability on audit delay. The population in this research all of manufacturing sector companies listed on the IDX during the 2013-2017 period. The sample of this research was selected using the purposive sampling method. Data in this study were analyzed using logistic regression analysis using SPSS. The results of this study indicate that the size of the audit committee and PROFITABILITAS both partially and simultaneously affect audit delay
Determinan Audit Report Lag Dengan Auditor Spesialisasi Industri Sebagai Variabel Moderating Pada Perusahaan Go Public Sektor Pertambangan Terdaftar Di Bei Periode 2014-2018 Harahap, Aulia Rahman; Irfan, Irfan; Mayasari, Mayasari; Siregar, Nancy Mayriski
JURNAL MUTIARA AKUNTANSI Vol. 6 No. 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.1996

Abstract

The purpose of the study was to examine the effect of audit committee size, auditor tenure and KAP size on audit report lag with industry specialization auditors as moderating variables in publicly listed mining sector companies on the IDX. This research is a quantitative research using secondary data that is accessed from the website of the mining sector company. This study uses the criteria to determine the research sample, amounting to 31 companies. The method of analysis used logistic regression and residual test which was processed with SPSS. The results of the study: 1) the size of the audit committee has no effect on audit report lag; 2) audit tenure has no effect on audit report lag; 3) KAP size has an effect on audit report lag; 4) all independent variables simultaneously affect the audit report lag; 5) the moderating variable cannot moderate the effect of the independent variable on audit report lag.
Pengaruh Akuntabilitas Keuangan Daerah, Value For Money, Kejujuran, Transparansi, Dan Pengawasan Terhadap Pengelolaan Keuangan Daerah (Studi Kajian Pada Pemerintah Kabupaten Labuhanbatu Pusat) Hasugian, Fredo TSP; Syahputra, Ricky Ary; Harahap, Aulia Rahman
JURNAL MUTIARA AKUNTANSI Vol. 6 No. 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.1997

Abstract

This study aims to examine the influence of local financial accountability, value for money, honesty, transparency and supervision of local financial management. The sample of this research is all SKPD (Local Work Unit Unit) as user of budget related to regional finance management at Regency Government of Labuhanbatu amounting 36 SKPD and 36 Committing Officer of Commitment so amounted 72 person. Sampling method is census method, and data used is primary data. Data were collected by distributing the queryer directly submitted to the respondent. Data analysis techniques use path analysis with the help of SmartPLS 3 program. The results of this study show that value for money, honesty, transparency and oversight have positive and significant correlation to Regional Financial Management, while Regional Financial Accountability has negative and significant correlation to Regional Financial Management.
Pengaruh Use of Fintech Dan Financial Stress Terhadap Financial Well-Being Riswanto , Riswanto; Susanty, Widya; Sembiring , Muhammad Simba; Harahap, Aulia Rahman; Balatif, Muhammad Rijal
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 5 No. 1 (2025): Artikel Riset Maret 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v5i1.5514

Abstract

Sebagian besar masyarakat saat ini menghadapi ancaman besar terhadap kesejahteraan finansial (Financial Well-Being) dan ekonomi mereka. Ekonomi konsumen membujuk mereka untuk membelanjakan uang, Internet menawarkan cara mudah untuk berbelanja, dan sistem kartu kredit memberi mereka sarana yang tersedia dan transparan untuk meminjam uang. Di Indonesia sendiri, pengelolaan keuangan sudah sangat difokuskan untuk ditingkatkan, dengan didukungnya perkembangan financial technology yang terus merambah kesemua kalangan saat ini. Hal tersebut tidak lepas dari penduduk yang semakin bertambah, serta perkembangan pasar keuangan yang semakin pesat. Hal ini mendorong masyarakat agar menguasai teknologi sebagai sarana mempermudah dalam pengelolaan keuangan masyarakat. Salah satu masyarakat yang terkena dampaknya adalah masyarakat Kota Medan Penelitian ini bertujuan untuk mengetahui pengaruh Use Of Financial Technology Dan Financial Stress Terhadap Financial Well-Being. Penelitian ini adalah penelitian asosiatif dan jenis data yang digunakan adalah data kuantitatif. Data yang digunakan diperoleh dari data primer dan data sekunder. Metode analisis yang digunakan adalah analisis regresi linier berganda. Populasi dan sampel dalam penelitian ini berjumlah 45 orang masyarakat Generasi Milineal Kota Medan di Kecamatan Medan Kota dengan Teknik pengambilan sampel yang digunakan adalah purposive sampling. Hasil penelitian ini menunjukkan bahwa Use of Financial Technology berpengaruh positif dan signifikan terhadap Financial Well-Being, Financial Stress berpengaruh positif dan signifikan terhadap Financial Well-Being Pada Generasi Milineal Di Kota Medan.
Systematic Literature Review On Information Technology (IT) Skills And Understanding For Internal Auditors Harahap, Aulia Rahman
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4008

Abstract

This systematic literature review examines the evolving role of Information Technology (IT) skills and understanding in enhancing the effectiveness of internal auditors. In recent years, the growing complexity and reliance on digital systems in organizations have prompted a shift in the required skill set for internal auditors. The review synthesizes studies from diverse sources to identify key IT competencies, tools, and frameworks that contribute to the internal audit function. It explores how IT knowledge influences auditing processes, risk management, and compliance assurance. Through a rigorous selection of peer-reviewed articles, books, and case studies, the review highlights the increasing importance of IT skills, including data analytics, cybersecurity awareness, and knowledge of emerging technologies. The findings indicate that internal auditors who possess a robust understanding of IT systems are better equipped to identify risks, evaluate controls, and provide strategic insights. The review also discusses the challenges auditors face in acquiring and applying these skills and offers recommendations for continuous professional development. Ultimately, this review underscores the necessity for internal auditors to bridge the gap between traditional auditing practices and modern technological advancements to enhance organizational governance and performance.
PERAN AKUNTAN DAN STAF KJA DALAM MENYUSUN LAPORAN KEUANGAN YANG BERKUALITAS DI KJA AULIA HARAHAP Harahap, Aulia Rahman
Jurnal Pengabdian Masyarakat Disiplin Ilmu Vol. 3 No. 2 (2025): Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu Juli 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v3i2.6415

Abstract

Latar belakang: Laporan Keuangan merupakan output dari siklus akuntansi. Entitas yang baik harus memiliki integritas dan tanggung jawab atas implementasi akuntabilitas dan transparansi pengelolaan usahanya. Dalam menyusun laporan keuangan perusahaan, perusahaan dapat menggunakan sumberdaya manusia yang di miliki oleh entitas atau menggunakan jasa profesional yang dikenal dengan Akuntan Berpratik (AB) yang memiliki sertifikasi dari Ikatan Akuntan Indonesia (IAI) dan memiliki izin berpraktik dari Kementerian Keuangan Republik Indonesia. Penggunaan jasa AB melalui Kantor Jasa Akuntan (KJA) idealnya akan memberikan nilai tambah kepada perusahaan pengguna jasa dimana kualitas laporan keuangan sudah terjamin. Metode pengabdian: Pelatihan dan pengembangan: melakukan pelatihan bagi akuntan dan staf KJA untuk meningkatkan kompetensi teknis dan profesionalisme didalam menyelesaikan penugasan. Hasil pengabdian: Kekurangan pengalaman akuntan dan staf KJA dalam menghadapi masalah akuntansi yang kompleks menjadi permasalahan utama dalam menghasilkan laporan keuangan yang berkualitas. Pentingnya mengajarkan akuntan dan staf KJA untuk bekerja secara profesional dan kompetitif, Kesimpulan: Peran akuntan dan staf KJA sangat krusial dalam memastikan kualitas laporan keuangan yang di susun oleh KAJ. akuntan dan staf KJA tidak hanya sekedar menyusun laporan keuangan, tetapi juga berperan sebagai penjamin kualitas informasi keuangan yang disajikan oleh entitas. akuntan dan staf KJA harus memiliki kompetensi yang mumpuni, baik dalam hal pengetahuan teknis maupun soft skills seperti komunikasi dan analisis. Independensi akuntan dan staf KJA adalah kunci untuk menghasilkan laporan keuangan yang transparan, akuntabel, relevan, integritas dan fair.
Co-Authors Balatif, Muhammad Rijal Fredo TSP Hasugian Hasugian, Fredo TSP Irfan Irfan Irfan, Irfan Maya Sari Maya Sari Mayasari Mayasari, Mayasari MMSI Irfan ,S. Kom Nancy Mayriski Siregar Nurlaila Ricky Ary Syahputra Riswanto , Riswanto Saparuddin Siregar Saparuddin Siregar Sembiring , Muhammad Simba Siregar, Nancy Mayriski Susanty, Widya Syahputra, Ricky Ary