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All Journal Katalogis Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi Multiparadigma Konversi JURNAL AGRILAND Journal of Governance and Public Policy Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Chemurgy Owner : Riset dan Jurnal Akuntansi Jurnal Samudra Ekonomi dan Bisnis PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Pusaka : Jurnal Khazanah Keagamaan IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Prosiding Temu Profesi Tahunan PERHAPI Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Civics Education And Social Science Journal (CESSJ) Tangible Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian kepada Masyarakat IJORER : International Journal of Recent Educational Research JCA (Jurnal Cendekia Akuntansi) JURNAL ILMIAH GLOBAL EDUCATION Unram Journal of Community Service (UJCS) International Journal of Social Science, Education, Communication and Economics Balance : Jurnal Akuntansi dan Manajemen Journal International of Lingua and Technology Journal International Inspire Education Technology (JIIET) Journal of Management and Administration Provision Amkop Management Accounting Review (AMAR) Journal of Applied Accounting Research Horizon Journal of Economics and Management Scienties Tolis Mengabdi : Jurnal Pengabdian Kepada Masyarakat Accounting Studies and Tax Journal JGEN : Jurnal Pengabdian Kepada Masyarakat Journal of English Education Forum (JEEF) Jurnal Ekonomi, Manajemen, Akuntansi Journal of Accounting and Management (JAM) Welfare: Jurnal Pengabdian Masyarakat Indonesia Economic Journal Indonesian Journal of Taxation and Accounting
Abdul Kahar
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Public Health Social Sciences Other

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Analysis of Investigative Services in Disclosing State Financial Losses: A Case Study of the State Assets and Auction Services Office (KPKNL) Nayla Maulidya Safira; Adryan Gymnastiar; Aryo Andika Supari; Ernawaty Usman; Abdul Kahar
Journal of Accounting and Management Vol. 3 No. 1 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v3i1.1673

Abstract

This study aims to analyze the role of the Kantor Pelayanan Kekayaan Negara dan Lelang (KPKNL) in supporting investigative services for uncovering state financial losses. The research employed a descriptive qualitative approach with a case study method through direct observation and interviews conducted at KPKNL. The findings indicate that KPKNL plays a significant role in supporting investigative processes through state asset management, state receivable administration, asset valuation, debtor tracing, field verification, document validation, and the auction of confiscated assets and court-decided properties. In addition, risk management of state receivables is implemented through collection procedures, field examinations, and legal actions against uncooperative debtors. Although KPKNL does not have direct authority to conduct investigations or criminal inquiries, its functions contribute substantially to asset recovery efforts and support transparent and accountable state financial governance. The study concludes that KPKNL serves as an important supporting institution in the process of uncovering and recovering state financial losses.
The Role Of Accounting Services Offices In Providing Non-Insurance Services To Clients Graciela Fiamey Baman; Fiona Elma Sabitah; Athaya Zayyan Bakulu; Ernawaty Usman; Abdul Kahar
Journal of Accounting and Management Vol. 3 No. 1 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v3i1.1674

Abstract

This study examines the role of non-assurance services provided by Accounting Service Offices (KJA) to clients in response to the increasing demand for professional consulting services beyond traditional audit activities. The objective of this study is to develop a conceptual framework and review previous research on the effects of non-assurance services on audit quality, auditor independence, and client satisfaction. The research employs a systematic literature review method by analyzing relevant academic journals and primary sources. The findings indicate that non-assurance services can enhance service efficiency and provide added value to clients through tax consulting, accounting systems, and other advisory services. However, these services may also create challenges related to auditor independence. Previous empirical studies in Indonesia report mixed results. Some studies suggest that non-audit services positively influence auditor independence and reduce earnings management practices, while others find negative or insignificant effects. These inconsistent findings highlight the need for a comprehensive research model that incorporates corporate governance and professional ethics perspectives. In conclusion, the implementation of non-assurance services in KJA should be supported by strong control mechanisms and adherence to the IAPI Code of Ethics to maintain audit quality, auditor independence, and stakeholder trust.
Co-Authors .Lababa, Lababa Abdul Pattawe Abdul Wahid Safar Abdullah, Muhammad Ikbal Achmad Ramadan Adryan Gymnastiar Aida Farida Alim, Saskia S Almirah Maggie Tertialucy Amir, Andi Mattulada Anatasya, Anatasya Andi Ainil Mufidah Tanra Andi Auliyah Nurul Andi Chairil Furqan Andi Mattulada Anggy Giri Prawiyogi Annisa Wahdania Ardiah, Rida Ari Susandy Sanjaya, Ari Susandy Arum Azahrah Aryo Andika Supari Athaya Zayyan Bakulu AYU LESTARI Ayu, Yessika Putri Azhari, Rudi Bahar, Nur Fajrah Bantilan, Moh. Ma’ruf Betty Betty Briegita, Ruth Anindya Daniati Hi Arsyad Daniel Happy Putra Danijubal, Muhammad Vikar Dewa Made Adi Dharma Eka De Patmonsela Liow eko heryadi, eko Ernawaty Usman Fathan, Muhammad Fathoni, Rif'an Fatimah, Nimas Ucik Femilia Zahra Fikry Karim Fiona Elma Sabitah FITRI, RUHIL Furqan, Andi Chairil Gafar, Masrin Graciela Fiamey Baman Gunawan, Yuli Hairul Huda Halwi, Muhammad Darma Hanani, Hulfiatun Handoko, Habib Hasanuddin Hasanuddin Hikmawati Hikmawati HM, Syarifuddin I Putu Edi Darmawan Indah Prihatiningtyas Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jannah, Aulia Miftahul Jayawarsa, A.A. Ketut Juniarti Juniarti Karmila, Karmila mil Khoiroh, Ianatul Komalasari, Ulvi Intan Kustianingsih, Nurafni Lail, Husnul Latifah Sukmawati Yuniar M, Usman Machfudz, Machfudz Maharani Maharani, Maharani Maharani, Adinda Makmur, Syarif Mappanyukki, Andi Masruddin Mattulada, Andi Mega Fatimah Rosana Meldawati, Lucyana Miftahul Jannah Miluana Miluana Mohammad Sawir Monareh, Desya Marcella Mongi, Aprilia Cristin Yansen Muh. Darma Halwi Muhammad Asdar Muhammad Bakri Muhammad Busyairi, Muhammad Muhammad Din Muhammad fauzan Muhammad Ilham Pakawaru Muhammad Nasir Muhammad Riduan, Muhammad Muhammad Takdir, Muhammad Muliati Muliati Muliati Muliati, Muliati Mulyani, Nunuk Muslimin Muslimin Mustamin Mustamin Mustamin Mustamin Mustamin Mustamin Mustamin Mustamin Mustamin Mustamin Mustika Mustika Mustofik, Feri Nabilah Nabilah Naspia Nayla Maulidya Safira Novryanti Buabangga Nur Hidayat Nur, Ahmad Moh Nuraini Nuraini Nuraini, Andi Nurdin, Jurana Nurleni Rahman Nursam Nursam Nursifa Nursifa NURWAHIDAH NURWAHIDAH Oktaviani Sultan, Resky Palampanga, Anhulaila M. Parwati, Ni Made Suwitri Prasetyawan, Alfa Bondi Pratama, Yogie Reza Pujianti, Erna Purwanti, Dewi Junita Putri, Dwi Thia Putri, Ni Made Tia Aditya Rahma Masdar Regina Janictasya Retno Wulandari Ridwan, Arif Rio Bagas Maulana Rizwan, Mohamad Rido Salman, Adinda Sam Hermansyah Saputri, Juniar Agil Selmita Paranoan Selmita Paranoan Sewakotama, Restra Sihombing, Marista Sinaga, Jovita Sinta Veronika Tumiwa Siti Nur Anisa Stevani, Joyce Suci Rahmadani, Indah Sugianto Sugianto Sugianto Sugianto Sugianto Sulthon Parinduri Suriyadewi, Suriyadewi Syarifuddin Yusmar Tenripada Tenripada, Tenripada Tina Sintiani Urfan, M. Yahdi Usman, Ernawati Vinny Anggitresia, Thalia Wahyudin, Aan Wahyudin, Muhammad Aditya Wilian, Sudirman Yolanda Mitalova Ule Yuldi Mile Yuliana Yuliana Yusriyani, Yusriyani Herawaty Kurnia Zaidan, Muhammad Zuly Qodir ⁠Erviandy, ⁠Erviandy