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All Journal Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan JURNAL PENDIDIKAN TAMBUSAI Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Economics and Digital Business Review Golden Ratio of Community Services and Dedication Journal of Accounting and Finance (JAF) Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) Indonesian Journal of Multidisciplinary on Social and Technology Jurnal Bisnis dan Kewirausahaan Advances in Management & Financial Reporting Advances in Managerial Auditing Research Advances in Economics & Financial Studies Advances in Taxation Research Advances in Community Services Research Bata Ilyas Educational Management Review Amnesty: Jurnal Riset Perpajakan
Ratna Sari
2Fakultas Ekonomi Dan Bisnis Universitas Muslim Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Faktor Internal Dan Eksternal Yang Mempengaruhi Kualitas Audit : Studi Kasus Pada Dinas Inspektorat Provinsi Sulawesi Barat Dahlia Usman; Ratna Sari; Reza Ramdani
Center of Economic Students Journal Vol. 6 No. 3 (2023): July-September (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/05pcqj94

Abstract

This riset aims to analyze the influence of internal and external factors on audit quality, using a case study at the Inspectorate Office of West Sulawesi Province. The internal factors examined in this research are professional skepticism and auditor competence, while the external factor tested is the work environment. The population in this study includes all auditors and P2UPD personnel working at the Inspectorate Office of West Sulawesi Province. The sample was determined using a simple random sampling technique, consisting of 52 auditors and P2UPD. The data collection technique used in this study is a field research method. To gather field data, a survey method was applied by distributing questionnaires to 52 respondents. The data analysis in this quantitative approach involved descriptive statistical analysis, data quality tests, classical assumption tests, multiple linear regression analysis, coefficient of determination (R Square), F-test, and t-test. The data were processed and analyzed using the SPSS statistical software. The results of the data analysis show that partially, professional skepticism has a positive and significant effect on audit quality, competence has a positive and significant effect on audit quality, and the work environment also has a positive and significant effect on audit quality. Simultaneously, the three independent variables have a combined significant effect, indicating that improving audit quality can be achieved by enhancing auditor competence and professional skepticism, as well as improving the work environment at the Inspectorate Office.
Public Budget Transparency and Accountability in Preventing Corruption and Inefficiency Ratna Sari; Muslim Muslim
Advances in Management & Financial Reporting Vol. 4 No. 1 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i1.467

Abstract

Purpose: This study explores the role of public budget transparency and accountability in preventing corruption and inefficiency. It investigates how governance mechanisms and digital tools, such as e-governance and e-procurement systems, affect public trust in government institutions. Research Method: The study employs a systematic literature review, analyzing secondary data from various sources to examine the effectiveness of transparency and accountability across regions. The research focuses on regional differences between developed and developing countries and identifies critical factors such as institutional strength and citizen participation. Results and Discussion: The findings show that transparency mechanisms, particularly those supported by digital technologies, significantly reduce financial reporting errors and enhance public trust. However, transparency alone is not practical in regions with weak governance structures. Successful implementation requires strong accountability measures and active public involvement. Implications: The study suggests governments should combine digital tools with institutional reforms to ensure adequate public oversight and participation. Public administrators and policymakers must develop governance frameworks that encourage transparency and accountability. Future research should examine the influence of political, cultural, and social factors on the success of transparency initiatives.
Pengaruh Sistem Pengendalian Intern Sistem Informasi Akuntansi Persediaan dan Sistem Informasi Akuntansi Penjualan terhadap Peningkatan Penjualan pada PT. CAS Kota Parepare Viki Angreni; Syamsuri Rahim; Ratna Sari
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 3 (2026): Juli - Oktober
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i3.13238

Abstract

Penelitian ini bertujuan untuk menguji. Penelitian ini bertujuan untuk mengetahui apakah sistem pengendalian internal, sistem informasi akuntansi persediaan, dan sistem informasi akuntansi penjualan berpengaruh terhadap peningkatan penjualan. Populasi dalam penelitian ini adalah karyawan PT. Cakrawala Abadi Sentosa. Pengambilan sampel dilakukan menggunakan purposive sampling dan jumlah sampelnya adalah 30 responden. Jenis data yang digunakan adalah data primer. Penelitian ini menggunakan kuesioner dalam pengumpulan data. Teknik pengujian yang digunakan adalah uji validitas, uji reliabilitas, uji asumsi klasik termasuk uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas. Pengujian hipotesis dalam penelitian ini menggunakan uji linier berganda dengan Eviews 12.0. Hasil penelitian ini menunjukkan bahwa Sistem Informasi Akuntansi Persediaan (X₂) berpengaruh positif dan sangat signifikan terhadap peningkatan penjualan, dengan koefisien regresi sebesar 1,013979 dan nilai signifikansi 0,0000, sehingga menjadikannya faktor paling dominan dalam mendorong pertumbuhan penjualan perusahaan. Sistem Pengendalian Intern (X₁) tidak berpengaruh signifikan terhadap peningkatan penjualan dengan nilai signifikansi 0,0581 (lebih besar dari 0,05), meskipun memiliki kecenderungan pengaruh positif dan berada pada ambang batas signifikansi. Sistem Informasi Akunt ansi Penjualan (X₃) juga tidak berpengaruh signifikan dengan nilai signifikansi 0,7209, bahkan menunjukkan arah pengaruh negatif yang tidak signifikan secara statistik. Secara simultan, ketiga variabel tersebut bersama-sama berpengaruh sangat signifikan terhadap peningkatan penjualan, yang dibuktikan dengan nilai F-statistic sebesar 816,0239 dan nilai signifikansi 0,0000, dengan koefisien determinasi (R²) sebesar 98,89%, yang berarti hampir seluruh variasi peningkatan penjualand apat dijelaskan oleh ketiga variabel independen secara bersama-sama
Effect of Working Capital Effectiveness and Growth Opportunity on Profitability Ratna Sari
Advances in Economics & Financial Studies Vol. 1 No. 2 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v1i2.84

Abstract

This study aimed to analyze the effect of cash turnover, accounts receivable turnover, inventory turnover and Growth Opportunity on Manufacturing Companies' Profitability on the Indonesia Stock Exchange. The type of data used in this study is quantitative data in the form of numbers in the form of financial reports on manufacturing companies listed on the Indonesia Stock Exchange in the period 2017 -2020 . Data sources in research are secondary data, namely in written form or company documents. The data in this study will be tested with several stages of testing, namely descriptive statistical tests, classic assumption tests (normality test, heteroscedasticity test, multicollinearity test, autocorrelation test), and testing all hypotheses through the partial test (t test) and coefficient test determination. Based on hypothesis testing this study, it shows that the variable cash turnover, accounts receivable turnover, and inventory turnover positively and significantly affect profitability proxied by return on assets (ROA). In contrast, the growth opportunity variable has no significant effect on profitability proxied by return on assets (ROA)
Analysis of Tax Impact on Corporate Debt Ratio: A Literature Study Andi Nurwanah; Ratna Sari; Kirana Ikhtiari; Muslim Muslim
Advances in Taxation Research Vol. 1 No. 3 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i3.479

Abstract

Purpose: This study examines the impact of tax policies on corporate debt ratios, focusing on domestic and multinational corporations across various industries. It aims to explore how tax shields and reforms influence firms' capital structure decisions. Research Design and Methodology: The research adopts a systematic literature review approach, synthesizing existing studies on tax policy, corporate debt, and financing strategies. The study comprehensively analyzes tax-driven corporate behavior in different tax environments by integrating findings from empirical studies and theoretical frameworks. Findings and Discussion: The findings reveal that tax shields significantly influence corporate debt strategies, especially in high-tax and capital-intensive industries. However, multinational corporations face additional challenges due to varying international tax regulations, leading to more conservative debt policies. The study also highlights how major tax reforms, such as the U.S. Tax Cuts and Jobs Act (TCJA), have led companies to reconsider their reliance on debt due to diminished tax advantages. Implications: The research underscores the importance of balanced tax planning for corporate finance managers while advising policymakers to design tax policies that encourage investment and financial stability. It suggests that firms consider broader economic risks alongside tax incentives when making capital structure decisions.
Strategies for Improving Local Food Security in Developing Countries Ratna Sari; Muslim Muslim; Yana Ameliana
Advances in Community Services Research Vol. 2 No. 2 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v2i2.364

Abstract

Purpose: This study aims to examine strategies for improving local food security in developing countries through a comprehensive literature review. Research Design and Methodology: The research design involves a systematic analysis of academic literature focusing on dimensions of food security, including availability, access, utilization, and stability of food resources. Methodologically, this review synthesizes findings. Findings and Discussion: The findings underscore the multifaceted nature of food security, emphasizing the importance of technological advancements, market-based interventions, social protection programs, community-based initiatives, and policy reforms. Technological advancements such as high-yield crop varieties and precision farming techniques have shown potential in enhancing agricultural productivity and resilience to climate change. Market-based interventions, including improved infrastructure and storage facilities, can reduce transaction costs and stabilize food prices. Social protection programs, such as cash transfers and food assistance, provide immediate relief to vulnerable populations. Community-based initiatives empower local communities to address specific food security challenges. Policy reforms at both national and international levels are essential for creating an enabling environment that supports food security. Implications: The implications of this research highlight the need for coordinated efforts among governments, international organizations, and local communities to address food security challenges holistically. These findings contribute to a nuanced understanding of food security dynamics and offer evidence-based recommendations for policymakers and practitioners.
The Effect of Professional Skepticism on Fraud Detection with Auditor Training as a Moderating Variable Hermini Nur Husnah; Ratna Sari; Mapparenta Mapparenta
Advances in Managerial Auditing Research Vol. 2 No. 3 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i3.152

Abstract

Purpose: This study examines professional skepticism's effect on fraud detection, focusing on auditor training as a moderating variable within the Inspectorate of South Sulawesi Province. Research Design and Methodology: The research adopts a quantitative approach, utilizing primary data collected through questionnaires distributed to auditors at the regional inspectorate office, employing a census sampling technique. The sample consists of 40 auditors. Structural Equation Modeling (SEM) was employed using the Smart PLS application to test the hypotheses. Findings and Discussion: The study reveals that professional skepticism positively and significantly impacts fraud detection. Additionally, auditor training is found to moderate this relationship, strengthening the influence of professional skepticism on an auditor’s ability to detect fraud. These findings suggest that targeted auditor training and a higher level of professional skepticism increase the efficacy of fraud detection efforts. Implications: The findings have practical implications for audit practices and management policies, particularly in governmental auditing contexts. Enhancing professional skepticism through training programs can significantly improve auditors' capacity to detect fraud and safeguard public resources. This study underscores the importance of integrating continuous professional development with a skeptical mindset to enhance audit quality and integrity.
Assurance Practices for Ethical and Sustainable Business Practices Ratna Sari
Advances in Managerial Auditing Research Vol. 2 No. 2 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i2.342

Abstract

The purpose of this study is to examine the role of assurance practices in promoting ethical and sustainable business conduct within contemporary organizations. Through a qualitative research design and methodology, the study systematically analyzes existing literature to identify key insights and trends in assurance practices related to business ethics and sustainability. Findings indicate that assurance mechanisms, such as external audits and third-party certifications, play a crucial role in bolstering stakeholders' confidence in corporate disclosures concerning ethical conduct and sustainability performance. Additionally, the study highlights the evolving nature of assurance practices, particularly in response to emerging challenges and opportunities in the realm of business ethics and sustainability. Implications of the findings suggest that organizations can leverage assurance practices to enhance transparency, accountability, and trustworthiness, thereby fostering a culture of integrity and responsible conduct. Furthermore, the integration of technology and the expansion of assurance services offer opportunities to strengthen the effectiveness and relevance of assurance practices in addressing contemporary sustainability challenges.
Challenges in Sustainability Auditing: Measuring Environmental and Social Impacts in Modern Enterprises Ratna Sari
Advances in Managerial Auditing Research Vol. 3 No. 1 (2025)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v3i1.416

Abstract

Purpose: This study explores the challenges and opportunities in sustainability auditing, explicitly focusing on measuring environmental and social impacts in modern enterprises. It seeks to address critical gaps in data consistency, standardized metrics, and the integration of advanced technologies and methodologies in sustainability practices. Research Design and Methodology: The study employs a Systematic Literature Review (SLR) approach to analyze existing academic literature and synthesize theoretical and practical insights. This method enables a comprehensive evaluation of current frameworks, methodologies, and technological applications in sustainability auditing, focusing on their strengths and limitations. Findings and Discussion: The research identifies significant barriers in sustainability auditing, including inconsistent data quality, a lack of global standards, and the qualitative complexities of measuring social impacts. Advanced methodologies such as Life Cycle Assessment (LCA) and Social Return on Investment (SROI) are highlighted as promising tools to address these challenges. Technologies like blockchain, artificial intelligence, and IoT are also emphasized for enhancing accuracy, transparency, and efficiency. The findings underscore the importance of integrating sustainability auditing into corporate strategies to foster stakeholder trust, improve accountability, and achieve competitive advantages. Implications: This study contributes to the theoretical understanding of sustainability auditing by bridging methodological gaps and practical challenges. Its managerial implications encourage organizations to adopt innovative tools and align auditing practices with broader sustainability goals. Additionally, policymakers are urged to support these efforts through targeted incentives and the promotion of global standards. These findings provide actionable insights for practitioners, academics, and policymakers to advance sustainability practices.
Co-Authors Abd. Rahman Mus Abdul Rahman Alitha Ulfah Amir Mahmud Andi Nurwanah Andi Nurwanah Anggu Batari Mulyadi Aulia Safitri Baso Amang Dahlia Usman Dian Indriani Eka Ariaty Arfah Fadliah Nasaruddin Fadliah Nasaruddin Fitri Ramadhani Gustaf Rogers Silalahi Hasnidar Syam Hermini Nur Husnah Jihan Zhalzabila Wahid Junaid, Asriani Kirana Ikhtiari Kurnia Rahman Mapparenta Mapparenta Muh Su’un Muhammad Arif Muhammad Arsyad Muslim Muslim Nur Khaeriyani Chaerul Nur Tri Tunggal Sulaiman Nurfadila nurfadila Nurul Wahida Randiansyah Randiansyah Recky Suhartanto Lawata Reza Ramdani Rosmawati Syamsu Alam Syamsul Alam Syamsuri Rahim Tenriwaru, T. Ummu Kalsum Viki Angreni Wardaningsi Wardaningsi Yana Ameliana Yulia Fachrunnisa Zulfadli Yusuf