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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Akuntansi Bisnis dan Publik Majalah Ilmiah Warta Dharmawangsa EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan International Journal of Humanities Education and Social Sciences Formosa Journal of Social Sciences (FJSS) Proceeding of The International Conference on Economics and Business The International Conference on Education, Social Sciences and Technology (ICESST) Proceedings of The International Conference on Business and Economics International Journal of Economics and Management Research International Journal of Scientific Multidisciplinary Research (IJSMR) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Basic and Applied Accounting Research Journal International Journal of Economic Research and Financial Accounting International Journal of Economics, Management and Accounting International Journal of Management, Economic and Accounting Jurnal Perpajakan Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi International Journal of Economics and Management Research
Galih Supraja
Universitas Pembangunan Panca Budi
Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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The Role Of Government Accounting Standards On The Quality Of Regional Financial Reports Sebrina Handayani; Sarah Vika Sabrina; Mutiara Ramadani; Vebby Anggraeni Novita Sari Purba; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.285

Abstract

This study aims to determine and analyze the role of Government Accounting Standards in improving the quality of regional financial reports. This study uses a descriptive approach with a literature review method. Based on the results of the analysis from various sources, it is concluded that the implementation of Government Accounting Standards consistently contributes significantly to the quality of financial reports. This finding is supported by research showing that factors such as human resource competence and accounting information systems play an important role in Government Accounting Standards implementation. However, there are challenges in implementation, such as limited infrastructure and lack of training, which can hinder the quality of financial reports. Thus, although Government Accounting Standards provides a clear framework, its effectiveness is highly dependent on policy support and capacity building at the regional level.
The Role of Internal Auditors in Preventing Fraud in Government Sarah Vika Sabrina; Adek Wahyuni Safitri; Dwi Salsabila Ilham; Khairani Yahya; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.286

Abstract

Government institutions play an important role in the achievement of a country to achieve a goal is supported by a good attitude and action from a state civil apparatus. Sometimes bad things and actions are carried out to realize all of their ambitions. Based on The Association of Certified Fraud Examiners (ACFE), fraud is an act carried out to achieve a goal, such as manipulating financial statements or providing false information. Broadly speaking, forms of fraud often occur in government institutions (corruption). In Tuanakotta (2007) explained that the fraud triangle is a model to explain a number of factors that cause a person to carry out fraudulent work, which is corruption. The approach of this research is a type of research (case study). According to Ningsih (2019): Qualitative research is research that intends to deeply understand the processes, challenges, and strategies used by internal auditors in preventing fraudSome of the main results of relevant study studies usually include: Effectiveness of internal supervision Internal auditors are tasked with ensuring that the internal control system is running properly to detect and prevent potential fraud. 1. Increased anti-fraud awareness The existence of internal auditors encourages government employees' awareness of the importance of ethics, accountability, and transparency. 2. Early detection of potential fraud Through periodic audits and special investigations, internal auditors are able to identify suspicious activity before it becomes a larger fraud. 3. Strengthening organizational culture Internal auditors are often involved in building an organizational culture that focuses on honesty and compliance with rules.
Analysis of Factors That Influence the Success of Investigative Audits in the Public Sector Shindy Aulia; Perisai Surbakti; Joli Valentino Simorangkir; Annisa Khairiah; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.287

Abstract

This study aims to analyze the factors that influence the success of investigative audits in the public sector. The success of investigative audits is highly dependent on several key factors, including the quality of human resources (auditors), the availability of accurate data, a supportive work environment, the use of appropriate technology, and the consistent application of audit standards. Using a qualitative approach, this research found that auditors with high competence and continuous training can improve audit effectiveness. In addition, good access to valid data, as well as a transparent and supportive work environment, facilitate the investigative process. The use of technology, such as audit software and data analytics, enhances the accuracy and speed of analysis, enabling more effective fraud detection. This study provides recommendations to strengthen public financial oversight policies to improve accountability and transparency in the public sector.
The Role of Financial Report Analysis in the Efficiency and Effectiveness of Financial Performance Audi Elshinta Gading; Mustaqiem Arja; Fadia Ananda; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.288

Abstract

This study aims to analyze the influence of effectiveness and efficiency in financial management at the village and regional levels. The main focus of this research is to evaluate how the financial management system implemented can affect the effectiveness of achieving financial goals and efficiency in budget use. The method used in this research is a literature review method that examines various journals related to village and regional financial management. This approach is done by collecting, comparing, and analyzing the findings of five relevant journals. From the results of the analysis, it was found that although effectiveness in achieving financial objectives tends to be high, efficiency in budget use still faces major challenges. Factors affecting low efficiency include limited human resource capacity, weak supervision, and mismatches between budget planning and execution. This research also shows that transparent and structured financial management systems, such as SISKEUDES, can improve management effectiveness, but do not guarantee optimal efficiency without improvements in human resource training and supervision. As a suggestion, increasing the capacity of financial managers, strengthening the supervision system, and increasing transparency at every stage of budget management are essential to achieve more efficient goals.
Evaluation of Accounting Information Systems in Company Financial Management Inez Adelia Lapian; Melani Pitria; Muhammad Maulida Haikal Nawawi; Sri Andini Cahyant; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.291

Abstract

This study aims to evaluate the impact of Accounting Information Systems (AIS) on the quality of financial reports through a literature review of ten relevant articles. The results of the analysis show that eight out of ten articles state that the implementation of AIS has a positive and significant impact on improving the quality of financial reports. The implementation of AIS is considered capable of improving the accuracy, relevance, and readability of financial reports and reducing errors caused by human error. The advantage of AIS lies in the computerized data processing process, which produces reports that are more reliable, relevant, and in accordance with applicable accounting standards. However, two other articles, namely the work of Riska Ramadani et al. (2022) and Nishrina Atharrizka et al. (2021), revealed that AIS did not have a significant impact on the quality of financial reports. In this case, other factors such as human resource capabilities and the effectiveness of internal control are more dominant elements in determining the quality of financial reports. This finding shows that the effectiveness of AIS in improving the quality of financial reports is highly dependent on other supporting factors, such as increasing human resource capacity and strengthening the internal control system. Therefore, maximum implementation of SIA, supported by adequate management of supporting factors, is the key to producing high-quality and reliable financial reports for strategic decision making.
Analysis of The Needs of Local Government Information Systems in The Digital Era Putri Balqis; Puji Aloina Br Ginting; Rara Dena Suganda; Meriana Buulolo; Sela Indriani; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.292

Abstract

Digital transformation provides opportunities as well as challenges for local governments to improve efficiency, transparency, and quality of public services. This study aims to analyze the needs of the Regional Government Information System (SIPD) by approaching a literature review of 10 journals. The focus of the analysis includes three main aspects: information technology infrastructure, data security, and human resource (HR) capacity building. Based on the results of the study, there were 8 selected journals that showed significant contributions, while 2 journals were used as comparisons. The results of the study show that adequate infrastructure development, solid data security policies, and improvement of human resource competencies are the keys to the successful implementation of SIPD. This study recommends improving policy strategies to support the digitalization of local government and there is still a need for periodic evaluation and monitoring of information systems.
The Effect of Public Information Systems Implementations on Public Transparency Ignasius Grendo K Panggabean; Annisa Putri; Muhammad Mahardika Chandra; Putri Najwa Amalia; Willy Febrian Sipayung; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.293

Abstract

This study aims to analyze the impact of the implementation of Public Information Systems (SIP) on public transparency in government. By utilizing information technology, SIP is designed to increase openness, accountability, and public participation in the decision-making process. The study was conducted using a literature study method by reviewing various relevant scientific sources, including journals, books, and official documents. The results of the study indicate that the implementation of SIP significantly contributes to increasing information transparency, service efficiency, and public trust in the government. However, several obstacles were found, such as limited technological infrastructure, gaps in internet access in remote areas, and low digital literacy in the community. This study recommends strengthening technological infrastructure, increasing human resource capacity, and digital literacy education as strategic steps to optimize the implementation of SIP. With these steps, SIP can be an effective solution to support more inclusive and transparent electronic-based governance.
The Role of Social Media in the Dissemination of Public Information Allika Ayu Diah Pitaloka; Cindy Syahputri; Dea Ramadhani; Nabilla Putri Anggreani; Syakila Niswatul Khaira; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.294

Abstract

Social media has become one of the main communication platforms in the digital era for delivering public information. This study aims to analyze the role of social media in the dissemination of public information, identify challenges, and formulate optimization strategies. This study uses a descriptive qualitative method with data analysis from ten previous studies. The results show that social media has great potential in reaching a wide audience, but its effectiveness is often constrained by limited human resources, infrastructure and public trust. To improve its role, a more focused communication strategy, interesting content management, and better utilization of technology are needed.
The Influence of E Government on Public Service Quality Annisa Ramadhani Siregar; Sulastri Destriani Panjaitan; Nopa Rohmendena Bintang; Sonia Helena Purba; Anisa Giawa; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.295

Abstract

This study aims to analyze and determine the effect of e government on the quality of public services in Indonesia. This e government also uses a modern strategy that utilizes information and communication technology (ICT) to improve efficiency, transparency, and accessibility of public services. With a qualitative descriptive method, E government has a positive impact on the effectiveness of public services, such as increasing public satisfaction, service responsiveness, and operational efficiency. Implementation challenges include limited infrastructure, low digital literacy, organizational culture resistance, and budget constraints. The results of this study include improving ICT infrastructure, human resource training, intensifying socialization to the community, and developing policies that support digital transformation.
Development and Services of Public Information Systems to Increase Community Participation Dinda Khairani; Icha Santika; Habiba Habiba; Nur Wahida Agustin Siregar; Ridho Yoandika; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.298

Abstract

Public Information System Development is the process of designing, implementing and maintaining a technology-based system which aims to provide transparent, accurate and relevant access to information to the public. This development process involves analyzing user needs, designing a user-friendly interface, and integrating technology capable of handling large volumes of data efficiently. Apart from that, security and privacy aspects are a major concern in ensuring that public data is not misused. Challenges in developing this system include differences in people's technological literacy levels, uneven technological infrastructure, and the need to comply with applicable regulations. With a collaborative development strategy, involving the government, developers and the community, this system is expected to increase transparency, participation and the quality of public services. Development of Public Information Systems also plays an important role in supporting inclusive and sustainable digital transformation in various sectors of life.
Co-Authors Abel Desiyanti Manik Adek Wahyuni Safitri Afrida Yani Siahaan Ahmad Fais El Wajdi Alfan Prihandiki Allika Ayu Diah Pitaloka Alya Safana Amanda Putri Aisyah Anastasia Eka Wardani Anastasia Eka Wardani Andini Syahputri Andranida, Azfah Citra Anggara Ramadhansyah Anisa Giawa Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Khairiah Annisa Putri Annisa Ramadhani Siregar Ardia Theresia Br Pasaribu Ari Irawan Ariyanta Maulana Sitepu Audi Elshinta Gading Ayunda Aulia Ayunda Aulia Bela Amanda Putri Cindy Syahputri Dea Ramadhani Devi Liana Dinda Khairani Dinda Lutfiah Dito Aditia Darma Nasution Dwi Salsabila Ilham Fadia Ananda Farah Soufika Thahirah Fayakhun Wibisono Fiqri Haikal Grace Mariana Makdalena Habiba Habiba Hafidz Sagala Hafsyah Nabila Icha Santika Ignasius Grendo K Panggabean Inez Adelia Lapian Irham, Ardiansyah Joli Valentino Simorangkir Junawan, Junawan Karnisa Maharani Kartika Sari Khairani Agustin Khairani Yahya Khairun Niswa Khairunnisa Agustin Licerman Hulu Lilis Dwi Darma Lita Hepika Ginting M Irham Ardiansyah S M. G. Fahluzi M. Irvan Tanjung Melani Pitria Meriana Buulolo Mika Debora Br Barus Mira Agustia Morina Simanjorang Muhammad Mahardika Chandra Muhammad Maulida Haikal Nawawi Mustafa Mustafa Mustaqiem Arja Mutiara Ramadani Nabilla Putri Anggreani Nailla Yuwanadlin Nopa Rohmendena Bintang Novi Fitriani Noviani Noviani Nur Wahida Agustin Siregar Nurhalizah Nurhalizah Olivia Deslovita Br, Ginting Ovami, Debbi Chyntia Pasya Namira Perisai Surbakti Poppy Adetiya Pristy Wulandari Puji Aloina Br Ginting Putri Aditya Lestari Putri Balqis Putri Najwa Amalia Putri Septiana Br. Sigalingging Rahmadi Zikri Chandra Ramadani Ramadani Rara Dena Suganda Riandi Syahputra Ridho Yoandika Rizki Purwanti Rizky Natasya Roma Grecia Simamora Rustam Efendi Sarah Obadia Ivana Sarah Vika Sabrina Sebrina Handayani Sela Indriani Sheila Nur Aulia Shindy Aulia Siti Nur Hidayah Siti Zahara Sonia Helena Purba Sri Andini Cahyant Sulastri Destriani Panjaitan Suriai Lafau Syafira Cahya Ramadhani Syakila Niswatul Khaira Tia Novira Sucipto Tiar Vita Vera Br. Marpaung Vebby Anggraeni Novita Sari Purba Vinka Atira Werdy Willy Febrian Sipayung Yerisma Welly Zahira Naswa Zaskia Zahira Zikra Nurul Annisah