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All Journal Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal EMT KITA Jurnal SOLMA Muhammadiyah International Journal of Economics and Business INVENTORY: JURNAL AKUNTANSI Jurnal Ilmiah Edunomika (JIE) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Cahaya Mandalika International Journal on Social Science, Economics and Art Abdi Geomedisains Journal of Economics Research and Policy Studies Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Inkubis: Jurnal Ekonomi dan Bisnis Innovative: Journal Of Social Science Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies
Heppy Purbasari
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Jurnal Cahaya Mandalika

 1 
PERAN APARAT PENGAWASAN INTERNAL PEMERINTAH DALAM PENCEGAHAN KECURANGAN PENGELOLAAN DANA DESA DI KABUPATEN NGAWI Berliana, Nadila; Purbasari, Heppy
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 3 No. 2: Jurnal Cahaya Mandalika
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v3i2.1535

Abstract

Village funds are defined as funds sourced from the APBN earmarked for villages that will be transferred through the Regency/Municipal APBD and used to finance government administration, development implementation, community development, and community empowerment. The research aims to find out and analyze the role of APIP supervision in preventing village fund management fraud in Ngawi district, whether it is following the Minister of Home Affairs Regulation Number 73 of 2020. This research used qualitative descriptive research by interviewing 5 ( five) auditors at the Ngawi District Inspectorate. The study results showed that the Ngawi district inspectorate followed Permendagri No. 73 of 2020. The obstacle faced by the inspectorate was the lack of auditors and village officials who did not understand the importance of transparency in the financial management of village funds. The Ngawi District Inspectorate in conducting guidance and supervision complies with existing regulations and has provided maximum performance in terms of the quantity and quality of its human resources.
ANALISIS TRANSPARANSI PENGELOLAAN KEUANGAN PEMERINTAH DAERAH BERBASIS WEBSITE DI KABUPATEN GROBOGAN Khabib, Rizal Maulana; Purbasari, Heppy
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 4 No. 3 (2023): Jurnal Cahaya Mandalika
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v4i3.2225

Abstract

The government can make regional financial management transparent by using a website. This research aims to determine the transparency of website-based regional government financial management in Grobogan Regency in 2013-2022. This research includes descriptive research, namely to analyze the transparency of website-based local government financial management in Grobogan Regency into three indicators, namely planning, implementation along with reporting and accountability. The data used is secondary data. Meanwhile, the data collection techniques used are documentation and interviews. The data analysis technique used is qualitative analysis. The research results show that website-based analysis of regional government financial management transparency in Grobogan Regency in 2013-2022 shows that the average level of transparency in regional government financial management is sufficient (available).
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG Nurkhasanah, Fitri Laili; Purbasari, Heppy
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 4 No. 3 (2023): Jurnal Cahaya Mandalika
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v4i3.2252

Abstract

Submission of financial reports must be reported to the public as quickly as possible and for several public companies in Indonesia this is still a problem every year.This research aims to identify the influence of audit tenure, size of the public accounting firm (KAP), and auditor industry specialization on audit report lag. The independent variables in this research are audit tenure, the size of the public accounting firm (KAP), and auditor industry specialization. The dependent variable in this research is audit report lag. The population in this study are LQ-45 companies listed on the Indonesia Stock Exchange (BEI) during 2019-2021. The research period was carried out for 3 years. The sampling technique used was purposive sampling with a sample of 84 companies. The analytical method of this research uses multiple linear regression with the help of SPSS 26. The results of this research prove that partial audit tenure has no effect on audit report lag, the size of the public accounting firm has no effect on audit report lag, and the auditor's industry specialization has an effect on audit report lag.
Co-Authors Adhianto, Naura Calista Adhianto Africo Al-Dua Saputra Alifaliyudin, Achmad Torik Ambar Yunita Nugraheni Andity, Vira Sekar Ayu Andri Veno Andy Dwi Bayu Bawono Ardika Yuda Pamungkas Atantya Wahyu Santika Atwal Arifin Atwal Arifin, Atwal Banu Witono Berliana, Nadila Bramudya Wisnu Wardana Cholisoh, Zakky Dedi Hanwar Devi Afriantari Puspa Putri Dewita Puspawati Edelwais, Monica Erindyah Retno Wikantyasning Eskasari Putri Fadhilah, Faisa Nur Fauzan . Handayani, Meiga Trisna Ihwan Susila Ika Trisharyanti Dian Kusumowati Ilham Adhi Pangestu Ilham Rochad Saputra Indah Permatasari Ketut Pratiwi Khabib, Rizal Maulana Kurnia Rina Ariani Kusuma Wijayanto, Kusuma Larasati, Arindra Lintang Kurniawati Mahardhika Yusack Effendi Meiga Trisna Handayani Mila Ramadhanti Muhammad Abdul Aris Mujiyati Mujiyati Muthiatulloh, Maryam Dzakiyah Narda, Anya Cetta Nita Setyawati Nurkhasanah, Fitri Laili Nursiam Nursiam Nursoleha, Eva Ovi Itsnaini Ulynnuha Pangestu, Ilham Adhi Pratiwi, Ketut Pusparini, Tharisya Setya Rahma, Alyaa Nurardia Ramadani, Indy Ramadhanti, Mila Ramdani, Tasya Eka Rangga Handika Rima Munawaroh Sanyika, Atantya Wahyu Saputra, Africo Al-Dua Setyo Nurwaini SUSI LESTARI Susi Lestari Suyatmin Suyatmin Suyatmin Waskito Adi Syahrina Noormala Dewi, Syahrina Noormala Triyono Wahyu Utami, Wahyu Wahyudi, Luki Eko Wardana, Bramudya Wisnu Wisnu Bagus Wicaksono Wulan Alawiyah Wulandari, Risma Ayunda Z Zulfikar, Z Zen, Rischa Rizkita Zulfikar Zulfikar Zulvan, M Fahmi