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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Dinamika Akuntansi Journal of Indonesian Economy and Business Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Dinamika Akuntansi dan Bisnis (JDAB) ABIS: Accounting and Business Information Systems Journal Riset Akuntansi dan Keuangan Indonesia
Irwan Taufiq Ritonga
Department Of Accounting Faculty Of Economics And Business Universitas Gadjah Mada
Economics, Econometrics & Finance Social Sciences

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Analisis Faktor-Faktor Penyebab Temuan Berulang (Studi Pada Pemerintah Kabupaten Manggarai Provinsi NTT) Yohana Veliska Lambo; Irwan Taufiq Ritonga
ABIS: Accounting and Business Information Systems Journal Vol 11, No 2 (2023): May
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v11i2.84920

Abstract

Pelaksanaan tindak lanjut rekomendasi audit pada pemerintah daerah belum dilaksanakan secara memadai. Hal ini terlihat dari masih adanya rekomendasi audit yang terlambat ditindaklanjuti serta penyelesaian tindak lanjut yang belum sesuai dengan rekomendasi yang diberikan. Tidak adanya tindakan korektif yang memadai terhadap rekomendasi yang diberikan oleh auditor menyebabkan temuan tersebut kembali berulang pada audit tahun berikutnya. Tujuan penelitian ini adalah untuk mengidentifikasi faktor-faktor yang menjadi tantangan dan hambatan dalam pelaksanaan tindak lanjut rekomendasi audit. Perspektif logika institusional digunakan untuk menginvestigasi masalah apa yang dihadapi dalam penyelesaian tindak lanjut serta respon dan tindakan apa yang dilakukan oleh pemerintah. Wawancara dilakukan kepada para aktor yang berperan dalam proses penyelesaian tindak lanjut. Selain itu dilakukan analisis dokumen yang terkait dengan penyelesaian tindak lanjut. Hasil penelitian mengidentifikasi hambatan dalam penyelesaian tindak lanjut yaitu faktor eksternal/lingkungan dan faktor internal/organisasi. Strategi yang diambil oleh para aktor belum dapat menyelesaikan tindak lanjut secara memadai. Adanya persepsi bahwa tindak lanjut bukan merupakan kegiatan yang penting untuk dilakukan memengaruhi respon dan logika dari para aktor ketika menyelesaikan tindak lanjut. Logika ini mendorong adanya pengabaian terhadap rekomendasi tindak lanjut dan menjadi motif gagalnya penerapan strategi yang efektif. Pengabaian terhadap rekomendasi tindak lanjut juga terlihat dari implementasi pelaksanaan tindak lanjut yang tidak memadai mulai dari proses perencanaan, pelaksanaan, pemantauan dan evaluasi.
Analysis of Compliance and Audit Opinion Correlation and Causes of Failure in Detecting Non-Compliance a Study on Local Government Habiby, Abdullah Lathif Elbaaqy; Ritonga, Irwan Taufiq
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.11766

Abstract

This study aims to analyze the correlation between level of local government compliance with laws/regulations and audit opinions on Local Government Financial Statements (LGFS) and to identify causes of failure in detecting non-compliance, including non-compliance that contains elements of fraud, in LGFS audit. The method used is explanatory sequential mixed methods with a content analysis approach on fifty four LGFS samples and interview the auditors of the Audit Board of Republic of Indonesia (the AB). The results show that there is a correlation between level of compliance of local government and audit opinion on LGFS, but there are risk in detecting non-compliance and risk of errors in audit opinion caused by different concepts in determining fraud, unclear guidelines on compliance testing, different concept of materiality among the AB auditors, failure to update programs audit, potential threats/dangers experienced by auditors, and failure to reduce auditors’ negative perception on working protection. The limitation of this study is that participants only involve auditors from three representative offices originating from Java and do not conduct confirmation to the unit responsible for the preparation of audit guidelines and units that deal with legal issues. This research implied that the AB must increase effectiveness of audit quality assurance to improve audit quality and the AB auditors should be able to apply the principle of due professional care in carrying out LGFS audit so that audit quality is maintained.
Developing a Method to Measure Public Prosperity Gap between Ideal and Current Conditions of a Local Government: A Public Financial Management Perspective Prabowo, Raden Adiguna; Ritonga, Irwan Taufiq
The Indonesian Journal of Accounting Research Vol 28, No 2 (2025): IJAR May 2025
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.832

Abstract

This study aims to develop a method for measuring the public prosperity gap between the ideal condition, as stated in the constitution, and the current condition of a local government, utilizing the Purchasing Power Parity (PPP) Theory and the concept of service-level solvency. This study uses the City of Melbourne as a representation of ideal conditions and the City of Jakarta as a representation of current conditions. The model developed in this study can accurately measure the prosperity gap that occurs and assess its severity. The limitation of this study is the use of the service solvency in general terms to measure the prosperity of the community. The use of specific solvency should improve the accuracy of the prosperity gap analysis. However, these limitations do not reduce the validity of the model.
Analisis Tingkat Pengungkapan Akun Persediaan dalam Laporan Keuangan Pemerintah Daerah di Jawa Suwarjuwono, Puji; Ritonga, Irwan Taufiq
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v4i2.6338

Abstract

According to regulation Act No. 15/2004, adequate disclosure is one of the main criteria for the auditors in giving opinion for local government financial statements (LGFS). All accounts composing LGFS must be disclosed adequately. One of the most important accounts is inventory account in the balance sheet. This research aims to analyze whether the level of disclosure of inventory account is in accordance with the requirements of Government Accounting Standards Number 5 (GAS No. 5) on Inventory. This research uses descriptive qualitative approach. Documentation technique was utilized to collect 113 local government financial statements of regencies/cities in Java for fiscal year 2014. To analyze the data, this study employs percentage descriptive techniques. It was found that disclosure level of inventories account on local government financial statements in Java was still low and not in accordance with GAS No 5. Furthermore, there was no difference in the level of inventory disclosure among LGFS with unqualified opinion, qualified opinion, and disclaimer opinion. The average disclosure level of inventories for LGFS in Java amounted to 40,35%, with the highest disclosure level was 80,00% belonged to only two LGFS.
Auditee's intention to implement audit recommendations: A qualitative study based on the theory of planned behavior Rahandiani, Dewi; Ritonga, Irwan Taufiq; Imansantosa, Prabowo
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 10 No. 1 (2024): JTAKEN Vol. 10 No. 1 June 2024
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v10i1.1404

Abstract

Previous studies on the implementation of audit recommendations have primarily focused on identifying influencing factors without delving into the specific behaviors of individuals responsible for their implementation. This study aims to analyze auditees' intentions to implement audit recommendations using Ajzen's Theory of Planned Behavior (TPB). While TPB is typically applied with quantitative methods, this research employs a qualitative approach to gain a deeper understanding of respondents' attitudes, motivations, and values. The findings reveal five main themes that influence auditees' intentions to implement audit recommendations: lack of engagement, unorganized organizational pathways, the role of decision-makers or policymakers, mutual reluctance toward coordination, and gaps in knowledge and qualifications. Addressing these themes simultaneously is essential for the effective implementation of audit recommendations. Auditees' attitudes toward implementing audit recommendations significantly impact their intentions. However, subjective norms and perceived behavioral control can pose barriers, diminishing their commitment to the implementation process. This nuanced understanding of the factors affecting auditee behavior is crucial for developing strategies to enhance compliance with audit recommendations.
Co-Authors Abdullah Lathif Elbaaqy Habiby Adriana, Anissa Agustinus Imam Saputra Dwi Windarsih Habiby, Abdullah Lathif Elbaaqy Imansantosa, Prabowo Indra Kesuma Krist Setyo Yulianto Nur Fajri Prabowo, Raden Adiguna Puji Suwarjuwono Rahandiani, Dewi Suwarjuwono, Puji Syahrir, Syamsul Vira Maulina Yohana Veliska Lambo