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All Journal Jurnal Wira Ekonomi Mikroskil JOURNAL OF APPLIED ACCOUNTING AND TAXATION YUME : Journal of Management Jurnal Akuntansi Bisnis dan Publik JURNAL MUTIARA AKUNTANSI Enrichment : Journal of Management Journal of Social Science International Journal Of Science, Technology & Management (IJSTM) Jurnal Bisnis Mahasiswa Proceeding International Seminar of Islamic Studies International Journal of Humanities Education and Social Sciences Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Proceedings of The International Conference on Business and Economics Journal of Social Science JAKBS International Journal of Management Research and Economics Jurnal Bisnis dan Manajemen (JURBISMAN) Journal of Advances in Accounting, Economics, and Management Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan International Journal of Economic Research and Financial Accounting Ekoman: Jurnal Ekonomi, Bisnis Dan Manajemen Brilliant International Journal of Management and Tourism TOMAN: Jurnal Topik Manajemen
azzahra, an suci
Universitas Pembangunan Panca Budi
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Performance Audit Of Multi-Year Road Infrastructure Project Implementation In The North Sumatra Provincial Government Fy 2023 Azzahra, An Suci
YUME : Journal of Management Vol 8, No 3 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i3.10556

Abstract

This study is a Performance Analysis Audit that aims to evaluate the effectiveness of the implementation of the Multi-Year Contract (MYC) Road Infrastructure Project in the North Sumatra Provincial Government (Pemprov Sumut) Fiscal Year (FY) 2023. This study was motivated by the importance of Performance Audits in realizing Public Accountability and the existence of material findings from the Supreme Audit Agency (BPK). The method used is descriptive qualitative analysis through in-depth documentation study (content analysis) of the BPK Audit Report on the North Sumatra Provincial Government's Financial Report for FY 2023. The results of the analysis show a collective failure to meet the 3E criteria (Effectiveness, Efficiency, Economy), as evidenced by potential deficiencies in the volume and quality of work, which resulted in overpayments amounting to IDR 138,867,590,370.33. This failure stems from weaknesses in the Contract Internal Control System (SPI) marked by inadequate approval of contract extension justifications and increased risk of fraud and overstatement of construction assets in progress (KDP). These findings also highlight the limitations of the effectiveness of APIP's functional oversight in preventing Contract Deviations. The study concludes that there is a need for systematic improvement of the Contract ICS and enhanced Audit Follow-up performance to ensure accountability in Capital Expenditure management, while reducing recurring audit findings in the future.Keywords: Performance Audit, Multi-Year Contract, Contract Deviation, Contract SPI, Public Accountability
A Systematic Literature Review in Shariah Audit Arini Arini; An Suci Azzahra; Sambas Ade Kesuma; Iskandar Muda
Journal of Social Science Vol. 4 No. 5 (2023): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v4i5.681

Abstract

This study aims to present in detail the sharia audit research based on a systematic literature review. From 2013–2023, 40 articles were collected from the Scopus database. This research is seen from a theoretical point of view, geographical distribution, research background, and theme. The results show an increase in Islamic audit research in recent years. Compared to other Islamic countries, most of the research was conducted in specific countries, such as Malaysia. In addition, it has been found that previous studies have not known the antecedents and effects of effective Islamic auditing practices in IPIs, The focus of research on certain theories, such as agency theory, limits the way of research.
Pengaruh Fee Audit, Audit Tenure, Dan Ukuran Perusahaan Terhadap Kualitas Audit Pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024 Agustina R.T. Sitompul; Riska Franita; An Suci Azzahra
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10353

Abstract

This research endeavors to examine the influence of audit fees, audit duration, and organizational size on audit quality, considering both their individual and combined effects. The study's sample comprises multiple companies operating in the food and beverage industry that are listed on the Indonesian Stock Exchange (IDX) over the period from 2020 to 2024. This research uses associative quantitative analysis, based on supporting data from financial reports of companies published through the official IDX web portal during the same period. The population consists of 83 business entities in the food and beverage sector officially listed on the IDX. Purposive sampling was applied in selecting the study sample; from the population, 27 business entities that met the research indicators were obtained, and with this sample selection, the study analyzed 135 data points. With the use of SPSS version 26 software, data analysis was done using logistic regression techniques. The study results reveal that audit fees independently have a significant impact on audit quality standards, with a significance probability of 0.000 (< 0.05). However, audit tenure and company scale do not show significant effects on audit quality, with significance levels of 0.292 and 0.153, respectively, both exceeding 0.05. Simultaneous testing reveals that the three independent variables collectively contribute significantly to audit quality, with a significance below 0.05 (0.000).
The Influence of Business Risk and Company Size on Capital Structure in Industrial Sector Companies Listed on the Indonesian Stock Exchange Tanti Septiani BR Sembiring; Riska Franita; An Suci Azzahra
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10969

Abstract

The goal of this study is to investigate the impact that business risk and company size have on the capital structure of industrial businesses that are listed on the Indonesia Stock Exchange between the years 2021 and 2024 on the Indonesia Stock Exchange. For the purpose of capital structure, the Basic Earnings Power Ratio (BEPR) is used to assess risk, the Natural Logarithm (LN) is used to assess the size of the organization, and the Debt to Equity Ratio (DER) is used to do capital structure analysis. In this particular study, a quantitative approach was taken, and the statistical software that was utilized for the analysis was SPSS version 27. The research objectives were met by 27 different companies, and samples obtained were from them through the use of purposeful sampling. Compared to 0.05, the significant value of the t-test, which is 0.301, is higher. The t-table value of 1.98282 is exceeded by the estimated value of -1.038, which is lower than the t-table value. It may be derived from this that the capital structure is not significantly impacted by the risk that the business faces. Nevertheless, this does not apply to the size of the company. This is demonstrated by a significance value of 0.001 and a calculated t-value of 3.319, both of which are higher than the value of 1.98282 that is seen in the t-table statistic. Meanwhile, the capital structure of a firm is positively and significantly impacted by both the growth of the organization and the risks that it faces. There is a significant difference between the F-value of 5.685 and the F-table value of 3.08, with the sig. value being 0.005. According to the adjusted R-Square value of 0.081, the variance in capital structure may be explained by business risk and firm size to the extent of up to 8.1% of the total variation. On the other hand, 91.9% of this variation consisted of additional factors that were not investigated.
Analysis of the Imbalance of Regional Income Components in Binjai City Using the Regional Financial Ratio Approach Sri Risqi Widiyanti; Vina Arnita; An Suci Azzahra
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10973

Abstract

Regional revenue is a fundamental financial resource reflecting fiscal capacity and supporting the implementation of regional autonomy and sustainable development. The composition and balance of regional revenue components—local own-source revenue, transfer revenue, and other legitimate regional revenues—determine a region’s level of fiscal independence. In practice, many local governments experience structural revenue imbalances due to high dependence on central government transfers. This study examines the development and degree of imbalance among regional revenue components in Binjai City during the 2020–2024 period. The research adopts a descriptive quantitative approach using secondary data from budget realization reports obtained through the Regional Budget Data Portal of the Directorate General of Fiscal Balance. Data are analyzed using growth ratios and contribution ratios to assess revenue dynamics, fiscal dependence, and revenue structure. The findings reveal that local own-source revenue shows fluctuating growth and contributes relatively little to total regional revenue. Transfer revenue consistently dominates the revenue structure, while other legitimate regional revenues exhibit high volatility and a declining contribution trend. These results indicate that Binjai City’s fiscal independence remains low and that imbalances in regional revenue composition persist.
Peran Auditor Forensik dalam Pendeteksian, Pencegahan dan Pengungkapan Fraud: Studi Literatur terhadap Kasus Fraud di Indonesia (2021-2025) Nabila Yolanda; Dina Izzati; Vista Alisha Zahrani; Maisya Delani; Nabila Rahmadayanti; An Suci Azzahra
TOMAN: Jurnal Topik Manajemen Vol. 2 No. 2 (2025): TOMAN: Jurnal Topik Manajemen
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/toman.v2i2.268

Abstract

Penelitian ini bertujuan untuk mengkaji secara mendalam peran auditor forensik dalam pendeteksian, pencegahan, dan pengungkapan fraud di Indonesia selama periode 2021–2025 melalui pendekatan studi literatur. Fraud merupakan kejahatan yang bersifat kompleks dan tersembunyi, sehingga memerlukan pendekatan investigatif dan multidisipliner dalam penanganannya. Auditor forensik memiliki peran sentral dalam menemukan indikasi penipuan melalui audit investigatif, menganalisis transaksi keuangan yang mencurigakan, serta menyusun bukti yang valid dan sah secara hukum. Studi ini menganalisis sepuluh kasus fraud yang terjadi di sektor publik dan swasta, mulai dari korupsi pengelolaan dana hingga manipulasi laporan keuangan. Hasil penelitian menunjukkan bahwa auditor forensik tidak hanya berperan dalam tahap deteksi awal, tetapi juga memberikan kontribusi signifikan dalam perbaikan sistem pengendalian internal dan memberikan rekomendasi pencegahan secara berkelanjutan. Selain itu, dalam tahap pengungkapan, auditor forensik bekerja sama dengan penegak hukum untuk menyusun laporan audit yang dapat digunakan sebagai dasar dalam proses hukum. Keberhasilan peran auditor forensik ditentukan oleh kompetensinya dalam teknologi audit, pemahaman regulasi hukum, serta integritas dan independensi dalam menjalankan tugas. Penelitian ini merekomendasikan peningkatan sertifikasi profesional, pemanfaatan teknologi digital forensik, serta perlindungan terhadap whistleblower sebagai langkah strategis memperkuat fungsi auditor forensik di Indonesia. Temuan ini diharapkan dapat menjadi rujukan bagi pengambil kebijakan dan peneliti selanjutnya dalam memperkuat pemberantasan fraud di berbagai sektor.
Analisis Pengaruh Good Corporate Governance terhadap Kinerja Keuangan pada Perusahaan Sektor Consumer Non-Cyclical yang terdaftar di Bursa Efek Indonesia (Tahun 2021-2023) Nabila Yolanda; Dina Izzati; Vista Alisha Zahrani; Nabila Rahmadayanti; An Suci Azzahra
TOMAN: Jurnal Topik Manajemen Vol. 2 No. 3 (2025): TOMAN: Jurnal Topik Manajemen
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/toman.v2i3.269

Abstract

Studi ini bertujuan untuk menganalisis efek dari mekanisme Good Corporate Governance (GCG), yang meliputi independensi komisaris, jumlah anggota dewan direksi, serta ukuran komite audit, terhadap kinerja keuangan perusahaan di sektor barang konsumsi non-siklikal yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2021–2023. Kinerja finansial diukur menggunakan indikator Return on Assets (ROA). Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linear ganda. Populasi terdiri dari xx dan sampel yang diambil berjumlah 33 perusahaan menggunakan teknik purposive sampling, sehingga total observasi mencapai 99 data, di mana terdapat 7 data outlier, sehingga jumlah observasi data menjadi 92 observasi. Uji menunjukkan bahwa ketiga variabel independen secara bersamaan berpengaruh signifikan terhadap kinerja keuangan perusahaan. Namun, hanya ukuran dewan direksi yang terbukti secara parsial memiliki pengaruh signifikan terhadap ROA. Sebaliknya, independensi komisaris dan komite audit tidak memberikan pengaruh yang signifikan secara statistik terhadap ROA. Hasil ini didukung oleh nilai koefisien determinasi (R²) sebesar 0,190, yang menandakan bahwa 19% variasi dalam kinerja keuangan dapat dijelaskan oleh ketiga variabel GCG tersebut, sedangkan sisanya dipengaruhi oleh faktor lain di luar model yang ada.
Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan Pada Sektor Transportasi Dan Logistik Yang Terdaftar Dibursa Efek Indonesia (BEI) Tahun 2021-2024 Juliarta Elisabeth Silitonga; Talitha Nabila; Muhammad Khoiri Luthfi; Maisya Delani; An Suci Azzahra
TOMAN: Jurnal Topik Manajemen Vol. 2 No. 3 (2025): TOMAN: Jurnal Topik Manajemen
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/toman.v2i3.283

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance (GCG) terhadap kinerja perusahaan pada sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. GCG diukur menggunakan tiga indikator utama, yaitu proporsi komisaris independen, jumlah dewan direksi, dan keberadaan komite audit. Sementara itu, kinerja perusahaan diukur menggunakan Return on Equity (ROE) sebagai indikator utama profitabilitas. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linier berganda untuk mengetahui hubungan antar variabel. Data diperoleh dari laporan tahunan perusahaan yang dipublikasikan secara resmi. Hasil penelitian menunjukkan bahwa hanya dewan direksi yang berpengaruh positif dan signifikan terhadap ROE, sementara proporsi komisaris independen dan komite audit tidak memiliki pengaruh signifikan terhadap kinerja perusahaan. Temuan ini menunjukkan bahwa efektivitas dewan direksi dalam menjalankan fungsi manajerial memiliki peran penting dalam meningkatkan profitabilitas perusahaan, sementara keberadaan komisaris independen dan komite audit belum memberikan kontribusi signifikan terhadap kinerja keuangan pada sektor ini.
Analysis Of Land And Building Tax (Pbb) Contribution To Medan City's Original Regional Income (Pad) Seftina, Liza; Rioni, Yunita Sari; Azzahra, An Suci
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11066

Abstract

This study aims to analyze the contribution of Land and Building Tax (PBB) to the Regional Original Income (PAD) of Medan City for the 2020-2024 period. The research method uses a descriptive approach with effectiveness and contribution ratio analysis. Data were obtained from the Regional Tax and Retribution Management Agency and the Regional Finance and Asset Management Agency of Medan City. The results of the study indicate that (1) the realization of PBB revenue in general is not optimal with an average effectiveness of 80.246% and has not reached the target set in 2020-2024, although in 2021 it reached 100.45%; (2) the contribution of PBB to PAD shows a significant value with an average contribution categorized as moderate, but shows fluctuations from IDR 420.17 billion (2020) to IDR 552.72 billion (2021); (3) the decrease in the number of Tax Payable Notification Letters (SPPT) paid is influenced by internal factors (human resource capacity, administrative system) and external factors (taxpayer awareness, economic conditions). The implications of the research indicate the need for improved strategies in optimizing PBB revenue through increasing taxpayer awareness, modernizing the tax administration system, and better coordination between related agencies to support increasing the PAD of Medan City.
Co-Authors , Yunita Sari Rioni Abel Sonia S Afriliyani, Intan Agustina R.T. Sitompul Aliyah, Dini Rahma Alyuna Andini Amalia, Sabrina Rizky Annisa Fajariah Damanik Annisa Khairani Anwar Suhut Arini Arini Aurora, Titania Ayu Wirdha Ningsih Ayu Wirdha Ningsih Ayu Wirdha Ningsih Azlin, Nuraini Bangun, Mudtiani Hakim Br. Bangun, Yulia Ribuna Br Bangun Br. Bangun, Mudtiani Hakim Dina Izzati Dio Jeremia Sembiring Dona Olivia Sihombing Eka Susilawaty, Tengku Fadilah, Alma Hafsa Fazria, Rizka Febriani Nur Rahman HS, Widy Hastuty Indah Lestari Iskandar Muda Juliarta Elisabeth Silitonga Larasasti, Sindy Lubis, Nurmala Sari Lubis, Salsabila Azzahro Lukna, Yohanes Lukna, Yohanes Kevin Maisya Delani Manao, Marcella Chintya Marcella Chintya Manao Marshanda Marshanda Meigia Nidya Sari Meiman Kristian Putra Gulo Mika Debora Br Barus Miranda, Aqilah Muhammad Agus Muljanto Muhammad Khoiri Luthfi Muhammad Khoiri Luthfi Muhammad Luthfi Nabila Rahmadayanti Nabila Rahmadayanti Nabila Yolanda Nabila, Talitha Nada Syifa Athaya Napitupulu, Stephanie Imaylia Nasib Natasha Natasha Natasha, Natasha Nayla Nurul Putri Nayma, Salshabilla Nova Elisabeth Hutagalung Nuraini Azlin Octavia, Melanie Panjaitan, Gloria Oktavania Parsi, Citra Amelia Prana Ugiana Gio Pratama, Rizky Raditya Pricillia Deborah Valentine Purba, Seprianto Putri, Nayla Nurul Riska Franita Sambas Ade Kesuma Sari, Adila Sari, Meigia Nidya Sari, Putri Utami Permata Sari, Shaila Pratika Seftina, Liza Sembiring, Dio Jeremia Septika, Edya Nashwa Sihombing, Dona Olivia Silitonga, Juliarta Elisabeth Sindy Larasasti Sirait, Netty Julianti Sitorus, Atikah Zuhra Sri Risqi Widiyanti Suci Ramadhani Suci Ramadhani, Suci Suti Agustin Talitha Nabila Talitha Nabila Tamba, Rani Rosya Tampubolon, Merna Gletesya Tanti Septiani BR Sembiring Tengku Eka Susilawaty Tsamara Nayla Safitri Valentine, Pricillia D. Vina Arnita Vista Alisha Zahrani Widy Hastuty HS Zulpa Okta Nita