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Journal : Jurnal Ilmiah Akuntansi Kesatuan

The Effect of Auditor Ethics, Motivation and Competence on Auditor Performance Apriani Harahap, Nur Fitri; Ade Budi Setiawan; Maria Magdalena Melani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2758

Abstract

This study aims to explore the influence of ethics, motivation, and competence on auditor performance at the Bogor City Inspectorate. The background of this study is based on the phenomenon where auditors do not always comply with the applicable code of ethics, and the supervision system requires further evaluation. This study adopts a quantitative method, using a questionnaire as a data collection instrument distributed to 40 internal auditors at the Bogor City Inspectorate. The variables analyzed include auditor ethics, motivation, and competence as independent variables, and auditor performance as the dependent variable. The results of the study indicate that ethics, motivation, and competence simultaneously have a significant influence on auditor performance, as indicated by the results of the F test with a calculated F value of 40.410, greater than the F table of 2.866, and a significance of 0.000. Partially, ethics and competence have a positive influence on auditor performance, while motivation has a negative influence. This study concludes that improving ethics, directed motivation, and adequate competence are very important in improving auditor performance in the government environment, especially at the Bogor City Inspectorate.
The Effect of Presentation and Transparency of Financial Reports on Accountability of Financial Management Berliana, Deta; Setiawan, Ade Budi; Jamaludin Aziz, Ayi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2761

Abstract

This study aims to determine the effect of financial statement presentation and transparency on the accountability of financial management in Regional Apparatus Organizations (OPD) through accessibility in Bogor City. The study population includes five OPDs spread across Bogor City. Using the purposive sampling method, the study involved 52 respondents. The research instrument utilized a questionnaire to collect data from the respondents. The analysis results indicate that the presentation of financial statements alone does not have a significant effect on the accountability of financial management in OPDs. However, when the presentation of financial statements and transparency are combined, they have a significant effect on the accountability of financial management through accessibility in Bogor City. This suggests that a combination of good presentation and high transparency in financial statements is necessary to enhance accountability in the financial management of OPDs. The study emphasizes the importance of these two aspects in ensuring accountable financial management within the government.
Performance Measurement Analysis of Athallah Primary Clinic Using Balanced Scorecard Method Approach Zibran, Muhamad Haikal; Setiawan, Ade Budi; Melani, Maria Magdalena
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i5.2781

Abstract

Performance measurement has always been a benchmark for business success, including the type of health service business at Athallah Pratama Clinic. This study uses quantitative descriptive analysis. The aim of this research is to measure performance at the Klinik Pratama Athallah with the concept of a Balanced Scorecard approach from four perspectives, namely: financial perspective, customer perspective, internal business process perspective and growth and learning perspective. The data analysis method used is comparative analysis, namely by comparing the performance measurements that have been achieved by Klinik Pratama Athallah with the performance measurements that have been achieved using the Balanced Scorecard method approach with the total score. It is hoped that the results of this research will mean that Klinik Pratama Athallah can implement performance measurement using the Balanced Scorecard method approach because the large score can show "Good" results over a period of 2 years.
The Effect of the Government Internal Control System on the Performance of Government Agencies Saputra, Ade; Setiawan, Ade Budi; Jamaludin, Ayi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i5.2932

Abstract

This study aims to analyze the impact of the Government Internal Control System, budget, and organizational commitment on the performance of government agencies in Bogor City. Using a descriptive survey method, this study involves 36 Regional Government Organizations, with 10 Regional Government Organizations purposively selected as the sample. Data were collected through questionnaires, and results were analyzed using multiple linear regression to test the hypotheses. The findings indicate that Internal Control System, budget, and organizational commitment significantly influence government agency performance, both overall and partially. The combined influence of these three variables on the performance of government agencies in Bogor City reaches 44.5%. These findings highlight the importance of effective Internal Control System implementation, adequate budget allocation, and strong organizational commitment in improving government performance. This study contributes by providing insights for policymakers in Bogor City to strengthen these aspects to achieve more optimal governmental performance.
Co-Authors A. Fauziah AA Sudharmawan, AA Abdillah, Muhammad Fauzan Ade saputra Afif, M Nur Afif, M. Nur Agustin , Indah Agustin, Pitriani Dwi Agustina, Yulianti Alfiyah Amelia, Vicky Amellia Amru, M. Abiyyu Khairi Andika Haikal Fikri Andini Andris, Andris Andy Lasmana Anida Anida, Anida Annahlia Fauziah Annisa Lutfiah Zahra annurul, Deuis Siti Anwar , Saepul Apriani Harahap, Nur Fitri Ariyansyah, Hilman Ariyanti, Alia Assyifa Assyifa Putri Melani Atika Sari Aulia Rahman Aulia, Uan Avrilivanni, Clara Awa Awa Awa, Awa Aziz, Ayi Jamaludin Azizah, Siti Nurul Bayu Andrian Andrian Berliana, Deta Cahyani, Regita Damar Sandi, Rafly Damayanti , Dani Ratna Delpia, Villa Deuis Kartika Devi Rahma Tanti Didi Didi, Didi Djoko Marsudi Dodi Mulyadi Dwi Ashari, Kartika Dwi Gemina Dwi Salma Nur Islami Edi Purwanto Efendi, Novia Elpina Widiya Nengsih Emillia, Gita Atiatul Uzma Endang Silaningsih Falsa Mulia Farizka Susandra Fatimah, Tanissiya Anggun Fauziah, Firda Fe, Didi Fikri, Jihad Fitri Nuraeni Fitriani, Lia Gustia, Wenny Gustia, Wenny Haikal Fikri, Andika Hambani , S Hambani, Susy Hamidah Hasanah, Umi Uswatun Hasanah, Umi Uswatun Hutomo, Yoyok Priyo Ihsan K., Muhamad Indra Cahya Kusuma Intan Mahliza, Eca Intan Nuraini Ipaludin, Muhammad Ira Agustina, Ira Ismatus Tsaniyah Jamaludin, Ayi Jaya, M. Prima Jihad Fikri Jumhana Jumhana Kamila, Najma Nur Kartika, Deuis Kartini, Tini Khaerunissa, Ristya Cahya Kusuma , I.C. Lela Fitriyani Lestari, Armelia Ayunda Lestari, Refa Cahya Lia Siti Aulia Luqman Hakim Lutfiah, Hilda Aini Luthfiany, Delia M. Prima Jaya M. Zainil Muhsin Magdalena Melani, Maria Magdalena, Melani Maria Mardiah Maria Magdalena Melani Maria Magdalena Melani Maria Magdalena Melani Mas Nur Mukmin Maulana, Fahmi Nurilham Mayka Nurizkya Permana Melani , Maria Magdalena Melani, Maria Magdalena Meliana, Siti Meliana, Siti Mila Liani Monaya, Nova Muhammad Arifin Muhsin, M. Zainil Muniroh, Nihlatul Musa, Ahmad Nafisah, Nisrina Alya Nela Rizqi Safitri Nia Qolbuniah Nirwanti, Nirwanti Novia Ramdani, Elsa Novianti, Esther Novitasari, Nina Nuraini, Agis Nurhasani, Alya Palah , Ahmad Miptahul Palahudin Purnomo, Teguh Dwi Putri, Nayla Eka Putri, Rizka Zulfaliani Putri, Srikandi Pramudia Putri, Susanti Eka Putri, Susanti Eka Rafly Damar Sandi Rahmadani, Radita Resdiana, Imelda Ridwan Ridwan Maulana, Ridwan Rohmatiani, Yevi Rohmatiani, Yevi Saepul Anwar Saepul Anwar Safitri, Intan Kusdiana Salsabila, Laila Lutfiyyah Samadinata, Fendi Samsuri, S. Sapturi, Turi Saskia, Anggy Satriawan, Ilhamy Sauqi, Muhamad Afrizal Septiani, Imas Noer Serli Margareta Setiana, Hania Setianingrum, Dika Wahyu Setianingrum Shabila Wenintias, Siti Shintya, Dini Sholihah, Nurul Sopian, Muhamad Adi Sopianti, Siti Sri Harini Sri Harini Sriwahyuni, Irma Suciwaty, Dian Sukamto, Muhamad Fadel Supriyanti, Windi Surtini, Eneng Surtini, Eneng Sutisna, Dede Sya’banniah, Nispi Yani Tami, Rizki Putra Tami, Rizki Putra Tia Rahmawati Tun Susdiyanti Ubaidillah, Syahdan Veranika Eka Agustin Wardani, Pradifta Warizal Wawi Wawi Wawi, Wawi Widianti, Meida Yesti, Harma Yoga, Dwi Yoga Imam Baskoro Yuliyani, Septi Yuppy Triwidatin Zahra, Rianti Zamaludin, Ayi Zamasari Zibran, Muhamad Haikal Zidan, Muhamad Zulfikar, Muhamad Rizki