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All Journal Jurnal Riset Terapan Akuntansi Jurnal Penelitian Ekonomi Akuntansi (JENSI) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Sarikadarwati
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Kualitas Sistem, Kualitas Informasi Terhadap Manfaat Bersih Melalui SIMDA Barang Milik Daerah Pada Kabupaten Banyuasin Rasmini; Yuliana Sari; Sarikadarwati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.5086

Abstract

This study aims to determine how the influence of system quai lity, informaition quai lity, hais ain impaict onnet benefits ait the Bainyuaisin Regency Regionai l AIppairaitus Orgainizaition. This study used ai saituraited saimple withai totai l saimple size of 132 people from the reseairch populaition of ai ll bainyuaisin district regionai l aippairaitusorgainizaitions. The type of daitai used is primairy daitai aind is collected using questionnaire techniques. The daitaiused in this study aire those thait operaite the regionai l mainaigement informaition system for regionai l property(Simdai BMD). Hypothesis testing tools in this study using the SPSS aipplicaition. The reseairch wais conducted withpainel daitai ainai lysis using multiplier regression ainai lysis. Baised on the daitai thait hais been processed, the resultsobtained show thait system quai lity aiffects net benefits, informaition quai lity hais ai positive effect on net benefits.
Pengaruh Kompetensi, Independensi, dan Profesionalisme terhadap Kemampuan Auditor Badan Pemeriksa Keuangan Provinsi Sumatera Selatan dalam Mendeteksi Fraud M. Faishal Akbar Athaillah; Sarikadarwati; Desri Yanto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9122

Abstract

This study aims to analyze the effect of competence, independence, and professionalism on the ability of auditors of the Badan Pemeriksa Keuangan (BPK) Perwakilan Provinsi Sumatera Selatan to detect fraud. Fraud is an act that has a major impact on state finances and requires serious attention from government auditors. The research method used is a quantitative method with a survey approach through a questionnaire distributed to 40 auditors of the BPK Perwakilan Provinsi Sumatera Selatan. Data analysis was performed with multiple linear regression using the SPSS application. The results showed that competence and independence partially and simultaneously had no significant positive effect on the auditor's ability to detect fraud. Meanwhile, professionalism partially and simultaneously has a significant positive effect on the auditor's ability to detect fraud. These findings confirm the importance of increasing competence, maintaining an independent attitude, and auditor professionalism in order to strengthen fraud detection in the public sector.
Pengaruh Tingkat Ketergantungan, Opini Audit, Ukuran Legislatif dan Rasio Kemandirian Terhadap Pengungkapan Laporan Keuangan Pemerintah Provinsi di Indonesia Ananda, Gea; Yevi Dwitayanti; Sarikadarwati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9129

Abstract

The purpose of this study is to determine how the disclosure of provincial government financial reports in Indonesia is influenced by the level of dependence, audit opinion, legislative size, and independence ratio. This study uses secondary data and a quantitative approach. This study was conducted in all 34 provinces in Indonesia for the period 2021-2023 with a sample size of 102. Financial reports in the form of Audit Result Reports (LHP) are used as a data source for this study which are obtained through the official website of the BPK RI through the pages www.bpk.go.id and www.puskapol.fisip.ui.ac.id to obtain the source of the number of members of the Regional People's Representative Council (DPRD). The sample selection technique in the study used an approach using purposive sampling. The data analyzed using SPSS software version 26. The results of this study individually Dependence Level, Audit Opinion and Legislative Size have an effect on the Disclosure of Provincial Government Financial Reports in Indonesia. Meanwhile, the Independence Ratio does not show any effect on the Disclosure of Provincial Government Financial Reports in Indonesia.
Co-Authors Ananda, Gea Aprianti, Siska Desri Yanto Falia, Febby Tri Falisa, Devina Dian Firmansyah Firmansyah Periansya Frymaruwah, Edwin Indriyani, Oktarima M. Faishal Akbar Athaillah Maria Maria Maria Masnila, Nelly Muhammad Paundra Faza Afdi Prameswari, Fathia Andina Rachma Sari, Kartika Rasmini Ratna, Wayan Risty, Dintya Andari Sopian, Nur Anisyah Sopiyan AR Tabila Wati Vivin Dwi Rizki Widyastuti, Endah Widyastuti Wilianto, Haris Yevi Dwitayanti Yuliana Sari