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All Journal Jurnal Pengabdian kepada Masyarakat Fundamental and Applied Management Journal
Agus Munandar
Program Studi Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Esa Unggul, Jakarta, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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The Effect of Local Government Size, Fiscal Independence, Risk Management, and Internal Control Maturity on Audit Delay Yusi Sopianti; Agus Munandar
Fundamental and Applied Management Journal Vol. 4 No. 2 (2026): June
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v4i2.1047

Abstract

This study examines the effects of government size, fiscal independence, risk management, and internal control maturity on audit delay in Indonesian provincial governments. Audit delay reflects accountability and transparency in local government financial management. Empirical evidence on its determinants towards audit delay remains inconsistent. Using panel data from 514 regencies/ cities during 2015 to 2023, the analysis applies fixed effects regression with robust standard errors. The results show that local government size has no a positive and significant effect on audit delay, indicating that greater organizational complexity increases audit completion time. Fiscal independence, risk management, and internal control system maturity do not show significant effects. These findings suggest that structural complexity plays a more decisive role than formal governance mechanisms in explaining audit timeliness. Strengthening administrative capacity in larger governments is essential to improve the timeliness and quality of public financial reporting.
PENDAMPINGAN LITERASI FINANSIAL DAN PERENCANAAN INVESTASI DALAM MEMBENTUK POLA PIKIR KEUANGAN REMAJA Ahmad Qolyubi; Dian Okchatamsi; Agus Munandar
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 3 (2026): Agustus 2026
Publisher : Bajang Institute

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Abstract

Low levels of financial literacy among adolescents can hinder their ability to manage money, set priority needs, and choose appropriate investment instruments. Therefore, it is crucial for secondary and vocational school students to acquire financial literacy education from an early age, to prepare themselves for entering the workforce and managing their income independently. This community service program aims to enhance students' financial planning and investment skills through a Participatory Action approach. The activity was implemented at Tiara Aksara Vocational High School in Tangerang on June 15, 2026, involving 49 students. The stages of the activity included needs assessment, planning, workshop implementation, and evaluation through observation and reflection. Topics covered included the importance of emergency funds, investment fundamentals, various investment options, the relationship between risk and return, determining risk profiles, and raising awareness of illegal investments. The results of the activity showed that students gained an improved understanding of personal financial management, establishing emergency funds, selecting investment instruments based on their risk profiles, and the importance of setting financial priorities. This program can serve as an alternative model for financial education applicable to secondary and vocational school students.
Co-Authors Ahmad Qolyubi Dian Okchatamsi Yusi Sopianti