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All Journal Jurnal Ekonomi Modernisasi Jurnal Penelitian Pendidikan IPA (JPPIPA) Journal of Economic, Bussines and Accounting (COSTING) Pendas : Jurnah Ilmiah Pendidikan Dasar J-MAS (Jurnal Manajemen dan Sains) YUME : Journal of Management Performance : Jurnal Bisnis dan Akuntansi Ilomata International Journal of Tax and Accounting Community Engagement and Emergence Journal (CEEJ) Cendekia: Jurnal Pendidikan dan Pembelajaran LINGUA : Jurnal Bahasa, Sastra, dan Pengajarannya JIKA (Jurnal Informatika) Journal of Management - Small and Medium Enterprises (SME's) International Journal of Engagement and Empowerment (IJE2) Journal of Tourism Economics and Policy Batara Wisnu : Indonesian Journal of Community Services Riwayat: Educational Journal of History and Humanities IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JER Lentera Negeri
Udin Suadma
Universitas Bina Bangsa
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Physics Public Health Social Sciences Other

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Journal : Lentera Negeri

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The effect of audit systems and internal control on auditor non compliance: the mediating role of audit detection errors Fitriyansyah, Fitriyansyah; Sari, Gema Ika; Suadma, Udin
Lentera Negeri Vol. 7 No. 1 (2026): Lentera Negeri
Publisher : Indonesian Institute For Counseling, Education and Therapy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/991700

Abstract

This study examines the persistent issue of auditor non-compliance in local government institutions despite the formal implementation of audit systems and internal control mechanisms. Although regulatory frameworks and supervisory structures have been established, practical weaknesses remain evident, particularly in audit detection errors. The purpose of this research is to analyze the effects of system audits and internal control on auditor non-compliance, and to investigate the mediating role of audit detection errors in regional government agencies of Pandeglang Regency. A quantitative explanatory approach was employed using data collected from 96 respondents through structured questionnaires. The data were analyzed using Partial Least Squares Structural Equation Modeling (SEM-PLS). The results indicate that system audits and internal control significantly reduce audit detection errors and auditor non-compliance. Detection errors have a positive and significant effect on auditor non-compliance and partially mediate the relationships between governance mechanisms and compliance behavior. These findings highlight that improving detection capability is crucial for strengthening audit quality and public sector accountability.
The role of information technology in improving the performance of village owned enterprises Suadma, Udin; Sari, Gema Ika; Rustandi, Tata
Lentera Negeri Vol. 7 No. 1 (2026): Lentera Negeri
Publisher : Indonesian Institute For Counseling, Education and Therapy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/991710

Abstract

This study examines the role of information technology (IT) in improving the performance of rural enterprises, with a specific focus on Village-Owned Enterprises (BUMDes) in Banten Province, Indonesia. While digital transformation has reshaped business practices, many rural enterprises continue to rely on manual systems, limiting efficiency, transparency, and competitiveness. This study adopts a qualitative narrative literature review approach to synthesize existing knowledge on IT adoption and organizational performance in rural enterprise contexts. The review draws on approximately 30–40 academic sources published between 2014 and 2026, including peer-reviewed journal articles, books, and institutional reports retrieved from databases such as Google Scholar, Scopus, and SINTA. Data were analyzed using content and thematic analysis to identify recurring patterns and conceptual relationships. The review identifies four dominant themes linking IT adoption to rural enterprise performance: operational efficiency, data-informed decision-making, financial transparency, and business competitiveness. Rather than providing direct empirical evidence, this study integrates prior findings to develop a conceptual framework that explains how IT contributes to performance improvement under varying levels of digital readiness. The study contributes by offering a synthesized and integrative perspective on IT adoption in rural enterprises and by proposing a framework that highlights the roles of digital literacy, infrastructure readiness, and institutional support as enabling conditions. However, as a literature-based review, this study does not establish causal relationships and should be interpreted as a conceptual foundation that requires further empirical validation.
Co-Authors Ahmad Adrian Hanafiyah Ahmad Mukhlis, Ahmad Ambarsari, Yuke Ani Sunarni Aramiko Kayanie Nenden Atryana Atul Atul Ayu Pratami Bayu Prasetyo Dana Rizky Kurniawan Elvitra, Dhito D Farah, Indina Fatari, Fatari Fauzi, Muhamad Hilman Fitrianti, Rizqi Fitriyansyah, Fitriyansyah Hanina, Naila Imam Rosidi juwita sari Kenedi, Kenedi khaeruman Kusuma, Bayyu Indra Mamay Komarudin Manggala, R. Simo Seto Bagoes Patra Megarini Megarini Muafah Muafah Muliyani, Triya Mulyadi, Dadi Ningtyas, Dian Novia NOVERIANSYAH, Mawandi Nurhasan Nugroho Rahmat Hidayat Rustandi , Tata Rustandi, Tata Sabrawijaya Sabrawijaya Sari, Gema Ika Siti Mutmainah Suanggi, Anggi Suhandi Suhandi, Suhandi Suherdi, Heri Sulkiah Hendrawati Sumarsih, Rani Sri Suparna, Dade Susanto, Rois Suseno, Bambang Dwi Susilawati, Ari Sutisna Sutisna Sutisna, Nining Sulastri Tata Rustandi Tata Rustandi Tata Rustandi* Tutolibiyah, Inayah Uli Wildan Nuryanto Yayah Nihayatul Husnai YUNITA, NURANI Zulhan Zulhan