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All Journal Akuntansi'45 Jurnal Ekonomi Bisnis dan Akuntansi Journal of Creative Student Research Jurnal Mutiara Ilmu Akuntansi Jurnal Kendali Akuntansi Jurnal Riset Manajemen dan Ekonomi Jurnal Akuntan Publik Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Herlina Manurung
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Transportation

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FAKTOR-FAKTOR PENDUKUNG TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA DESA Nilna Syifa Zahro; Yolanda Afri Liyani; Herlina Manurung
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i3.1497

Abstract

Sejak diberlakukannya Undang-Undang Nomor 6 Tahun 2014 tentang Desa, pemerintahan desa telah mendapatkan alokasi dana desa. Salah satu sumber pendapatan desa adalah alokasi dana desa yang merupakan bagian dari dana perimbangan kabupaten/kota. Oleh karena itu, pengelolaan dana desa harus mengikuti prinsip pengelolaan keuangan negara, yaitu harus transparan dan akuntabel. Oleh karena itu, tujuan dari penelitian ini adalah untuk menganalisis dampak kualitas sumber daya manusia, pengawasan Badan Permusyawaratan Desa (BPD), dan partisipasi masyarakat terhadap transparansi dan akuntabilitas pengelolaan dana. Penelitian ini menggunakan metode deskriptif kualitatif. Teknik pengumpulan data dalam penelitian ini meliputi studi kepustakaan untuk memperoleh pemahaman tentang interpretasi nilai transparansi dan akuntabilitas. Selain itu, data sekunder juga digunakan dalam penelitian ini, yang diperoleh dalam bentuk olahan dari pemerintah desa. Hasil penelitian menunjukkan bahwa masyarakat di desa sebenarnya tidak memaknai transparansi dan akuntabilitas dengan standar yang tinggi. Mereka lebih menekankan pada nilai gotong royong dalam mewujudkan transparansi melalui partisipasi dari seluruh unsur desa dalam pengelolaan dana desa. Implikasi dari penelitian ini adalah untuk mencapai pengelolaan keuangan desa yang akuntabel, diperlukan SDM yang berkualitas, Badan Permusyawaratan Desa yang melakukan pengawasan dengan baik, serta melibatkan masyarakat dalam rapat perencanaan dan pelaksanaan pembangunan desa secara transparan dan akuntabel.
ANALISIS PENGELOLAAN KEUANGAN DESA PURWODADI, KECAMATAN BARAT, KABUPATEN MAGETAN TAHUN ANGGARAN 2020-2021 Shella Bunga Slamet Lantini; Melisa Arinda Putri; Herlina Manurung
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i3.1518

Abstract

Pengelolaan keuangan desa memiliki signifikansi yang besar dalam meningkatkan infrastruktur, pelayanan publik, dan kesejahteraan masyarakat desa. Oleh karena itu, penelitian ini memilih tahun anggaran 2022 sebagai fokusnya. Desa Purwodadi dihadapkan pada berbagai tantangan dan peluang yang berkaitan dengan pengelolaan keuangan desa. Penelitian ini berusaha mengungkap keadaan aktual dan memahami potensi masalah yang mungkin muncul dalam pengelolaan keuangan Desa Purwodadi. Penelitian ini merupakan penelitian deskriptif yang digunakan untuk mendapatkan gambaran yang jelas mengenai Pengelolaan Keuangan Desa secara langsung dilapangan bukan denegan mengkaji teori. Sumber data yang digunakan dalam penelitian ini menggunakan data sekunder. Data sekunder ini didapatkan dari Laporan Keuangan Pemerintah Desa Purwodadi pada tahun anggaran 2020-2021. Penelitian ini menggunakan teknik analisis data berupa Pendapatan, Belanja dan Belanja Klasifikasi Ekonomi Berdasarkan Laporan Anggaran Pendapatan dan Belanja Desa Purwodadi Tahun 2020-2021 menunjukkan pendapatan tertinggi pada tahun 2020 yaitu Pendapatan Transfer pada tahun 2020 yaitu sebesar Rp.1.196.217.300. sedangkan, pada tahun 2021 sebesar Rp. 1.199.092.400. dan belanja bidang tertinggi pada tahun 2020 yaitu Belanja Bidang I pada tahun 2020 yaitu sebesar Rp. 650.586.271. sedangkan, pada tahun 2021 belanja tertinggi sebesar Rp. 782.997.490.Penelitian analisis pengelolaan keuangan desa Purwodadi pada tahun anggaran 2022 dilakukan untuk memberikan wawasan yang berguna bagi pengambil keputusan dan pemangku kepentingan. dan saran untuk peneliti selanjutnya diharapkan menambah data pendukung. Selain itu, diharapkan menambah metode yang digunakan dalam penelitian seperti pengamatan mendetail dan data-data lain seperti RKPDes dan RPJMDes, sehingga menghasilkan penelitian yang lebih umum terkait pengelolaan keuangan desa.
Pengaruh Kualitas Audit, Kondisi Keuangan, Dan Manajemen Laba Terhadap Opini Audit Going Concern Almira Siva Devina Wijanarko; Anastasya Simanjuntak; Ellisa Noviana Dera; Rizkya Sukma Putri; Niketri Mustika Angela; Herlina Manurung
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2388

Abstract

The company can be said to successfully run its business influenced by environmental factors to maintain its business until the future. The purpose of this study is to understand (1) factors that can influence the going concern audit opinion (2) strategies in handling the situation appropriately in receiving the going concern audit opinion assessment (3) the impact of the going concern opinion on the company's reputation. This research method is a literature review approach, a data collection technique from several previous studies that can then be concluded. The study’s results and analysis are (1) audit quality does not affect the going concern audit opinion because each auditor must be independent in carrying out their duties and the opinions given have the same standard procedures. However, another opinion states that audit quality affects the going concern audit opinion because large public accountants show the level of sustainability of the company more accurately than small public accountants. (2) Financial condition affects the going concern statement because if the financial condition is bad, the entity will find it difficult to maintain its business continuity. In addition, it was also found that financial condition did not affect the going concern statement due to poor financial condition due to the implementation of sustainable business operations through planning. (3) Profit management does not influence the going concern audit opinion because the auditor does not see the continuity of results but is oriented towards the situation of the entire company.
Implikasi Peran Auditr Internal Dalam Tata Kelola Perusahaan Angelina Yunita Munte; Nicodemus Christian; Puspita Geatri Br Perangin-angin; Vara Tiska Luthfita D P S; Herlina Manurung
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2394

Abstract

The internal audit function continues to evolve in line with changes in the business environment. In Europe, the challenging business environment is closely related to risks and corporate governance issues. As a result, a shift in the internal audit function in addressing corporate governance issues demands greater independence from the function. Responding to the need for a more independent internal audit function, a decision regarding the appointment and dismissal of the head of the internal audit and his remuneration is required, which must be approved by the supervisor. These changes indicate that the role of internal audit in the governance management relationship has changed. This research provides an overview of these changes, the trends toward an increasing role of internal audit in corporate governance, the expected benefits of internal audit independence organizations, and the future challenges in European countries.
Peran Auditor Internal Dalam Mencegah Fraud Asset Misappropriation : Literature Review Galih Suryo Linuhur; Rizki Dwianto; Suparyono Suparyono; Sandy Aditya; Herlina Manurung
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2398

Abstract

This study aims to determine the role of internal auditors in preventing asset misappropriation fraud. The main topic of this research is the Covid-19 pandemic increasing the number of fraud in companies. This research method is in the form of a literature review method which originates from previous research originating from Google solar and books. This study uses qualitative methods and by using descriptive analysis. The results of the study show the role of internal auditors in preventing fraud by checking transaction validation and by checking physical documentation.
Pengaruh Audit Internal Terhadap Kinerja Perusahaan Perbankan Sri Rahayuningsih; Cornellius Nathanael Hartanto; Ratna Sefitriya; Herlina Manurung
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2436

Abstract

This research aims to determine and analyze the influence of internal audits on the performance of banking companies in Indonesia. Internal audit is an activity carried out to help a company achieve its goals. Good or continuously improving company performance can indicate good conditions within the company. This type of research is qualitative which will describe the influence of internal audit on company performance using the literature review method, where this method uses previous research articles as a data source and is used for the results and discussion. The results of this research, which are based on previous research, are that internal audits can have an influence on the financial performance of conventional banking companies with the number of internal audits carried out effectively by banking companies. Meanwhile, in sharia banking, internal audits have no effect on the company's performance.
Pengaruh Kode Etik Profesi Akuntan Dalam Kinerja Auditor Eksternal Kasus PT Wanaartha Life Ma’ruf Dwi Putra; Ahmad Lintang Abdul Haq; Abrar Rizqi Destriawan; Muhammad Yusuf Arda Bily; Herlina Manurung
Journal of Creative Student Research Vol. 1 No. 6 (2023): Desember : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v1i6.3032

Abstract

Public Bookkeepers have a set of rules that directs the morals of the Public Bookkeeper calling which is distributed by IAMI, IAI, and by IAPI under the name Set of principles for the Public Bookkeeper Calling. The Public Bookkeeper proficient set of principles is utilized as a reason for public bookkeepers to have the option to act morally and become an assurance of value ethics in the public arena. Nonetheless, despite the fact that there is a general set of principles for the public bookkeeping calling that directs the activities of public bookkeepers, there are as yet numerous infringement committed by open bookkeepers, so this can cause outrages that discolor the great name of the public bookkeeping calling itself and diminish public confidence in open bookkeepers. This article means to make sense of narratively the utilization of standards and endeavors to uphold the implicit set of rules for the public bookkeeper calling so the review results are as per the proof found since there is no bookkeeping designing that is impeding to closely involved individuals. Not just that, it is suggested that all closely involved individuals mutually participate and cooperate to make upgrades to maintain the Set of rules for the Public Bookkeeper Calling.
Co-Authors Abrar Rizqi Destriawan Adelia Furry Avriandi Afina Khusna Mufidah Ahmad Lintang Abdul Haq Ahya Amalia Lutfiana Almira Siva Devina Wijanarko Alya Sari Khanifah Anastasya Simanjuntak Andriyanto Andriyanto Angelina Yunita Munte Apriana Nur Asyifa Aprilia Geriyam Cristanti Aprilya Retno Sasviranti Arista Puji Utami Arung Abinaya N Arung Abinaya Nasrulloh Brian Gamara Putra Cornellius Nathanael Hartanto Daniswara Nursyahbani Denada Rahmawati Devi Ashari Dias Ayuk Nurutami Ellisa Noviana Dera Esti Rahmandani Etik Yuliana Fuad Andrian Galih Suryo Linuhur Giyan Triyani Sari Heni Nur Anggraeni Ilyas Febriyan Januar Arafi Maharani Dara Dinanti Maulia Nur Oktavia Ma’ruf Dwi Putra Melisa Arinda Putri Merliana Saputri Meylisa Eka Putri Mia Audina Mia Nurmalia Muhammad Agustian Sakha Muhammad Farih Fuadi Muhammad Yusuf Arda Bily Najla Aulia Nur Ramadhianti Nasywa Aininda Rohmawati Nicodemus Christian Niketri Mustika Angela Nilna Syifa Zahro Nunky Vinalia Puspita Geatri Br Perangin-Angin Ratna Sefitriya Riska Oktavianti Rizki Dwianto Rizkya Sukma Putri Rosario Putri Kusumaningtyas Mba Balu Sandra Audina Maharani Sandy Aditya Satria Dwiky Sektiawan Shella Bunga Slamet Lantini Sherindea Permata Agita SRI RAHAYUNINGSIH Suparyono Suparyono Tasyanari Handayani Tifa Asyifa Khoeriyah Vara Tiska Luthfia DPS Vara Tiska Luthfita D P S Vida Indah Viratna Wahyu Marginingtyas Andika Putri Wildan Zaky Yolanda Afri Liyani Yusni Kartika Cahyaningtyas Zarah Eka Nur Saputri