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All Journal Jurnal Mutiara Ilmu Akuntansi Jurnal Riset Akuntansi
Angelina Yunita Munte
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Economics, Econometrics & Finance

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Analisis Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 Tentang Pedoman Pengelolaan Keuangan Desa (Studi Kasus pada Desa Kacinambun, Kecamatan Tigapanah, Kabupaten Karo) Angelina Yunita Munte; Puspita Geatri Br Perangin-Angin; Nuwun Priyono
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.416

Abstract

This article aims to gain an understanding of how village financial management is implemented based on Permendagri Number 20 of 2018 concerning Guidelines for Village Financial Management, as well as to evaluate the extent to which these changes have an impact on implementation in the field through a case study in Kacinambun village, Tigapanag District, Karo Regency. The research approach used in this article is a descriptive qualitative method, with data sources obtained from primary data by interviewing village financial management officials and secondary data through literature or books concerned with the research title. The findings from this study indicate that village financial management is carried out with reference to Permendagri Number 20 of 2018, but there are problems that arise due to the slow performance of heads of affairs in carrying out their duties. This delay has had an impact on the disbursement of funds and hindered the progress of village development, as well as causing delays in reporting budget realization.
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.
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.
Co-Authors Herlina Manurung Nicodemus Christian Nuwun Priyono Puspita Geatri Br Perangin-Angin Vara Tiska Luthfita D P S