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All Journal Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Lutfia Putri Salsabila
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Decision Sciences, Operations Research & Management Social Sciences

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Penerapan Sistem Akuntansi Keuangan Daerah dalam Mewujudkan Transpransi dan Akuntabilitas Keuangan Pemerintah Daerah Provinsi Jawa Barat Diwantari, Indriyani; Siboro, Sonny Fransisco; Lutfia Putri Salsabila; Irna Susilawati
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 3 No. 3 (2024): Agustus : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v3i3.3705

Abstract

The implementation of the regional financial accounting system is important in realizing the financial transparency and accountability of the West Java provincial government. With a structured and measurable accounting system, financial information can be presented in a clear and timely manner to stakeholders. The West Java provincial government has taken strategic steps in strengthening its financial accounting system, including the implementation of relevant accounting standards and the use of information technology to accelerate the financial reporting process. Transparency in the accounting system allows the public to easily access financial information and understand the use of public funds. This builds public trust in government, as well as facilitates effective oversight of public financial management. Accountability is also strengthened through a good accounting system, as it allows for clear tracking of the flow of funds and accountability for their use. However, challenges remain in optimally implementing the regional financial accounting system. A strong commitment from the West Java provincial government is needed to continuously improve financial transparency and accountability, as well as to ensure that the existing accounting system runs efficiently and effectively. Thus, the implementation of the regional financial accounting system will continue to be a focus in efforts to improve public financial governance in West Java province.
Analisis Efektivitas Pemeriksaan Akuntansi Terhadap Pengendalian Internal Akuntansi Irna Susilawati; Kasmanto Miharja; Indriyani Diwantari; Lutfia Putri Salsabila
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 3 No. 3 (2024): Agustus : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v3i3.3745

Abstract

Accounting audit is an important process in ensuring the integrity and accuracy of a company's financial reports. However, the effectiveness of accounting audits does not only depend on the auditor's ability to find errors or fraud, but also on the company's own internal controls. This research aims to analyze the extent to which the effectiveness of accounting audits depends on the quality of the company's internal control. The research method used is qualitative analysis of historical data The results of the analysis show that the quality of internal control has a direct impact on the effectiveness of accounting audits. Companies with strong internal controls tend to have more effective accounting audits, because auditors can rely on those internal controls in identifying risks and evaluating the reliability of financial data. However, challenges arise when a company's internal controls are inadequate or not implemented consistently. This can result in auditors having to do more detective work and increase the risk of failure to detect errors or fraud. Therefore, companies need to pay attention to improving and improving their internal controls to support the effectiveness of accounting audits. This research provides important insights for company management and auditors in understanding the complex relationship between internal control and the effectiveness of accounting audits. By strengthening internal controls, companies can improve the quality of their financial reporting and reduce potential risks associated with errors or fraud.
Co-Authors Diwantari, Indriyani Indriyani Diwantari Irna Susilawati Kasmanto Miharja siboro, sonny fransisco