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All Journal Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Fitrah Sarah Maryanti
Unknown Affiliation
Decision Sciences, Operations Research & Management Social Sciences

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Analisis Laporan Realisasi Anggaran Pendapatan Daerah pada Pemerintah Kota Malang Tahun 2021 – 2023 Anastasya Amara Salsabila; Sonny Fransisco Siboro; Yunita Tri Damayanti; Fitrah Sarah Maryanti
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.v3i3.3706

Abstract

This study analyzes the Regional Revenue of the Malang City Government for the 2021-2023 Fiscal Year based on the Budget Realization Report. This research uses quantitative description analysis with the concept of financial ratio calculation. Secondary data from the official website of the Malang City Government, https://malangkota.go.id, is used to calculate these financial ratios. The method is carried out by considering the performance indicators of regional financial management of the Malang City Government using five indicators: 1) Revenue Budget Variance Analysis 2) Financial Ratio Analysis of Degree of Decentralization 3) Regional Financial Dependency Ratio 4) Effectiveness Ratio 5) Efficiency Ratio. The results of this study are the Malang City Government is increasingly decentralizing decisions and authority to lower levels. Regional dependence on external assistance is decreasing. There is a change in performance. And the Malang City Government needs efforts to minimize waste, maximize the use of money, and improve organizational efficiency to achieve the desired results.
Kode Etik Akuntan Publik Dan Pelanggaran Pelaporan Audit PT Garuda Indonesia Tbk Fitrah Sarah Maryanti; Kasmanto Miharja; Anastasya Amara Salsabila; Yunita Tri Damayanti
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.v3i3.3733

Abstract

This study analyzes the Code of Ethics for Public Accountants and Audit Reporting Violations of PT Garuda Indonesia Tbk. This research uses a qualitative descriptive method. The data collection technique in this research uses literature review. The result of this study is that based on the violation case that occurred at PT Garuda Indonesia, it appears that a public accountant ignores the ethical values of the profession which should be a guide and guideline in carrying out his duties. The auditor who allowed the recognition of receivables as Garuda’s revenue showed this imprudence. The KAP violated various auditing standards in this case showing that he was not professional in his work. This case lowers public confidence in the accounting profession, which should be responsible for the management of accounting information.
Co-Authors Anastasya Amara Salsabila Kasmanto Miharja Sonny Fransisco Siboro Yunita Tri Damayanti