Claim Missing Document
Check
Articles

Found 2 Documents
Search

Analisis Transparansi Pengadaan Barang dan Jasa di Lingkungan Pemerintah Siburian, Gunawan Syahputra; Rizki, Nurul Aulia; Zebua, Nofatrio Soarota; Miswanda M, Tantra; Elmilawaty, Novi; Siregar, Oktarini Khamilah
Jurnal Serambi Ekonomi dan Bisnis Vol 7, No 2 (2024): MARET-AGUSTUS 2024
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v7i2.7916

Abstract

Procurement of goods and services within the government is a crucial process in effective public financial management. Transparency in procurement is an important aspect to ensure accountability, reduce the risk of corruption, and increase the efficient use of public budgets. This research reviews literature related to the analysis of transparency in the procurement of goods and services within the government. The review includes identifying key challenges such as corruption, lack of access to information, and organizational cultural barriers, as well as proposed solutions such as strengthening regulations, increasing the use of information technology, and civil society participation in oversight. The results of this research provide an in-depth understanding of the complexity and importance of transparency in the context of procurement of goods and services in government, with the hope of providing guidance for better policies and practices in the future.
Implementasi Etika Profesi Akuntansi dalam Praktik Keuangan: Studi Kasus pada Perusahaan Publik di Indonesia Sitorus, Uli Greace Ananda; Elmilawaty, Novi; Rizki, Nurul Aulia; Wahyuni, Nana; bukit, Eka Novika br; Simanullang, Romadu; Nst, Dito Aditia Darma
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.6416

Abstract

Penelitian ini membahas implementasi etika profesi akuntansi dan Standar Akuntansi Keuangan (SAK) dalam praktik keuangan perusahaan publik di Indonesia. Melalui studi literatur yang berfokus pada jurnal-jurnal nasional terbitan 2020–2025, penelitian ini mengkaji bagaimana penerapan standar dan kode etik akuntansi memengaruhi kualitas laporan keuangan serta tingkat kepercayaan pemangku kepentingan. Hasil pembahasan menunjukkan bahwa kepatuhan terhadap SAK dan etika profesi berperan penting dalam meningkatkan transparansi, akuntabilitas, dan keandalan informasi finansial. Sebaliknya, pelanggaran etika berdampak negatif pada kredibilitas perusahaan, meningkatkan risiko manipulasi laporan keuangan, dan menurunkan kepercayaan investor. Penelitian ini menegaskan bahwa integritas profesi akuntansi merupakan unsur penting dalam merealisasikan tata kelola perusahaan yang baik dan keberlanjutan bisnis.