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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ilmiah Manajemen Kesatuan
Haryani, Feni
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Internal Auditor’s Responsibilities for Quality Control of Financial Reporting at PT Asabri (Persero): A Qualitative Analysis Haryani, Feni; Nasta’in, Fitria; Novitasari, Ika; Putri, Wahyu; Manurung, Herlina
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i2.2152

Abstract

This article focuses on the quality of financial reporting that needs to be considered because it is an important factor in decision making of a company or agency, including PT Asabri (Persero). Internal auditors control an important role in terms of improving accounting standards, so it will also be discussed about the function and role of internal auditors in minimizing data manipulation in financial reporting. This research uses the literature review method which refers to the process of identifying and evaluating several previous research articles to obtain deeper information about the responsibilities of internal auditors including responsibilities for quality control of financial reporting. The results show that internal auditors have an important role in controlling the quality of financial reporting from manipulation at PT Asabri (Persero).
Keefektifan Anonymous Reporting sebagai Jalur Pelaporan dalam Penerapan Whistleblowing System Puspita, Syahrani Wangi; Wahyuningtiyas, Titania Nur; Cahyani, Fella Ardina; Haryani, Feni; Suryatimur, Kartika Pradana
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i2.1204

Abstract

Fraud is an act that is against morals and ethics. Corruption is a part of illegal acts that are very detrimental to the economy. However, there are still many acts of corruption that occur with various backgrounds in various fields. Determine the effectiveness of the application of the Whistleblowing System with anonymous reporting become aims from this study, using the accumulated literature review method and descriptive analysis of previous journals. Anonymous reporting that maintains the confidentiality and privacy of the reporter is able to support the effectiveness of the application of the whistleblowing system by increasing the interest and courage of the reporter to report the violations they find and suspect. The results of this study indicate that the effectiveness of the implementation of  whistleblowing  system with anonymous reporting can reduce the number of corruption and fraud committed in companies and within the government. Supported by previous research, anonymous reporting can provide courage for whistleblowers when disclosing fraud, because feeling safe, feeling protected is the reason for believing that the reporter can become a whistleblower whose identity is well hidden compared to reporting fraud by revealing his identity. The implementation of an increasingly sophisticated whistleblowing system with the help of technology, is able to increase the number of investigations and settlements of fraudulent acts that occur within companies or government agencies.
Co-Authors Cahyani, Fella Ardina Ika Novitasari, Ika Manurung, Herlina Nasta’in, Fitria Puspita, Syahrani Wangi Putri, Wahyu Suryatimur, Kartika Pradana Wahyuningtiyas, Titania Nur