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All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Indo-MathEdu Intellectuals Journal Jurnal Perpajakan
Supraja, Galih
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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The Influence Of Investigative Audits To Improve Financial Accountability In Government Institutions Sipahutar, Sonang Ramena; Sianturi, Desmorina; Fadilla, Nur; Simatupang, Rosinta; Supraja, Galih
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i1.2139

Abstract

This study discusses the role of investigative audits in strengthening financial accountability in government institutions. Investigative audits have an important function in detecting corruption, abuse of power, and financial statement discrepancies. Using a quantitative approach, data were obtained through surveys and in-depth interviews involving auditors and government officials. The findings show that investigative audits can improve transparency, efficiency, and public trust in the financial management of government agencies. Recommendations include strengthening auditor capacity and implementing investigative audits in an integrated manner within the internal control system to improve accountability.
PERAN FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN Gading, Audi Elshinta; Handayani, Sebrina; Sitepu, Ariyanta Maulana; Simanjorang, Morina; Supraja, Galih
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 11 No. 2 (2024): 2024 Desember
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/gjikplp.v11i2.355

Abstract

The purpose of this study is to comprehensively understand and examine how the Fraud Triangle contributes to financial statement fraud. This study employs a descriptive literature review strategy. Six out of nine analyzed publications indicate that the Fraud Triangle has a significant impact on financial statement fraud. Quantitative data studies support this conclusion by demonstrating a strong positive relationship between the discussed fraud and the components of the Fraud Triangle. On the other hand, according to three other studies, financial statement fraud is not significantly influenced by the Fraud Triangle. This phenomenon reflects that, despite many companies implementing internal control systems, weaknesses in their execution still allow fraud to occur.
PERANAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP PENCEGAHAN FRAUD Anisa Putri; Elsaty, Diva Fara; Fadhilah, Parras Intan; Devi, Selvia Kali; Supraja, Galih
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 11 No. 2 (2024): 2024 Desember
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/gjikplp.v11i2.356

Abstract

Fraud poses a serious threat to organizational sustainability, causing financial losses, damaging reputation, and undermining public trust. Good Corporate Governance (GCG) is recognized as an effective strategy to prevent fraud by implementing principles such as transparency, accountability, responsibility, independence, and fairness. This study aims to examine the role of GCG in fraud prevention by analyzing literature from journals covering various sectors, including banking, healthcare, and Islamic institutions. The analysis reveals that in the financial sector, the implementation of GCG integrated with internal audits and internal control systems has a significant impact on preventing fraud. Conversely, in the healthcare and Islamic institution sectors, the influence of GCG tends to be weaker due to inadequate internal oversight, low individual morality, and a lack of structural support. These findings highlight that the effectiveness of GCG in fraud prevention depends on consistent implementation, integration with internal control systems, and strengthening organizational culture and individual morality. This study recommends optimizing GCG through stricter internal oversight, enhanced audit capacity, and fostering an organizational culture that supports good governance. With a more holistic approach, GCG can serve as a cornerstone in creating transparent, accountable, and fraud-free organizations
Pengaruh Akuntabilitas, Transparansi dan Partisipasi Terhadap Pengelolaan Dana Desa di Desa Sei Mencirim Kecamatan Sunggal Kabupaten Deli Serdang Ananda, Fadia; Nasution, Dito Aditia Darma; Supraja, Galih
Indo-MathEdu Intellectuals Journal Vol. 6 No. 4 (2025): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v6i4.3722

Abstract

The research aims to determine the influence of accountability, transparency, and community participation on the management of village funds in Sei Mencirim, Sunggal District, Deli Serdang Regency. The type of research used is quantitative. Primary data collection was conducted using questionnaires. The sample in this study consisted of 30 respondents. This study uses multiple linear regression analysis. The test results for the accountability variable indicate that accountability has a positive and significant partial effect on the management of village funds. The test results for the transparency variable indicate that transparency has a positive and significant partial effect on the management of village funds. The test results for the community participation variable indicate that community participation does not have a significant partial effect on the management of village funds. The simultaneous testing results show a calculated F value of 22.571, which is greater than 2.98, and a significance value of 0.000, which is less than 0.05, thus it can be concluded that accountability, transparency, and community participation have a significant simultaneous effect on the management of village funds in Sei Mencirim, Sunggal District, Deli Serdang Regency.
PENGARUH PROGRAM PENGAMPUNAN PAJAK TERHADAP EFEKTIVITAS PENERIMAAN PAJAK DI INDONESIA Supraja, Galih
JURNAL PERPAJAKAN Vol 6 No 2 (2024): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v6i2.4956

Abstract

This study aims at testing the influence of tax amnesty program toward the effectiveness of tax revenue at KPP in Indonesia. The data sources in this data are secondary data of tax revenue from all KPP in Indonesia in 2015 and 2016. The samples used in this data are tax revenue from 341 KPP offices. The data analysis methods are descriptive analysis and verification analysis. The hypothesis in this study is tested using paired sample t-test. It shows that tax amnesty does not significantly influence the effectiveness of tax revenue in KPP in Indonesia. The test reveals that out of 341 KPP offices, there are only 53 KPP offices (16%) whose tax revenue is effective, whereas the revenue from 288 KPP offices (84%) is not yet effective.
KAJIAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DALAM BUDAYA KEARIFAN LOKAL TRADISI HANYUT LANCANG DI KABUPATEN LANGKAT Supraja, Galih; Welly, Yerisma; Noviani, Noviani; Soufika Thahirah, Farah
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 9 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i9.2023.4573-4585

Abstract

Tradisi Hanyut Lancang di Kabupaten Langkat dilakukan sebagai wujud pelaksanaan praktik dan pengungkapan Corporate social responsibility (CSR). Hal ini digunakan untuk menjaga hubungan baik antara entitas dan pemangku kepentingan. Internalisasi budaya dapat menjadi pijakan dalam banyak kegiatan. Internalisasi ini dikhususkan dalam pelaksanaan kegiatan dan pengungkapan CSR. Hal ini dapat diasumsikan sebagai bentuk corporate ibadah. Penelitian bertujuan untuk menginterpretasikan praktik dan pengungkapan CSR terkait dengan budaya kearifan lokal. Penelitian ini menggunakan metode studi kasus. Peneliti melakukan wawancara dan penelusuran mendalam terhadap bentuk CSR. Dokumen pendukung merupakan data sekunder pendukung pelaksanaan kegiatan CSR di perusahaan dan industri. Data yang diperoleh diolah kemudian disintesis berdasarkan kajian-kajian terkait CSR dan budaya untuk menghasilkan deskripsi tentang hubungan antara budaya dan Praktik CSR yang dilakukan perusahaan dan industri di Kabupaten Langkat.. State of the art dan kebaharuan penelitian ini mengisi gap mengenai praktik dan pengungkapan CSR terkait kearifan lokal yang dimiliki suatu daerah.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA BANK BUMN YANG TERDAFTAR DI BEI Nasution, Dito Aditia Darma; Supraja, Galih; Damanik, Annisa Fajariah
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 2 (2022): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v9i2.2022.945-955

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi kinerja keungan pada Bank BUMN yang Terdaftar di Bursa Efek Indonesia periode 2010-2019. Faktor-faktor tersebut adalah Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Biaya Operasional Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), dan menggunakan Return On Asset (ROA) sebagai proksi dari kinerja keuangan. Data yang digunakan dalam penelitian ini diperoleh dari Laporan Keuangan Perbankan yang terdapat pada Otoritas Jasa Keuangan. Populasi yang digunakan dalam penelitian ini sebanyak 4 perusahaan. Pemilihan sampel dengan menggunakan teknik sampling jenuh, yaitu menggunakan keseluruhan populasi sebagai sampel. Teknik pengumpulan data dengan menggunakan studi kepustakaan dan cara dokumentasi. Teknik analisis data yang digunakan adalah analisis statistik deskriptif dan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel CAR dan BOPO berpengaruh negatif signifikan terhadap ROA, NIM berpengaruh positif signifikan terhadap ROA, sedangkan NPL dan LDR tidak berpengaruh signifikan terhadap ROA. Nilai koefisien determinasi, yang menunjukkan besarnya pengaruh CAR, NPL, BOPO, LDR, NIM terhadap ROA sebesar 98% sedangkan sisanya sebesar 2% dijelaskan oleh faktor lain diluar model penelitian.
Co-Authors Ananda, Fadia Anisa Putri Citra Andranida, Azfah Damanik, Annisa Fajariah Devi, Selvia Kali Dito Aditia Darma Nasution Elsaty, Diva Fara Fadhilah, Parras Intan Gading, Audi Elshinta Handayani, Sebrina Noviani, Noviani Nur Fadilla, Nur Sianturi, Desmorina Simanjorang, Morina Simatupang, Rosinta Sipahutar, Sonang Ramena Sitepu, Ariyanta Maulana Soufika Thahirah, Farah Welly, Yerisma