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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah International Journal of Economic Research and Financial Accounting
Annisa Khairiah
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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Analisis Penerapan Good Governance dalam Mendukung Kualitas Laporan Keuangan Pemerintah M Irham Ardiansyah S; Annisa Khairiah; Ariyanta Maulana Sitepu; Morina Simanjorang; Galih Supraja
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 1 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i1.25348

Abstract

This study aims to analyze the implementation of Good Governance in supporting the quality of government financial reports through the results of several previous studies. This study uses a qualitative research method with a descriptive approach by analyzing and reviewing literature studies from several previous studies, this study uses secondary data by collecting data and results of previous studies related to the implementation of Good Governance on the quality of government financial reports through the Google Scholar website. In the discussion of this study, there are eleven results from eleven previous research journals that were analyzed with the results that there are eight studies that state that the implementation of Good Governance has a positive effect on the quality of government financial reports, two studies that state that the implementation of Good Governance does not have a positive effect on the quality of government financial reports, and one study states that the implementation of Good Governance has a positive but not significant effect on the quality of government financial reports. Based on the results of this study, it can be concluded that the implementation of Good Governance has a positive effect in supporting the quality of government financial reports.
Analysis of Factors That Influence the Success of Investigative Audits in the Public Sector Shindy Aulia; Perisai Surbakti; Joli Valentino Simorangkir; Annisa Khairiah; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.287

Abstract

This study aims to analyze the factors that influence the success of investigative audits in the public sector. The success of investigative audits is highly dependent on several key factors, including the quality of human resources (auditors), the availability of accurate data, a supportive work environment, the use of appropriate technology, and the consistent application of audit standards. Using a qualitative approach, this research found that auditors with high competence and continuous training can improve audit effectiveness. In addition, good access to valid data, as well as a transparent and supportive work environment, facilitate the investigative process. The use of technology, such as audit software and data analytics, enhances the accuracy and speed of analysis, enabling more effective fraud detection. This study provides recommendations to strengthen public financial oversight policies to improve accountability and transparency in the public sector.
Analisis Penerapan Good Governance dalam Mendukung Kualitas Laporan Keuangan Pemerintah M Irham Ardiansyah S; Annisa Khairiah; Ariyanta Maulana Sitepu; Morina Simanjorang; Galih Supraja
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 1 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i1.25348

Abstract

This study aims to analyze the implementation of Good Governance in supporting the quality of government financial reports through the results of several previous studies. This study uses a qualitative research method with a descriptive approach by analyzing and reviewing literature studies from several previous studies, this study uses secondary data by collecting data and results of previous studies related to the implementation of Good Governance on the quality of government financial reports through the Google Scholar website. In the discussion of this study, there are eleven results from eleven previous research journals that were analyzed with the results that there are eight studies that state that the implementation of Good Governance has a positive effect on the quality of government financial reports, two studies that state that the implementation of Good Governance does not have a positive effect on the quality of government financial reports, and one study states that the implementation of Good Governance has a positive but not significant effect on the quality of government financial reports. Based on the results of this study, it can be concluded that the implementation of Good Governance has a positive effect in supporting the quality of government financial reports.
Co-Authors Ariyanta Maulana Sitepu Galih Supraja Joli Valentino Simorangkir M Irham Ardiansyah S Morina Simanjorang Perisai Surbakti Shindy Aulia