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All Journal Gemilang: Jurnal Manajemen dan Akuntansi International Journal of Economic Research and Financial Accounting
Sarah Vika Sabrina
Unknown Affiliation
Humanities Economics, Econometrics & Finance

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The Role Of Government Accounting Standards On The Quality Of Regional Financial Reports Sebrina Handayani; Sarah Vika Sabrina; Mutiara Ramadani; Vebby Anggraeni Novita Sari Purba; 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.v3i2.285

Abstract

This study aims to determine and analyze the role of Government Accounting Standards in improving the quality of regional financial reports. This study uses a descriptive approach with a literature review method. Based on the results of the analysis from various sources, it is concluded that the implementation of Government Accounting Standards consistently contributes significantly to the quality of financial reports. This finding is supported by research showing that factors such as human resource competence and accounting information systems play an important role in Government Accounting Standards implementation. However, there are challenges in implementation, such as limited infrastructure and lack of training, which can hinder the quality of financial reports. Thus, although Government Accounting Standards provides a clear framework, its effectiveness is highly dependent on policy support and capacity building at the regional level.
The Role of Internal Auditors in Preventing Fraud in Government Sarah Vika Sabrina; Adek Wahyuni Safitri; Dwi Salsabila Ilham; Khairani Yahya; 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.v3i2.286

Abstract

Government institutions play an important role in the achievement of a country to achieve a goal is supported by a good attitude and action from a state civil apparatus. Sometimes bad things and actions are carried out to realize all of their ambitions. Based on The Association of Certified Fraud Examiners (ACFE), fraud is an act carried out to achieve a goal, such as manipulating financial statements or providing false information. Broadly speaking, forms of fraud often occur in government institutions (corruption). In Tuanakotta (2007) explained that the fraud triangle is a model to explain a number of factors that cause a person to carry out fraudulent work, which is corruption. The approach of this research is a type of research (case study). According to Ningsih (2019): Qualitative research is research that intends to deeply understand the processes, challenges, and strategies used by internal auditors in preventing fraudSome of the main results of relevant study studies usually include: Effectiveness of internal supervision Internal auditors are tasked with ensuring that the internal control system is running properly to detect and prevent potential fraud. 1. Increased anti-fraud awareness The existence of internal auditors encourages government employees' awareness of the importance of ethics, accountability, and transparency. 2. Early detection of potential fraud Through periodic audits and special investigations, internal auditors are able to identify suspicious activity before it becomes a larger fraud. 3. Strengthening organizational culture Internal auditors are often involved in building an organizational culture that focuses on honesty and compliance with rules.
Pengaruh Sistem Informasi e-PADI terhadap Pembayaran Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Badan Pendapatan Daerah Kabupaten Deli Serdang Sarah Vika Sabrina; Vina Arnita
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2509

Abstract

This study focuses on exploring the impact of the implementation of the e-PADI information system on the PBB-P2 payment process within the Deli Serdang District Revenue Agency. The background of this research is that PBB-P2 revenue collection is still below target. The method used is quantitative with an associative approach through surveys. The respondents in this study are taxpayers residing in Deli Serdang Regency. The sampling technique used is purposive sampling, namely those who have used the e-PADI application in their tax payment process. Data collection was conducted through questionnaires and documentation. The focus of data analysis was on how the e-PADI information system affects the completion of basic and education taxes in rural and urban areas. Based on the findings of this study, the use of the e-PADI information system has a positive impact on the completion of basic and education taxes in rural and urban areas. However, the utilization of this technology is still hindered by various constraints, such as technological limitations and low digital literacy among the community. The research data shows that the e-PADI information system has an impact on PBB-P2 payments, but improvements are still needed in terms of education, socialization, and the quality of digital services.
Co-Authors Adek Wahyuni Safitri Dwi Salsabila Ilham Galih Supraja Khairani Yahya Mutiara Ramadani Sebrina Handayani Vebby Anggraeni Novita Sari Purba Vina Arnita