Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Formosa Journal of Social Sciences (FJSS) International Journal of Economic Research and Financial Accounting
Vebby Anggraeni Novita Sari Purba
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
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.
Investigation Audit Lilis Dwi Darma; Vebby Anggraeni Novita Sari Purba; Hafsyah Nabila; Tiar Vita Vera Br. Marpaung; Galih Supraja
Formosa Journal of Social Sciences (FJSS) Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjss.v3i4.13171

Abstract

Investigative audits play a very important role in identifying violations and fraud that can harm an organization. This study aims to analyze the role of investigative audits in the follow-up of audit reports related to corruption. The investigative audit process carried out using appropriate techniques, such as reserve proof and existence of fraud, allows auditors to collect valid evidence that can be used as initial evidence in investigating corruption. Investigative audit findings that indicate violations must be followed up immediately through applicable procedures, involving related parties, such as law enforcement and internal oversight agencies. The results of this study indicate that investigative audits not only help reveal hidden facts, but also have a significant impact on decision-making regarding sanctions that can be given, either in the form of administrative, civil, or criminal sanctions. Thus, investigative audits have an important contribution in controlling and preventing corruption and maintaining organizational integrity
Co-Authors Galih Supraja Hafsyah Nabila Lilis Dwi Darma Mutiara Ramadani Sarah Vika Sabrina Sebrina Handayani Tiar Vita Vera Br. Marpaung