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All Journal Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) International Journal of Economic Research and Financial Accounting
Fadia Ananda
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Economics, Econometrics & Finance

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The Role of Financial Report Analysis in the Efficiency and Effectiveness of Financial Performance Audi Elshinta Gading; Mustaqiem Arja; Fadia Ananda; 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.v3i2.288

Abstract

This study aims to analyze the influence of effectiveness and efficiency in financial management at the village and regional levels. The main focus of this research is to evaluate how the financial management system implemented can affect the effectiveness of achieving financial goals and efficiency in budget use. The method used in this research is a literature review method that examines various journals related to village and regional financial management. This approach is done by collecting, comparing, and analyzing the findings of five relevant journals. From the results of the analysis, it was found that although effectiveness in achieving financial objectives tends to be high, efficiency in budget use still faces major challenges. Factors affecting low efficiency include limited human resource capacity, weak supervision, and mismatches between budget planning and execution. This research also shows that transparent and structured financial management systems, such as SISKEUDES, can improve management effectiveness, but do not guarantee optimal efficiency without improvements in human resource training and supervision. As a suggestion, increasing the capacity of financial managers, strengthening the supervision system, and increasing transparency at every stage of budget management are essential to achieve more efficient goals.
Analisis Pengaruh Audit Investigatif Dalam Pengungkapan Fraud Irham, Ardiansyah; Mustaqiem Arja; Poppy Adetiya; Fadia Ananda; Galih Supraja
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 2 (2024): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v5i2.4023

Abstract

Penelitian ini dilatarbelakangi dengan maraknya kejadian penipuan yang merusak citra suatu negara dan merusak pandangan eknomi negara tersebut sehingga negara lain ragu untuk mengeluarkan aset mereka kepada negara tersebut. Salah satu strategi untuk mengungkap aktivitas penipuan tersebut adalah dengan melakukan audit investigatif. Penelitian ini bertujuan untuk menganalisis pengaruh audit investigatif dalam mengungkapkan kondisi penipuan melaui tinjauan literatur dari penelitian terdahulu. Metode penelitian ini menggunakan pendekatan kualitatif deskriptif dengan jenis data sekunder dan teknik pengumpulan data berupa kumpulan penelitian terdahulu yang berkaitan dengan judul peneliti dari database Google Scholar. Berdasarkan hasil dan pembahasan penelitian ini terdapat tujuh penelitian terdahulu yang ditemukan dalam pengaruh audit investigatif terhadap pengungkapan Fraud . Terdapat enam penelitian yang menyatakan audit investigatif berpengaruh signifikan dan positif dalam lingkup Fraud , dan satu penelitian terdahulu yang menyatakan bahwa audit investigatif tidak berpengaruh signifikan dan negatif dalam lingkup Fraud . Berdasarkan penelitian ini maka dapat disimpulkan bahwa audit investigatif berpengaruh signifikan dalam lingkup Fraud .
Co-Authors Audi Elshinta Gading Galih Supraja Irham, Ardiansyah Mustaqiem Arja Poppy Adetiya