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All Journal Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Ekalaya : Jurnal Ekonomi Akuntansi
Miralda Salsabila Aisyah
Unknown Affiliation
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Evaluasi Kinerja BPK dalam Meningkatkan Akuntabilitas dan Transparansi Keuangan Pemerintah Daerah Miralda Salsabila Aisyah; Amanda, Adela; Fakia, Isna; Mariana Mariana
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 4 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i4.1408

Abstract

This study aims to analyze the effectiveness of audits conducted by the Audit Board of Indonesia (BPK) in enhancing the accountability of regional financial management through the identification of deviations and implementable recommendations. The study also aims to assess the capacity and independence of BPK, including auditor competence and the utilization of technology, in maintaining the objectivity and quality of regional government financial oversight. The research methodology uses a literature review approach, analyzing, comparing, and synthesizing various relevant sources such as academic journals, books, and other documents. The literature review is a method placed at the top of the hierarchy of evidence, providing a strong theoretical foundation and high reliability in understanding a particular issue. The findings of this study indicate that BPK plays an important role in promoting transparency and accountability in regional financial management. The effectiveness of the audit is reflected in the quality of findings and recommendations, although it is often hindered by the low implementation of recommendations by regional governments. Additionally, auditor capacity, the use of modern technology, and BPK's independence are key factors influencing the success of oversight. Challenges such as political intervention and resource limitations need more attention to improve BPK's performance.
THE SIGNIFICANCE OF LIQUIDITY, PROFITABILITY, AND SOLVENCY RATIOS ON FINANCIAL STABILITY: A SYSTEMATIC LITERATURE REVIEW M. Rizki Maulidi; Siti Nabila; Dhea Anggia; Adela Amanda; Miralda Salsabila Aisyah; Mariana Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i1.335

Abstract

This study aims to examine the effect of financial ratios—including liquidity, profitability, and solvency—on corporate financial stability using a systematic literature review (SLR) approach. Data were collected from various scholarly articles published between 2013 and 2023, selected based on topic relevance and publication quality. The analysis focuses on Return on Assets (ROA), Current Ratio (CR), and Debt to Equity Ratio (DER) as representative indicators of each financial ratio category. The findings reveal that these financial ratios play a crucial role in reflecting a company’s financial health and stability. ROA indicates asset management efficiency, CR reflects the company’s ability to meet short-term obligations, and DER reveals capital structure and financial risk. Therefore, these financial ratios serve as vital diagnostic tools for corporate financial assessment and decision-making.
Co-Authors Adela Amanda Amanda, Adela Dhea Anggia Fakia, Isna M. Rizki Maulidi Mariana Mariana Siti Nabila