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All Journal JUrnal Riset Ilmu Pendidikan EDUCTUM: Journal Research
Pitria, Melani
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Education Languange, Linguistic, Communication & Media Social Sciences Other

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Financial Ratio Analysis to Measure the Financial Performance of the Regional Government of North Sumatera Province for the 2018-2022 Budget Year Habiba, Habiba; Pitria, Melani; Safitri, Rahma Aliya; Lubis, Yunita br; Chrisna, Heriyati
Jurnal Riset Ilmu Pendidikan Vol. 4 No. 1 (2024): Jurnal Riset Ilmu Pendidikan
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/jrip.v4i1.800

Abstract

This study aims to analyze the financial performance of the North Sumatera Provincial Government using financial ratios as a measuring tool during the 2018-2022 fiscal year period. The financial ratios used in this study include the independence ratio, effectiveness ratio, decentralization ratio, and regional revenue and expenditure growth ratio. The data used were obtained from the annual financial report of the North Sumatera Provincial Government during the period. The analytical method applied is quantitative descriptive analysis, where financial data is processed and analyzed to determine the extent of the regional government's financial performance in budget management and achieving revenue and expenditure targets. The results of the study show that although there are several indicators that show improved performance, several financial ratios still show imbalances that require further attention to improve budget management and strengthen regional fiscal independence. This study is expected to provide a clear picture of the financial condition of the regional government and provide recommendations for improvements in regional financial management in the future.
The Effectiveness of Investigative Audit Implementation in Detecting Fraud in Review of Independence and Application of Computer-Assisted Audit Techniques Habiba, Habiba; Pitria, Melani; Syahfitri, Adinda; Rizkina, Miftha
EDUCTUM: Journal Research Vol. 4 No. 1 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i1.1247

Abstract

Investigative audits have become a crucial tool in detecting and proving increasingly complex fraud in both the public and private sectors. This study aims to analyze the influence of auditor independence and the application of Computer-Assisted Audit Techniques (CAA) on the effectiveness of investigative audits. Through a literature review approach, data were collected from various journals and related literature sources. The study results indicate that strong auditor independence and the use of technology through CAA can improve the effectiveness of investigative audits. The combination of these two factors strengthens the auditor's ability to uncover indications of fraud accurately, quickly, and objectively. This research is expected to provide input for auditors and supervisory agencies to optimize investigative audit practices in preventing and addressing fraud.
Co-Authors , Heriyati Chrisna Habiba, Habiba Lubis, Yunita br Rizkina, Miftha Safitri, Rahma Aliya Syahfitri, Adinda