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All Journal Jurnal Riset Akuntansi Politala Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Formosa Journal of Multidisciplinary Research (FJMR)
Middin, Muslianti
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Role of Management Accounting Systems in Product Quality Control Middin, Muslianti; Ratte, Rosalena Belo; Usman, Asri; Mediaty, Mediaty
Formosa Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i12.12052

Abstract

In an increasingly competitive business world, companies are required to produce quality products. SAM is a formal system that utilizes information to support various company activities. SAM has four main characteristics: broad coverage, aggregation, integration, and timeliness. Product quality control functions to integrate quality maintenance and development so that production and service are more efficient and satisfy consumers. There are three components of SAM in quality control: quality control objectives, quality feedback, and quality incentives. Companies need to control the products they produce to minimize defects. SAM helps present information on product quality and employee performance, as well as managing data into reports that support managers in decision making.
CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PERTUNJUKAN : PERSPEKTIF DRAMATURGI DALAM MEMAHAMI PENGELOLAAN CITRA PERUSAHAAN (STUDI PADA PT BANK RAKYAT INDONESIA TBK) Mustafa, Mifta Aulia; Middin, Muslianti; Said, Darwis
Jurnal Riset Akuntansi Politala Vol 8 No 2 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i2.563

Abstract

This study aims to understand how PT Bank Rakyat Indonesia Tbk. (BRI) uses Corporate Social Responsibility (CSR) programs as a performance to shape and manage the company's image, using Erving Goffman's dramaturgical perspective. Through a qualitative approach and case study method, data were collected through semi-structured interviews with internal parties of the company and analysis of documents such as sustainability reports, media publications, and CSR campaigns. The findings show that BRI's CSR operates in two symbolic areas: the frontstage, which is presented to the public through positive narratives, promotional media, and formal reporting; and the backstage, which reflects internal dynamics, planning processes, and the reality of program implementation. The analysis reveals that although CSR is carried out with social goals, public representation is often strategically arranged to strengthen the institutional image. Thus, CSR is not only a practice of social responsibility, but also a dramaturgical instrument in managing corporate impressions. This study broadens the understanding of CSR as a social construction and its contribution to shaping corporate legitimacy in the eyes of the public.
PENGARUH PENGENDALIAN INTERNAL, TINDAK LANJUT TEMUAN AUDIT TERHADAP PENCEGAHAN FRAUD, KUALITAS LAPORAN KEUANGAN SEBAGAI MEDIASI : THE EFFECT OF INTERNAL CONTROL, FOLLOW-UP OF AUDIT FINDINGS ON FRAUD PREVENTION WITH THE QUALITY OF FINANCIAL REPORTS AS MEDIATION Middin, Muslianti; Antong, Antong; Usman, Halim
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.402-420

Abstract

This study examines the impact of internal control & follow-up audit findings on fraud prevention, with the quality of financial reports as mediation at the Luwu Raya Inspectorates, using quantitative methods & analyzed using a descriptive approach. The population includes all auditors at the Luwu Raya Inspectorates, the sampling technique uses a saturated sample where all members of the population are sampled, the sample in this study is all auditors at the Luwu Raya Inspectorates with 61 respondents. Data analysis using SEM-PLS (SmartPLS). The research results show that internal control, follow-up on audit findings and the quality of financial reports have a significant influence on fraud prevention. Then, internal control & the follow-up of audit findings have a significant effect on the quality of financial reports, as well as the relationship between follow-up audit findings through the quality of financial reports on fraud prevention where the quality of financial reports is able to mediate the follow-up of audit findings on fraud prevention. Meanwhile, the relationship between internal control through the quality of financial reports on fraud prevention does not have a significant effect.
The Role of Internal Audit in Maintaining Financial Accountability and Transparency in Government Agencies: Literature Review Middin, Muslianti; Nirwana, Nirwana; Haliah, Haliah
Formosa Journal of Multidisciplinary Research Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i11.11887

Abstract

This research aims to examine the role of internal audit in maintaining financial accountability and transparency in government agencies. Internal audit plays a crucial role in ensuring good governance, transparency in financial management, and fraud prevention. The study identifies key factors that support the role of internal audit, such as strengthening internal control systems, improving auditor competence, and implementing effective audits. Additionally, internal audit provides strategic recommendations to enhance accountability in the public sector. With strict oversight and a robust audit system, government agencies can prevent fraud and maximize budget efficiency. In conclusion, internal audit functions as both a supervisory tool and a strategy to strengthen financial governance and increase public trust.
Co-Authors Antong Antong, Antong Darwis Said, Darwis Haliah, Haliah Halim Usman, Halim Mediaty Mustafa, Mifta Aulia Nirwana, Nirwana Ratte, Rosalena Belo Usman, Asri