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This Author published in this journals
All Journal Formosa Journal of Social Sciences (FJSS) International Journal of Scientific Multidisciplinary Research (IJSMR)
Hafsyah Nabila
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences

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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
Analysis of Public Sector Financial Reports to Assess Local Government Accountability and Performance Lilis Dwi Darma; Hafsyah Nabila; Fiqri Haikal; Galih Supraja
International Journal of Scientific Multidisciplinary Research Vol. 2 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsmr.v2i12.13167

Abstract

This study aims to analyze public sector financial reports in order to assess the accountability and performance of local governments. Financial reports are one of the important instruments used to describe the financial position and evaluate the performance of public sector entities. In the context of local government, financial reports are the basis for decision making, both for internal government parties and for external stakeholders such as the community, creditors, investors, and the central government. This study uses a descriptive analysis approach and case studies to explore the functions, objectives, and stakeholders related to public sector financial reports. The results of the study indicate that public sector financial reports not only function as a tool to measure financial performance, but also as a medium to increase transparency and accountability in regional financial management. In addition, public sector financial reports are also an important reference in decision making related to public policy and regional development. Comparison with the private sector shows significant differences in terms of focus, accountability, and supervision of financial reports. This study provides recommendations for improving the public financial accounting and reporting system in order to create more efficient and accountable management at the local government level
Co-Authors Fiqri Haikal Galih Supraja Lilis Dwi Darma Tiar Vita Vera Br. Marpaung Vebby Anggraeni Novita Sari Purba