Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
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This Author published in this journals
All Journal Economic: Journal Economic and Business
Sipahutar, Bela Putri Saqina
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Literature Study of the Impact of Regional Financial Management, Accountability, and Transparency on Regional Government Financial Performance Sipahutar, Bela Putri Saqina; Rahwani, Diba Ameilia; Zebua, Dwi Fadhillah Apriliana
Economic: Journal Economic and Business Vol. 3 No. 4 (2024): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v3i4.712

Abstract

The purpose of this study is to examine the impact of regional financial management, accountability, and transparency on the financial performance of local governments. This study was conducted through a qualitative method with a literature study approach, where data was collected from various books, journals, and online sources. The results of the study indicate that good regional financial governance, accompanied by clear accountability and effective transparency, has a significant and positive impact on the financial performance of local governments. This finding emphasizes the importance of a comprehensive approach to achieving optimal financial performance at the local government level.
Analysis of the Influence of Business Ethics in Accounting: Case of Ethical Violation at PT Garuda Indonesia Sipahutar, Bela Putri Saqina; Rahwani, Diba Ameilia; Zebua, Dwi Fadhillah Apriliana; Nasirwan, Nasirwan
Economic: Journal Economic and Business Vol. 4 No. 1 (2025): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v4i1.851

Abstract

This study aims to analyze the influence of business ethics in accounting practices, focusing on cases of ethical violations occurring in Indonesia. Business ethics is considered a fundamental element in maintaining integrity and public trust in financial reports. This study examines how ethical principles play a crucial role in accounting practices. Through literature analysis and real cases, such as the PT Garuda Indonesia (Persero) Tbk scandal in 2018, this research highlights the impact of ethical violations on the credibility of financial reports and public trust. The PT Garuda Indonesia case demonstrates how financial report manipulation and improper revenue recognition can damage the company's reputation and the integrity of the accounting profession. The study concludes that strict adherence to ethical codes and effective oversight are essential to prevent ethical violations and ensure transparency and accuracy in financial reporting. These findings are expected to provide insights and recommendations for improving ethics in accounting practices in the future.
Co-Authors Nasirwan Nasirwan Rahwani, Diba Ameilia Zebua, Dwi Fadhillah Apriliana