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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business NUSANTARA : Jurnal Ilmu Pengetahuan Sosial International Journal of Public Budgeting, Accounting and Finance Management Studies and Entrepreneurship Journal (MSEJ) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING ProBisnis : Jurnal Manajemen Gemilang: Jurnal Manajemen dan Akuntansi The International Conference on Education, Social Sciences and Technology (ICESST) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Conference on Sciences Development and Technology Proceedings of The International Conference on Business and Economics International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu International Journal of Management, Economic and Accounting
Yulisfan
Universitas Pembangunan Panca Budi
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Efisiensi dan Efektivitas Penggunaan Dana Dalam Menganalisis Laporan Keuangan Publik Yulisfan
Jurnal Pengabdian Masyarakat Disiplin Ilmu (JPMASDI) Vol. 1 No. 2 (2023): Jurnal Pengabdian Masyarakat Multi Dispilin Ilmu
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v1i2.3174

Abstract

Latar Belakang masalah: Pentingnya efisiensi dan efektivitas dalam penggunaan dana dalam konteks analisis laporan keuangan publik menjadi semakin mendalam seiring dengan kompleksitas tata kelola keuangan sektor publik. Laporan keuangan menjadi salah satu instrumen utama untuk mengukur kesehatan finansial suatu entitas publik, dan oleh karena itu, memastikan penggunaan dana yang efisien dan efektif adalah imperatif untuk mencapai tujuan pelayanan publik yang optimal. Metode Analisis Laporan Keuangan: Pada tingkat metode, variasi pendekatan dalam menganalisis laporan keuangan dapat memengaruhi hasil evaluasi efisiensi dan efektivitas. Pendekatan tradisional, seperti rasio keuangan, dapat diperluas dengan penggunaan teknik analisis lebih lanjut untuk memberikan wawasan mendalam. Kesimpulan : Dalam konteks ini, analisis laporan keuangan publik menjadi kritis untuk mendukung pertanggungjawaban, efisiensi, dan efektivitas penggunaan dana. Oleh karena itu, penelitian dan pendekatan yang lebih canggih dalam menganalisis laporan keuangan dapat memberikan pemahaman yang lebih holistik tentang bagaimana entitas publik mengelola sumber daya keuangannya untuk mencapai hasil yang optimal.
Identifying The Effectiveness Of Internal Audit Quality In The Government Of North Sumatra Muhammad Irsan Nasution; Yulisfan
International Journal of Management, Economic and Accounting Vol. 1 No. 2 (2023): December 2023
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v1i2.22

Abstract

The purpose of this study was to determine the identification of the effectiveness of internal audit quality in the North Sumatra government. The research data were obtained from questionnaires sent to respondents, namely auditors in the provincial and district / city regional directorates in North Sumatra. A total of 130 usable questionnaires were included in the multiple regression data analysis. This study provides valuable information for inspectorates and local governments in North Sumatra to determine the effectiveness of internal quality in the North Sumatra government. The challenge facing auditors today is to expand their audit practices and develop standards to adequately monitor the operations of business entities. The current high turnover rate reminds audit firms, which are concerned with training and providing sufficient resources to solve the problems auditors face in the workplace. Identifying the effectiveness of internal audit quality can be assessed from many factors, including task complexity.
Internal Audit Quality In North Sumatra Government Yulisfan; M.Irsan Nasution
International Journal of Management, Economic and Accounting Vol. 1 No. 2 (2023): December 2023
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v1i2.30

Abstract

This study explores the concept of internal audit quality within the context of the North Sumatra Government. The focus is on understanding the factors influencing and contributing to the effectiveness and reliability of internal audit practices in the region. Through a quantitative research approach, data is collected to analyze the key components of internal audit quality and their impact on organizational governance. The study employs a survey methodology, distributing questionnaires to internal auditors, management, and other stakeholders involved in the internal audit processes of North Sumatra Government agencies. The research investigates factors such as adherence to professional standards, competency of internal auditors, independence, and the effectiveness of communication within the internal audit function. Preliminary findings indicate a correlation between internal audit quality and the overall governance and risk management framework within the North Sumatra Government. The study contributes to the existing body of knowledge by providing insights into the specific dynamics and challenges faced by internal audit functions in the public sector. The implications of this research extend to government officials, policymakers, and internal audit practitioners, offering recommendations for enhancing internal audit quality to strengthen accountability, transparency, and organizational performance within the North Sumatra Government. The results aim to inform decision-makers and contribute to the continuous improvement of internal audit practices in the regional public sector.
Pengaruh Audit Tenure, Spesialisasi Auditor, Audit Delay, Dan Audit Switching Terhadap Kualitas Audit Pada Laporan Keuangan Perusahaan Property Dan Real Estate Yang Terdaftar Di BEI Tahun 2021- 2023 Naila Lizanty Khair Harahap; Florensia Florensia; Nabila Indah Sary; Namira Ufrida Rahmi; Yulisfan Yulisfan
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i3.7566

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh audit tenure, spesialisasi auditor, audit delay, dan audit switching terhadap kualitas audit dalam laporan keuangan perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2021–2023. Menggunakan pendekatan kuantitatif, penelitian ini berfokus pada populasi dan sampel tertentu untuk menguji hipotesis yang telah ditetapkan. Populasi penelitian mencakup seluruh perusahaan properti dan real estate yang terdaftar di BEI selama periode tersebut, dengan total 87 perusahaan. Sampel penelitian dipilih melalui purposive sampling, yaitu teknik pemilihan berdasarkan kriteria tertentu, sehingga diperoleh 261 sampel. Hasil penelitian mengungkapkan bahwa secara parsial, audit tenure berpengaruh signifikan terhadap kualitas audit. Begitu pula dengan spesialisasi auditor, audit delay, dan audit switching, yang masing-masing menunjukkan pengaruh signifikan terhadap kualitas audit. Secara simultan, audit tenure, spesialisasi auditor, dan audit delay juga berdampak signifikan terhadap kualitas audit.
From Local Wisdom to Global Governance : A Meta-Analysis of Participatory Audit Models as a Pillar of BUMDes Transparency M Irsan Nasution; Yulisfan Yulisfan; Agustina Indriani
Proceeding of The International Conference on Business and Economics Vol 3 No 1 (2025): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbe-untagsmg.v3i1.2954

Abstract

Performance audit is a strategic instrument to strengthen transparency and accountability in the governance of Village-Owned Enterprises (BUMDes). However, current practices of BUMDes auditing in Indonesia remain limited, fragmented, and often fail to uphold the principles of good governance. This study aims to identify and synthesize the implementation of performance audits in BUMDes across various regions through a Systematic Literature Review (SLR) of 28 articles published between 2013 and 2024. Sources were obtained from Scopus, DOAJ, Google Scholar, and Garuda, with thematic analysis applied. The study identifies five core issues: weak internal audit mechanisms, limited community participation, low utilization of information technology, cultural resistance, and the role of audits in improving village economic performance. The paper proposes a participatory audit model grounded in local familial values and supported by appropriate digital tools. This hybrid model is contextually suited to promote accountability in rural areas where institutional capacity is limited but social cohesion is strong. Theoretically, this research extends the relevance of stewardship theory and participatory governance to micro-level public sector entities. Policy implications highlight the need for adaptive, community-based audit mechanisms as a foundation for accountable rural development
The Influence of Experience, Supervision and Auditor Independence on Performance Audit Asriani, Linda; Yulisfan; Faurini, Novi; Syari, Meilya Evita; Fachri, Fadhlan; Zebua, Totona Berkat Elsuran
ProBisnis : Jurnal Manajemen Vol. 16 No. 3 (2025): June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of experience, supervision, and independence of internal auditors on performance audits. Performance audits are systematic evaluations of the effectiveness, efficiency, and economy of an organization in achieving its goals. Internal auditors play an important role in providing added value through quality performance audits. The research method used is a quantitative approach with a descriptive associative research type. The population and this research are 32 universities in Medan City which have 32 internal auditors (LAPM), where the data collection technique is carried out by observation studies, distributing questionnaires to 32 universities in Medan City, and documentation studies. The data analysis technique uses multiple linear regression with the help of SPSS software. The results of the study indicate that the auditor independence variable has a significant effect on performance audits, while experience and supervision do not show a significant effect. This indicates that although experience and supervision are important, the auditor's objectivity and freedom in carrying out tasks are key factors in improving the quality of performance audits. This finding is expected to be an evaluation material for organizational leaders in strengthening the internal audit function through increasing independence and continuous coaching. This research also contributes to the development of performance audit literature, especially in higher education in Medan City
Efisiensi dan Efektivitas Penggunaan Dana Dalam Menganalisis Laporan Keuangan Publik Yulisfan
Jurnal Pengabdian Masyarakat Disiplin Ilmu Vol. 1 No. 2 (2023): Jurnal Pengabdian Masyarakat Multi Dispilin Ilmu Juli 2023
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v1i2.3174

Abstract

Latar Belakang masalah: Pentingnya efisiensi dan efektivitas dalam penggunaan dana dalam konteks analisis laporan keuangan publik menjadi semakin mendalam seiring dengan kompleksitas tata kelola keuangan sektor publik. Laporan keuangan menjadi salah satu instrumen utama untuk mengukur kesehatan finansial suatu entitas publik, dan oleh karena itu, memastikan penggunaan dana yang efisien dan efektif adalah imperatif untuk mencapai tujuan pelayanan publik yang optimal. Metode Analisis Laporan Keuangan: Pada tingkat metode, variasi pendekatan dalam menganalisis laporan keuangan dapat memengaruhi hasil evaluasi efisiensi dan efektivitas. Pendekatan tradisional, seperti rasio keuangan, dapat diperluas dengan penggunaan teknik analisis lebih lanjut untuk memberikan wawasan mendalam. Kesimpulan : Dalam konteks ini, analisis laporan keuangan publik menjadi kritis untuk mendukung pertanggungjawaban, efisiensi, dan efektivitas penggunaan dana. Oleh karena itu, penelitian dan pendekatan yang lebih canggih dalam menganalisis laporan keuangan dapat memberikan pemahaman yang lebih holistik tentang bagaimana entitas publik mengelola sumber daya keuangannya untuk mencapai hasil yang optimal.
THE IMPACT OF RISK-BASED PERFORMANCE AUDIT ON IMPROVING CORPORATE GOVERNANCE Fildzah Shabrina; Rimba Shimanjuntak; Nur Azizah; Yulisfan; Ismail
International Journal of Management, Economic and Accounting Vol. 3 No. 2 (2025): April 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes the impact of risk-based performance audit on improving corporate governance through a systematic literature analysis. Efficient corporate governance is a very important foundation for the sustainability and performance of companies in the ever-changing business environment. Performance audit as a monitoring tool has evolved by adopting a risk-based approach to enhance its effectiveness and relevance. Literature references indicate that risk-based audit in performance audit has significant potential in strengthening corporate governance. The mechanisms of influence revealed include increased attention to strategic risks, strengthening internal control systems, increasing accountability and transparency, and supporting better decision-making. However, this study also notes shortcomings in existing studies, especially related to the lack of comprehensive empirical quantitative research and variations in how variables are measured. Therefore, this study not only synthesizes the existing understanding on this topic but also directs future research and provides practical implications for companies to maximize the role of risk-based performance audit in strengthening their governance framework.
THE IMPACT OF RISK-BASED PERFORMANCE AUDIT ON IMPROVING CORPORATE GOVERNANCE Fildzah Shabrina; Rimba Simanjuntak; Nur Aziza; Yulisfan; Ismail; Abdul Habib Sitompul
International Journal of Management, Economic and Accounting Vol. 3 No. 2 (2025): April 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes the impact of risk-based performance audit on improving corporate governance through a systematic literature analysis. Efficient corporate governance is a very important foundation for the sustainability and performance of companies in the ever-changing business environment. Performance audit as a monitoring tool has evolved by adopting a risk-based approach to enhance its effectiveness and relevance. Literature references indicate that risk-based audit in performance audit has significant potential in strengthening corporate governance. The mechanisms of influence revealed include increased attention to strategic risks, strengthening internal control systems, increasing accountability and transparency, and supporting better decision-making. However, this study also notes shortcomings in existing studies, especially related to the lack of comprehensive empirical quantitative research and variations in how variables are measured. Therefore, this study not only synthesizes the existing understanding on this topic but also directs future research and provides practical implications for companies to maximize the role of risk-based performance audit in strengthening their governance framework.
Studi Literatur : Peran Audit Kinerja dalam Meningkatkan Akuntabilitas dan Efisiensi Sektor Publik di Indonesia Yulisfan Yulisfan; Yola Dwi Afila; Abdul Habib Sitompul; Dedi Agus Pratikno; Rina Ananda; Adilla Fiqria
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2156

Abstract

Performance audit is a vital tool in the public sector oversight system aimed at assessing the efficiency, effectiveness, and economy of public financial management. This study aims to systematically examine the role of performance audit in enhancing accountability and efficiency in Indonesia's public sector through a literature review approach. The data sources include scholarly journals, audit reports from the Audit Board of Indonesia, and other theoretical references published between 2017 and 2024. The results indicate that performance audits significantly contribute to improving transparency, accountability, and budget management. However, the implementation of performance audits still faces challenges such as limited human resources, weak follow-up on audit recommendations, and lack of integration between audit results and planning processes. Therefore, strengthening institutional capacity and improving auditor competency are essential strategies to optimize the role of performance audits in Indonesia’s public sector
Co-Authors Abdul Habib Sitompul Adilla Fiqria Agustina Indriani Asriani, Linda Dedi Agus Pratikno ERLINA Fachri, Fadhlan Faurini, Novi Felix Liong Fildzah Shabrina Flora Flora, Flora Florensia Florensia Idhar Yahya Irvania Cherry Ismail M Irsan Nasution M. Irsan Nasution Nabila Indah Sary Naila Lizanty Khair Harahap Namira Ufrida Rahmi Namira Ufrida Rahmi Nur Aziza Nur Azizah Rimba Shimanjuntak Rimba Simanjuntak Rina Ananda Sheyla Tri Vanny Surya, Vennessa Syari, Meilya Evita Wang, Steffany Wiliam, Gloria Yola Dwi Afila Zebua, Totona Berkat Elsuran Zulkarnain