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All Journal Jurnal Audit, Pajak, Akuntansi Publik
Pruyudo, Bayu
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Economics, Econometrics & Finance Other

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Evaluating Financial Statement Presentation Compliance and Auditor Opinion Based on BPK-RI Examination: A Case Study in West Java Local Governments M, Diana; Pruyudo, Bayu; Rukhviyanti, Novi
Maksi Vol 2 No 1 (2023): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2023.2.1.2688

Abstract

This research aims to analyze the financial accountability of local governments in West Java based on the examination results of the Supreme Audit Agency (BPK-RI) on the Local Government Financial Statements (LKPD), specifically by mapping and analyzing issues related to the fairness of LKPD presentation and compliance with regulations. The study covers all regencies and cities in West Java for the period of LKPD 2018-2019, which were audited by BPK-RI, resulting in 54 research units. This research adopts a descriptive approach with a method of descriptive content analysis to explain the issues of local government financial accountability. The analysis is conducted on qualitative data in the form of texts/sentences that describe the issues in the BPK-RI audit report on LKPD. The findings reveal that the most common issues affecting the auditor's opinion on the fairness of LKPD presentation are non-compliance with Government Accounting Standards (SAP). The compliance issues with regulations that cause the most significant losses to the local government are indications of asset misuse.
Internal Control, Fraud Prevention, Organizational Culture at RSPR on BLU’S Financial Performance Rosa, Windiani Setyowati Zufni; Suratminingsih, Suratminingsih; Pruyudo, Bayu
Maksi Vol 2 No 2 (2023): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Desember
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2023.2.2.3045

Abstract

This research aims to determine the influence of internal control, fraud prevention, and organizational culture on the financial performance of BLU at the lung hospital Dr. H. A. Rotinsulu Bandung. The data source uses primary data and secondary data. Primary data collection uses the result of respondent’s answer from distributing questionnaires. Secondary data uses financial reports audited and performance report for the 2018-2022 period. The sampling technique uses non probability sampling with purposive sampling according to the characteristics of the respondents based on the phenomenon being studied. The population is all employees of the lung hospital Dr. H. A. Rotinsulu Bandung, totaling 389 employees. Meanwhile, the samples taken were 80 respondents. The questionnaire has been tested for validity and reliability, as well as tested for classical assumptions consisting of normality assumptions, multicollinearity assumptions, autocorrelation assumptions, and heteroscedasticity assumptions. The data analysis method uses panel data regression analysis. The research results simultaneously state that internal control, fraud prevention, and organizational culture have a significant and positive effect on BLU’s financial performance. Meanwhile, partial research result state that internal control does not have a significant and strong effect on BLU’s financial performance. On the other hand, fraud prevention has a significant and strong effect on BLU’s financial performance
The Influence of Internal Control Systems, Motivation, and Remuneration on the Prevention of Fraud in the Misuse of Funds in Local Government Frendy, Frendy; Pruyudo, Bayu; Suratminingsih, Suratminingsih; Pangaribuan, Leonard
Maksi Vol 3 No 1 (2024): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2024.3.1.3644

Abstract

This study aims to determine the alignment between the implementation of the Internal Control System (SPI) in financial management and Government Regulation No. 60 of 2008. It conducts quantitative research by identifying indicators and dimensions for measuring variables that can be analyzed using statistical tools. Currently, there is still limited research on audit based on internal control systems in government, making this research topic interesting to explore further in terms of the effectiveness of internal control in preventing fraud in government, supported by an internal control system. It identifies the factors causing fraud and analyzes the relationship between the achievement of the Internal Control System (SPI). The sample size is 93 people in the Government of West Bangka Regency. The data analysis method uses IBM SPSS Statistics 20 software. The results of this study show that Internal Control has a significant effect on Fraud Prevention. Motivation and Remuneration do not have a significant effect on Fraud Prevention. Simultaneously, the influence of Internal Control Systems, Motivation, and Remuneration on Fraud Prevention is obtained.
Co-Authors Frendy Frendy Leonard Pangaribuan M, Diana Rosa, Windiani Setyowati Zufni Rukhviyanti, Novi Suratminingsih, Suratminingsih