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All Journal Jurnal Harmoni: Jurnal Akuntansi dan Keuangan
Masruri, M Anwar
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Analysis of Budget Realization to Assess the Effectiveness and Efficiency of the Social Rehabilitation Sector of Children and the Elderly: (Bogor Regency Social Service) Karinna, Karinna Tri Maharani; Rizqi, MN; Masruri, M Anwar
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

This study aims to analyze budget realization to evaluate the effectiveness and efficiency of financial management in the Social Rehabilitation Sector for Children and the Elderly at the Bogor Regency Social Services Office during the 2022–2024 period. Using qualitative descriptive methods, this study found that these programs consistently achieved high effectiveness, with 100% achievement of physical targets each year. Budget utilization was also classified as "very efficient," with an efficiency ratio of 10.75% in 2022 and 10.31% in 2023, although this decreased slightly to 13.91% in 2024. The results indicate that the program was generally implemented effectivelya nd efficiently. Keywords: Budget Realization; Effectiveness; Efficiency; Social Rehabilitation.
The Effect of Quality Audit, Earning Management and Good Corporate Governance on Financial Performance: Empirical Study on Food and Beverage Companies Listed on the IDX for the 2019-2023 Period nazwa, nazwa ashila; Indupurnahayu, Indupurnahayu; Masruri, M Anwar
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

This study assesses the extent to which audit quality, earnings management, and corporate governance practices shape firms’ financial performance. The investigation centers on food-and-beverage companies listed on the Indonesia Stock Exchange between 2019 and 2023. Employing a quantitative approach, the research relies on purposive sampling, yielding 26 firms as the analytical units. Data were processed with Statistical Product and Service Solutions (SPSS), and relationships among variables were examined through multiple linear regression. The results indicate that audit quality and earnings management exert a significant positive influence on financial performance, whereas good corporate governance does not display a meaningful positive effect according to the partial (t-test) analysis. Keywords:Audit Quality; Earning Managemnet; Good CorporateGovernance and Financial Performance
Co-Authors Angga Prasetia Avariwangi, Verni AYU LESTARI Indupurnahayu Irsyad, Fatih Mohammad Karinna, Karinna Tri Maharani nazwa, nazwa ashila Rasiman Rasiman Rizqi, MN Salman, M. Zhofran Nur Verni Asvariwangi