Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
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This Author published in this journals
All Journal International Journal of Management, Economic and Accounting
Rimba Simanjuntak
Unknown Affiliation
Economics, Econometrics & Finance

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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

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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.
Audit Forensic on Patra Niaga Juninetenth Keeply F Sitanggang; Nur Aziza; Fricillia Vina Cindy Tioria Sitorus; Rimba Simanjuntak; Rahima Br Purba
International Journal of Management, Economic and Accounting Vol. 3 No. 4 (2025): August 2025
Publisher : Yayasan Multidimensi Kreatif

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Forensic audit is an investigative approach integrating accounting, auditing, and legal expertise to uncover fraudulent practices within business entities and public sectors. This study aims to evaluate the effectiveness of forensic audits in identifying and exposing manipulation in the subsidised fuel distribution system conducted by PT PatraNiaga, a subsidiary of PT Pertamina (Persero). Through literature review and case analysis methods, the study finds that forensic auditing successfully revealed various fraudulent schemes, including nozzle data fabrication, double recording in distribution systems, and concealment of fuel logistics flow. Key audit techniques such as document tracing, ERP logistics audit trails, investigative interviews, and data mining played a crucial role in uncovering these irregularities. The audit findings demonstrate that structural weaknesses in distribution systems, poor internal controls, and the lack of integrated digital monitoring systems significantly contributed to the occurrence of fraud. Recommendations include strengthening investigative audit units, revising standard operating procedures (SOPs) for fuel distribution, reactivating whistleblower systems, and integrating real-time monitoring technologies. This study affirms that forensic audit serves not only as a detection tool but also as a systemic reform catalyst in the governance of national energy distribution.
The Role of Accounting in Developing MSMEs in the Era of Globalization Dito Aditia Darma Nasution; Renny Maisyarah; Fildzah Shabrina; Rimba Simanjuntak; Ancer Martati Ndraha; Heny Nurlaili; M.Diaz Arasta
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i2.335

Abstract

This study aims to analyze the role of accounting in developing Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, especially in facing the challenges of globalization. In the era of increasingly competitive globalization, MSMEs are required to have a good financial management system in order to survive and develop. Accounting serves as a tool to monitor and manage finances, make strategic decisions, and improve competitiveness. However, many MSMEs still face various obstacles, such as limited accounting knowledge, human resources, and access to technology. This study uses a qualitative descriptive approach with in-depth interviews and document analysis to collect data. The results of the study show that although most MSME actors recognize the importance of accounting in financial management, only a small number have applied it systematically. The main factors hindering the effective implementation of accounting are limited knowledge of accounting, the cost of accounting software, and a lack of adequate training. However, MSMEs that successfully implement accounting well, both manually and technology-based, show improvements in terms of operational efficiency and access to financing. This study suggests the importance of accounting training for MSME actors and support from the government and related institutions to strengthen the accounting capacity of MSMEs so that they can compete in the global market. In addition, the implementation of more affordable accounting technology can also help MSMEs to be more efficient in managing their finances.
Co-Authors , Rahima Br Purba Abdul Habib Sitompul Ancer Martati Ndraha Dito Aditia Darma Nasution Fildzah Shabrina Fricillia Vina Cindy Tioria Sitorus Heny Nurlaili Ismail Juninetenth Keeply F Sitanggang M.Diaz Arasta Maisyarah, Renny Nur Aziza Yulisfan