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Fahrum Nisa
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The Role of Audit Opinion in Driving Financial Performance of Provincial Government: Case Study Based on BPK Audit Report Fahrum Nisa; Silvi Dwi Utari; Dito Aditia Darma Nasution
International Journal of Management, Economic and Accounting Vol. 3 No. 3 (2025): June 2025
Publisher : Yayasan Multidimensi Kreatif

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This study aims to describe the role of the Supreme Audit Agency (BPK) in preventing state budget deviations through financial audits. This research uses a qualitative descriptive approach with secondary data obtained from the BPK audit report, scientific journals, and relevant policy documents. The findings indicate that financial audits conducted by BPK play an important role in identifying and preventing budget deviations by providing recommendations for improving state financial management. Findings from the BPK audit report, such as discrepancies in the procurement of goods/services and violations of financial regulations, indicate gaps in the budget management system that need to be addressed. The BPK audit functions not only as a detection tool but also as a preventive instrument by creating a deterrent effect and enhancing transparency and accountability in state financial management. This research is expected to provide deeper insights into the importance of the role of financial audits in better budget management.
THE EFFECT OF CONVERGENCE OF REGIONAL ORIGINAL INCOME AND BALANCING FUNDS ON FINANCIAL PERFORMANCE WITH HUMAN DEVELOPMENT INDEX AS A MODERATION VARIABLE IN REGENCY/CITY GOVERNMENTS IN NORTH SUMATRA Fahrum Nisa; Agus Tripriyono
International Journal of Management, Economic and Accounting Vol. 3 No. 5 (2025): October 2025
Publisher : Yayasan Multidimensi Kreatif

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This study aims to analyze the effect of the convergence of Local Own-Source Revenue (PAD) and Transfer Funds on regional financial performance with the Human Development Index (HDI) as a moderating variable. The data used in this research include the realization of PAD, Transfer Funds, Regional Expenditures, and HDI in ten selected regencies/cities in North Sumatra Province (Medan, Binjai, Padangsidimpuan, Deli Serdang, Asahan, Toba, North Tapanuli, Mandailing Natal, Gunungsitoli, and South Nias) during the period 2020–2024.The analytical method employed is panel data regression using EViews, consisting of model selection tests (Chow, Hausman, and Lagrange Multiplier tests), classical assumption tests, and estimation using the Fixed Effect Model (FEM).The results show that PAD has a positive and significant effect on regional financial performance. In contrast, Transfer Funds and HDI have no significant effect. Moreover, HDI is not proven to moderate the relationship between PAD or Transfer Funds and regional financial performance. These findings emphasize that fiscal independence through PAD is the main factor in improving regional financial performance, while the roles of Transfer Funds and HDI remain limited, especially during the COVID-19 pandemic.
The Importance Of The Role Of Professional Ethics In The Sustainability Of A University Renny Maisyarah; Dito Aditia Darma Nst; Fahrum Nisa; Ismail; Nur Azizah; Silvi Dwi Utari; Abdul Habib Sitompul
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

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Professional ethics is an important foundation in maintaining the sustainability and credibility of a university. As a higher education institution, the university has a moral and professional responsibility to ensure academic integrity, maintain relationships between the academic community, and meet the expectations of society. Without the implementation of strong professional ethics, universities risk losing the trust of stakeholders, both internally and externally. This research aims to explore the role of professional ethics in university sustainability. The main focus is on how ethical values are applied in academic, administrative, and strategic decision-making activities.
PENYULUHAN PERENCANAAN KEUANGAN KELUARGA Sukma Aini; Fahrum Nisa; Puji Rahmah
Journal of Golden Generation Abdimas Vol. 2 No. 1 (2026): Maret 2026 : Journal of Golden Generation Abdimas
Publisher : PT. Lembaga Penerbit Penelitian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65244/jgga.v2i1.441

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi dan kemampuan perencanaan keuangan keluarga di Lingkungan Kalenrunge, Kelurahan Lemba, Kabupaten Soppeng. Banyak keluarga masih menghadapi permasalahan dalam mengelola pendapatan dan pengeluaran, yang berdampak pada ketidakstabilan ekonomi rumah tangga. Oleh karena itu, kegiatan penyuluhan perencanaan keuangan keluarga dilaksanakan dengan memberikan pemahaman dan keterampilan praktis dalam pengelolaan keuangan. Metode pelaksanaan kegiatan meliputi ceramah interaktif, diskusi kelompok, simulasi penyusunan anggaran keluarga, serta sesi tanya jawab. Materi yang diberikan mencakup penyusunan anggaran keluarga, manajemen pengeluaran, pentingnya menabung, perencanaan dana darurat, pengenalan investasi sederhana, serta pengelolaan utang. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pentingnya perencanaan keuangan keluarga serta perubahan sikap ke arah perilaku finansial yang lebih disiplin dan bijaksana. Kegiatan ini diharapkan dapat memberikan dampak jangka panjang dalam meningkatkan stabilitas ekonomi dan kesejahteraan keluarga melalui pengelolaan keuangan yang efektif dan berkelanjutan.
Co-Authors Abdul Habib Sitompul Agus Tripriyono Dito Aditia Darma Nasution Ismail Nur Azizah Puji Rahmah Renny Maisyarah Silvi Dwi Utari Sukma Aini