Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal International Journal of Management, Economic and Accounting
Silvi Dwi Utari
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
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

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

Abstract

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 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

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

Abstract

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.
Co-Authors Abdul Habib Sitompul Dito Aditia Darma Nasution Fahrum Nisa Ismail Maisyarah, Renny Nur Azizah