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All Journal Gemilang: Jurnal Manajemen dan Akuntansi International Journal of Management, Economic and Accounting
Abdul Habib Sitompul
Unknown Affiliation
Humanities Economics, Econometrics & Finance

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Studi Literatur : Peran Audit Kinerja dalam Meningkatkan Akuntabilitas dan Efisiensi Sektor Publik di Indonesia Yulisfan Yulisfan; Yola Dwi Afila; Abdul Habib Sitompul; Dedi Agus Pratikno; Rina Ananda; Adilla Fiqria
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2156

Abstract

Performance audit is a vital tool in the public sector oversight system aimed at assessing the efficiency, effectiveness, and economy of public financial management. This study aims to systematically examine the role of performance audit in enhancing accountability and efficiency in Indonesia's public sector through a literature review approach. The data sources include scholarly journals, audit reports from the Audit Board of Indonesia, and other theoretical references published between 2017 and 2024. The results indicate that performance audits significantly contribute to improving transparency, accountability, and budget management. However, the implementation of performance audits still faces challenges such as limited human resources, weak follow-up on audit recommendations, and lack of integration between audit results and planning processes. Therefore, strengthening institutional capacity and improving auditor competency are essential strategies to optimize the role of performance audits in Indonesia’s public sector
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.
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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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 Adilla Fiqria Dedi Agus Pratikno Dito Aditia Darma Nasution Fahrum Nisa Fildzah Shabrina Ismail Maisyarah, Renny Nur Aziza Nur Azizah Rimba Simanjuntak Rina Ananda Silvi Dwi Utari Yola Dwi Afila Yulisfan