Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Gemilang: Jurnal Manajemen dan Akuntansi International Journal of Management, Economic and Accounting
Dedi Agus Pratikno
Unknown Affiliation
Humanities Economics, Econometrics & Finance

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

Found 2 Documents
Search

 1 
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 Role of Accountants in Optimizing Regional Original Revenue (ROR) with Proper Central and Regional Financial Management Dito Aditia Darma Nst; Renny Maisyarah; Linda Asriani; Evan Tamaro; Dedi Agus Pratikno; Ashri.A.Handayani; Jefri Ronaldo
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.v2i2.317

Abstract

Regional Original Revenue (ROR) is the main source of financing for local governments in carrying out various development programs. Despite its importance, many districts/cities in Indonesia still face challenges in optimizing ROR. In this context, accountants play a crucial role, not only in the preparation of financial statements, but also in analysis, auditing, and budget planning. This journal aims to explore the role of accountants in improving ROR, identify strategies that can be implemented, and discuss the challenges faced. Through literature analysis and case studies, it was found that increasing the capacity of human resources, optimizing tax management, and utilizing information technology are important steps that can be taken. This study aims to find out and analyze the role of accountants and how they can contribute to overcoming existing challenges, as well as improving the effectiveness of regional financial management in Indonesia. The research method applied is qualitative descriptive with documentation studies, where data collection techniques use documentation studies. The results of this study are expected to provide useful recommendations for local governments in an effort to increase revenue and financial accountability in response to government demands on reform in the field of central and regional financial relations in accordance with Law No. 22/1999. Regional financial reform has given birth to Government Regulation (PP) No. 105 of 2000 concerning Regional Financial Management and Accountability. One of the problems that arises from the PP is about the reporting and financial accountability management system. This problem can be overcome by implementing ASP and training human resources of central and regional governments in the field of ASP, so that it can create good governance. This is the role of universities as centers for education, training and financial research, especially in the development of the field of Public Sector Accounting to prepare human resources for the financial management system
Co-Authors Abdul Habib Sitompul Adilla Fiqria Ashri.A.Handayani Dito Aditia Darma Nasution Evan Tamaro Jefri Ronaldo Linda Asriani Maisyarah, Renny Rina Ananda Yola Dwi Afila Yulisfan