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All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal of Artificial Intelligence and Digital Business Prosiding Seminar Nasional Ekonomi dan Bisnis Universitas Ma Chung
Napitupulu, Juni Yanti
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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A Systematic Literature Review of Internal Auditing in Public Sector Finance Nasution, Dito Aditia Darma; Napitupulu, Juni Yanti; Buaya, Register Launli
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.509

Abstract

This study reviews the literature from the past 10 years, from 2015 to 2024, on public sector financial internal auditing (IA) and addresses three interrelated research questions (RQ): How has research on public sector IA evolved? What are the main focuses and critiques of the public sector IA literature? What is the future direction for public sector IA research?. We adopted a systematic literature review approach and analyzed 78 peer-reviewed journal articles. We evaluated five criteria to identify the development of public sector IA research (RQ1), namely level of government, academic discipline, number of countries, geographic region, and MSCI country classification. Similarly, we used four criteria to present the focus and critique of the literature (RQ2), namely, type of organizational respondents, research instruments, theories, and research themes examined. Finally, we used two criteria to propose new directions for future research (RQ3), namely, directions generated from RQ1 and RQ2 and directions highlighted by the 10 most cited studies in the IA literature (i.e., from the 78 identified papers). We observed a rise in publications up to 2023, most of which focused on single-country studies, particularly in emerging markets. Furthermore, we noted that IA has been studied at all levels of government, most frequently at the local government level. While we identified several research themes in the literature, most studies emphasized "governance" and "operational effectiveness" using quantitative analysis, often without reference to any theoretical framework. 
Public Revenue Risk Management in Central Governments: A Systematic Literature Review Siregar, Oktarini Khamilah; Napitupulu, Juni Yanti; Buaya, Register Launli; Apriliani, Sundari
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.792

Abstract

This study presents a systematic review of recent academic literature on public risk management in central government settings, with a specific focus on the revenue sector. Using the PRISMA-guided Systematic Literature Review (SLR) approach, it analyzes 30 peer-reviewed articles published between 2019 and 2024. The selected articles were classified based on research methods, theoretical frameworks, country contexts, and revenue-related risk phenomena. The findings reveal that the implementation of risk management in central governments remains limited, fragmented, and often symbolic. Risk management practices are not yet fully integrated into strategic decision-making. Key challenges include rigid bureaucratic systems, institutional pressures, and organizational cultures that lack strong risk awareness. Additionally, there is a clear gap between theoretical frameworks and practical application. The study highlights the need for future research to adopt multidisciplinary approaches that align more closely with institutional realities and evolving fiscal challenges. Such research should aim to bridge the gap between theory and practice and offer more adaptive, context-specific strategies for managing public revenue risks. From a practical perspective, this review provides useful insights for policymakers and practitioners in developing risk management systems that go beyond administrative compliance. It promotes the use of risk management as a strategic tool to strengthen fiscal resilience and institutional legitimacy. The study offers original value by combining quantitative and qualitative analyses to build a reflective framework for improving risk governance. It supports a more contextual, participatory, and public value–oriented approach to managing risks in the revenue sector of central governments.
Faktor-Faktor yang Mempengaruhi Implementasi Standar Akuntansi Pemerintah (SAP) Berbasis Akrual di Pemerintah Kabupaten: Kajian Literatur Sistematik Napitupulu, Juni Yanti
Prosiding Seminar Nasional Ekonomi dan Bisnis Vol. 5 No. 1 (2025): Prosiding SENAM 2025: Seminar Nasional Ekonomi dan Bisnis Universitas Ma Chung
Publisher : Ma Chung Press

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Abstract

Penerapan Standar Akuntansi Pemerintah (SAP) berbasis akrual merupakan fondasi penting dalam reformasi pengelolaan keuangan sektor publik di Indonesia. Meskipun implementasinya telah diwajibkan secara nasional, keberhasilannya di tingkat pemerintah kabupaten menunjukkan hasil yang bervariasi. Studi ini bertujuan untuk mengkaji secara sistematis faktor-faktor internal dan eksternal yang memengaruhi keberhasilan implementasi SAP akrual, menganalisis pengaruh latar belakang pendidikan akuntansi aparatur terhadap efektivitas implementasi, serta mengevaluasi kontribusi dukungan teknologi, organisasi, dan regulasi dalam menjaga keberlanjutan sistem akuntansi berbasis akrual, khususnya pada pemerintah daerah yang memiliki keterbatasan kompetensi teknis. Penelitian ini menggunakan metode Systematic Literature Review (SLR) berbasis pendekatan PRISMA. Dari 1.000 artikel yang teridentifikasi dengan kata kunci “SAP Berbasis Akrual”, proses seleksi berdasarkan kriteria inklusi dan eksklusi menghasilkan 19 artikel terpublikasi yang relevan dan memenuhi syarat analisis. Kajian menunjukkan bahwa faktor internal seperti kualitas sumber daya manusia, kepemimpinan, dan budaya organisasi, serta faktor eksternal seperti regulasi pemerintah dan supervisi auditor eksternal, menjadi penentu utama implementasi SAP. Selain itu, meskipun latar belakang pendidikan akuntansi menjadi nilai tambah, efektivitas implementasi tetap dapat tercapai melalui pelatihan, sistem informasi yang terintegrasi, dan dukungan manajerial. Dukungan teknologi, komitmen organisasi, dan regulasi yang jelas terbukti krusial dalam mempertahankan praktik akuntansi akrual, bahkan dalam kondisi keterbatasan kompetensi teknis. Studi ini memberikan kontribusi konseptual dan praktis untuk perumusan strategi penguatan kelembagaan dan peningkatan kapasitas SDM dalam mendukung implementasi SAP akrual yang berkelanjutan.
The Effect of Accrual-Based Government Accounting Standards Implementation on the Quality of Financial Reporting with Regional Apparatus Organizational Commitment as a Moderating Variable in Serdang Bedagai Regency Government Napitupulu, Juni Yanti; Nasution, Dito Aditia Darma; Tripriyono, Agus
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11287

Abstract

This study aims to examine the determinants of accrual-based Government Accounting Standards (GAS) implementation and to empirically test the role of Organizational Commitment of Regional Government Organizations (Organisasi Perangkat Daerah/OPD) as a moderating variable in the context of local government. The study was conducted across 30 OPDs in Serdang Bedagai Regency and involved 180 financial management officers as respondents. A quantitative approach was employed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results indicate that Human Resources, Supporting Facilities, Compliance with Laws and Regulations, Government Internal Control System (GICS), Understanding of Accrual-Based GAS, Employee Motivation, and Manual Application of Accrual-Based GAS have positive and significant effects on the implementation of accrual-based GAS. The structural model demonstrates strong explanatory power, with an R² value of 0.762, indicating that 76.2% of the variance in accrual-based GAS implementation is explained by the variables included in the model. Organizational Commitment exhibits the strongest direct effect and serves as the most dominant predictor in the model. Furthermore, the moderation analysis reveals that Organizational Commitment significantly strengthens most of the relationships between the independent variables and accrual-based GAS implementation, except for one non-significant moderating relationship. This finding suggests that the moderating role of Organizational Commitment is selective and context-dependent, as certain aspects of accrual-based GAS implementation are more strongly influenced by individual capacities of public officials—such as technical competence, intrinsic motivation, and work experience—than by organizational structural factors. This study contributes to the public sector accounting literature by demonstrating that Organizational Commitment functions as a strategic integrator that aligns individual, technical, and regulatory factors in achieving accountable and accrual-based local government financial management
Co-Authors , Oktarini Khamilah Siregar Apriliani, Sundari Buaya, Register Launli Dito Aditia Darma Nasution Tripriyono, Agus