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All Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Marissa Julia Zahra
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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IMPLEMENTASI PRINSIP KODE ETIK PROFESI AUDITOR Marissa Julia Zahra; Boedja Swara; Hanny Maharani; Neneng Weti Isnawaty
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i1.793

Abstract

Penelitian ini bertujuan untuk menyelidiki konsep dan implementasi Kode Etik Profesi Auditor di berbagai sektor di Indonesia. Dengan melakukan analisis literatur, penelitian ini merinci definisi, tujuan, prinsip, dan fungsi dari Kode Etik Profesi Auditor. Fokus utama penelitian ini adalah mengevaluasi cara penerapan kode etik profesi auditor dilakukan. Hasil penelitian menunjukkan bahwa implementasi kode etik profesi memiliki peran krusial dalam membimbing perilaku dan keputusan para profesional. Melalui telaah literatur, penelitian ini memberikan gambaran tentang praktik implementasi Kode Etik Profesi Auditor di Indonesia. Harapannya, temuan penelitian ini dapat memberikan sumbangan pada pemahaman lebih lanjut mengenai peran Kode Etik Profesi dalam prinsipnya, serta menjadi panduan bagi para profesional dalam menjalankan tugas dan tanggung jawab mereka dengan mematuhi nilai-nilai etika yang berlaku.
Penganggaran Berbasis Kinerja pada Dinas Perumahan, Kawasan Permukiman dan Pertanahan Kota Bekasi Marissa Julia Zahra; Candradewini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i8.3251

Abstract

The Bekasi City Government strives to achieve good governance through regular performance and program evaluations to ensure that each budget is utilized optimally, providing maximum benefits to the community, and supporting the achievement of strategic government targets. The Housing, Urban, and Land Affairs Department of Bekasi City (Disperkimtan Kota Bekasi) has the task of drafting policy and strategy documents, including handling drinking water management. The implementation of drinking water management is translated through the Water Supply System Management and Development Program (SPAM), which is implemented using performance-based budgeting. However, the implementation of this program has not been optimal. The purpose of this study is to describe the performance-based budgeting on the water supply system management and development program of the Housing, Urban, and Land Affairs Department of Bekasi City. This study uses the theory of the performance-based budgeting cycle (Bappenas in Hadiwijoyo and Anisa, 2019), which consists of eight stages: setting programs, setting activities or sub-activities, setting targets, setting types and quantities of inputs, calculating budgets with standard costs, implementing activities and accountability, and performance measurement. The study's findings show that the implementation of performance-based budgeting on the water supply system management and development program in the Housing, Urban, and Land Affairs Department of Bekasi City has not been optimal in the aspects of setting input types and quantities, implementing activities and spending, and performance measurement.
Co-Authors Boedja Swara Candradewini Hanny Maharani Neneng Weti Isnawaty