Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business
Meni, Mariana Ratu Rosario
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 2 Documents
Search

 1 
Ekonomi Indonesia Mengatasi Tantangan, Menjaga Stabilitas Buke, Josua Logo; Suna, Agnes Elisabet Diva; Meni, Mariana Ratu Rosario; Dima, Enike Tje Yustina
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i3.1177

Abstract

Indonesia, as one of Southeast Asia’s largest economies, continues to face significant challenges in maintaining macroeconomic stability amid ongoing global uncertainties. This study aims to analyze the main economic issues impacting Indonesia in early 2025, including geopolitical instability, inflation, dependence on primary commodity exports, and fiscal pressures. The objective is to identify how government policies respond to these challenges to ensure resilient and inclusive economic growth. Using a qualitative approach through literature review, this research collects and analyzes secondary data from academic journals, economic reports, and policy documents. The content analysis method is employed to interpret the information and extract relevant insights. The findings show that despite a slight slowdown, the Indonesian economy grew by 4.87% in the first quarter of 2025, accompanied by a decline in the open unemployment rate to 4.76%. The government has implemented strategic measures such as optimizing the State Budget (APBN), conducting structural reforms, accelerating digital transformation, and enhancing fiscal and monetary coordination. These efforts contribute to maintaining purchasing power, improving investment climate, and strengthening national economic resilience. This study highlights the importance of proactive and integrated policy responses in navigating external pressures and achieving sustainable development goals.
Peran Audit Internal Dalam Mencegah Kecurangan (Fraud) pada Organisasi Pemerintah Daerah Seran, Antonia Zakaria; Minggus, Anjela Casandra; Manek, Eufracia Placida; Meni, Mariana Ratu Rosario; Ton, Stefen Ardi Melkisedek; Baso, Susana Purnamasari
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1396

Abstract

Local governments have a major responsibility in managing public finances and ensuring accountable public services. Nevertheless, cases of fraud such as budget misuse, financial report manipulation, and irregularities in procurement processes are still frequently identified. These conditions indicate weaknesses in internal control mechanisms and highlight the importance of internal audit functions. This study aims to examine the role of internal audit in preventing fraud within local government organizations in Indonesia. The research employs a library research method by reviewing relevant books, regulations, and recent scientific journals related to internal audit, fraud prevention, and public sector governance. The findings indicate that internal audit plays a strategic role in fraud prevention through three main mechanisms: fostering an organizational culture that emphasizes integrity and ethical values, implementing and evaluating anti-fraud control systems, and developing continuous and independent oversight processes. In addition, the effectiveness of internal audit is supported by proper audit planning, comprehensive field audit implementation, and consistent follow-up of audit findings. However, the study also reveals that the optimal role of internal audit is constrained by limited human resources, budgetary restrictions, and insufficient support from organizational leadership. Strengthening institutional commitment and auditor capacity is therefore essential to enhance fraud prevention in local government.
Co-Authors Baso, Susana Purnamasari Buke, Josua Logo Dima, Enike Tje Yustina Manek, Eufracia Placida Minggus, Anjela Casandra Seran, Antonia Zakaria Suna, Agnes Elisabet Diva Ton, Stefen Ardi Melkisedek