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All Journal As-Syirkah: Islamic Economic & Financial Journal Jurnal Publikasi Ekonomi dan Akuntansi
Prasetya Nugrahanti, Trinandari
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Audit Kinerja sebagai Instrumen Peningkatan Akuntabilitas Publik di Sektor Pemerintahan Faizal, Dyan; Prasetya Nugrahanti, Trinandari
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 4 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/

Abstract

Performance audit is one of the supervisory instruments that plays a strategic role in promoting improved public accountability in the government sector. Along with the increasing public demand for transparency, effectiveness, and efficiency in governance, performance audit has become increasingly relevant as an evaluation tool for the implementation of public programs and policies. Unlike financial audits, which focus on the fairness of financial statements, performance audits emphasize the assessment of effectiveness, efficiency, and economy (value for money) in the management of public resources. This article aims to comprehensively examine the role of performance audits as an instrument for enhancing public accountability in the government sector through a literature review approach. The research method employed is a library study by analyzing national and international scientific journals, reference books, laws and regulations, as well as relevant reports from audit institutions. The results of the review indicate that performance audits significantly contribute to improving transparency, accountability, decision-making quality, and continuous improvement in public sector governance. In addition, performance audits function as a means of evaluating public policies and strengthening public trust in the government. This article is expected to provide a conceptual contribution to the development of performance audit practices and the enhancement of public accountability in the government sector.
Literature Review: Implementation Of Risk-Based Internal Audit On The Effectiveness Of Risk Management And Fraud Prevention Darunifah, Okdiani; Prasetya Nugrahanti, Trinandari
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6393

Abstract

An increasingly complex and dynamic organizational environment increases exposure to operational, financial, compliance, and strategic risks, potentially hindering the achievement of organizational goals. Weak risk management can create control gaps that encourage fraud. In this framework, risk-oriented internal auditing has surfaced as a tactical methodology that accentuates supervision of elevated-risk domains and bolsters the enhancement of governance, risk administration, and fraud deterrence. This research aims to examine the application of risk-based internal auditing (RBIA) to the effectiveness of risk management and fraud prevention, and to identify RBIA's role in supporting managerial decision-making and organizational sustainability. The investigation was executed via a scholarly review employing the Systematic Literature Review (SLR) methodology. The scholarly articles scrutinized were chosen from publications within the 2020–2025 timeframe that addressed risk-oriented internal auditing, risk governance, and fraud deterrence. The findings indicate that the implementation of Risk-Based Internal Auditing (RBIA) assumes a substantial role in enhancing the efficacy of risk governance by concentrating audits on high-risk domains and facilitating more judicious resource distribution. RBIA has additionally been demonstrated to assist in fraud deterrence by permitting early detection of potential fraudulent activities, assessing the efficacy of internal controls, and fortifying a culture of risk cognizance and organizational integrity.  
Co-Authors Darunifah, Okdiani Faizal, Dyan