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All Journal Return : Study of Management, Economic and Bussines Indonesia Accounting Research Journal
Adam Zakaria
Universitas Negeri Jakarta, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Preparation of Performance Audit Guidelines to Improve the Capabilities of Government Internal Supervision Apparatus (Case Study on the Inspectorate of the Indonesian Maritime Security Agency) Toba Antanov Simangunsong; Adam Zakaria; Unggul Purwohedi
Return : Study of Management, Economic and Bussines Vol. 4 No. 7 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i7.386

Abstract

The results of the evaluation by BPKP on the capabilities of APIP Bakamla for the last three years until now show that APIP's capabilities for the Role and Service elements are still at level 2 (two) where the parameters of the implementation of the performance audit have not been met. This problem arises because the Bakamla Inspectorate does not have technical guidelines on procedures for carrying out good performance audits. Therefore, the researcher helps to develop technical guidelines for performance audits that assess the economic, efficiency, and effectiveness aspects (3E) aspects of the implementation of the main tasks and functions of work units within the Maritime Security Agency. The goal to be achieved is the drafting of performance audit guidelines at the Bakamla Inspectorate so that the Bakamla Inspectorate can conduct performance audits in accordance with applicable regulations. This performance audit guideline includes starting from the stages of Performance Audit Planning, Performance Audit Implementation, and Preparation of Performance Audit Results Report. This research is an applied research that aims to address real problems faced in the world of practice, both individuals, communities, and organizations. This research uses a project-based scheme, namely carrying out activities in the form of projects that aim to provide solutions to problems faced by the Bakamla Inspectorate. The scope of the research is the application of performance audits at the Bakamla Inspectorate. The result of this research is the issuance of the Decree of the Head of the Maritime Security Agency of the Republic of Indonesia Number 174 of 2025 dated May 27, 2025 concerning Technical Guidelines for Performance Audit of the Maritime Security Agency of the Republic of Indonesia and has been implemented through the Decree of the Head of the Maritime Security Agency Number: PW.03/530/2025 dated June 10, 2025 concerning the implementation of performance audit activities at the Directorate of Research and Development of Bakamla RI in 2025. The implementation of this performance audit will certainly have an impact on increasing APIP's capabilities on the Role and Service elements to level 3 (three).
Determinants of c-score as a measure of financial reporting integrity in SOEs Rizqi Zahira; Adam Zakaria; Marsellisa Nindito
Indonesia Accounting Research Journal Vol. 12 No. 4 (2025): June: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v12i4.456

Abstract

Financial statements are essential decision-making tools that impact company performance and the broader economy. However, the integrity of financial statements in Indonesia particularly within State-Owned Enterprises (SOEs) continues to face challenges, as reflected in recurring cases of financial manipulation. This study examines the factors influencing the integrity of financial statements in SOEs listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, focusing on the roles of independent commissioners, intellectual capital, profitability, and audit tenure. Using panel data regression to analyze secondary data from SOEs, the results show that intellectual capital has a significant positive effect on financial reporting integrity. In contrast, profitability has a significant negative effect. However, independent commissioners and audit tenure do not show a significant influence. These findings not only contribute to the existing literature but also offer practical recommendations for companies, regulators, auditors, and investors to strengthen the management of intellectual capital in order to enhance transparency and improve the integrity of financial statements.
Co-Authors Marsellisa Nindito Rizqi Zahira Toba Antanov Simangunsong Unggul Purwohedi