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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Manajemen, Bisnis dan Kewirausahaan
Raihatunnisa Bangun
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Optimalisasi Peran Audit Internal dan Pengendalian Internal dalam Pencegahan Fraud di Sektor Publik Indonesia: Studi Komparatif dan Pengembangan Model Dito Aditia Darma Nst; Tri Hayati; Raihatunnisa Bangun; Muhammad Arsyad Hawari Muchsin; Glen Hasian Marpaung
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 6 No. 1 (2026): April: Jurnal Manajemen, Bisnis dan Kewirausahaan (JUMBIKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v6i1.6610

Abstract

This study aims to analyze and optimize the role of internal audit and internal control in preventing fraud within Indonesia’s public sector. Given the prevalence and detrimental impact of fraudulent activities in governmental environments, this study adopts a mixed-methods approach, combining an in-depth synthesis of the literature with a comparative analysis of practices and frameworks across various public sector organizations. Through a literature review and comparative study, this research identifies key factors influencing the effectiveness of both functions and develops a more comprehensive fraud prevention model. The findings indicate that the optimization and strategic synergy between internal audit and internal control strengthened by continuous improvement of auditor competencies, proactive utilization of data analytics technology, the cultivation of an organizational culture emphasizing transparency and accountability, and inter-agency collaboration can substantially reduce vulnerability to fraud and enhance sound financial governance across the public sector. The proposed fraud prevention model integrates key components, including the strengthening of the control environment, enhanced risk assessment, effective implementation of control activities, reinforcement of information and communication systems, and improved monitoring mechanisms.
Evaluasi Kinerja Keuangan Dan Efisiensi Belanja Daerah Pemerintah Kota Binjai Ditinjau Dari Rasio Keuangan Raihatunnisa Bangun; Miftha Rizkina; Galih Supraja
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 2 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i2.2584

Abstract

The purpose of this study is to evaluate the regional financial performance of the Binjai City Government using financial ratio analysis and to assess the level of regional expenditure efficiency. Specifically, this research seeks to answer the following questions: (1) How is the financial performance of the Binjai City Government as measured by the autonomy ratio, effectiveness ratio, efficiency ratio, growth ratio, and harmony ratio? (2) To what extent is the level of regional expenditure efficiency achieved by the Binjai City Government? A descriptive quantitative research design was adopted, in which data were collected through documentation and literature review techniques. Financial ratio analysis was employed as the primary analytical tool to address both research questions. The findings indicate that the financial performance of the Binjai City Government has yet to reach an optimal level. The autonomy ratio was classified as very low, reflecting a substantial dependency on central government transfer funds; the effectiveness ratio failed to meet its targets due to unrealistic revenue planning; the efficiency ratio was categorized as inefficient, given that expenditures consistently exceeded revenues; the growth ratio remained unstable; and the harmony ratio was imbalanced between operational and capital expenditure. Regarding regional expenditure efficiency, although an overall improvement was observed, a persistent gap between budgeted and realized expenditures suggests that regional expenditure management has not been fully optimized.  
Co-Authors Dito Aditia Darma Nasution Galih Supraja Glen Hasian Marpaung Miftha Rizkina Muhammad Arsyad Hawari Muchsin Tri Hayati