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All Journal Indonesian Journal of Community Engagement Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Prita Masyithah Khairunnisa
Faculty of Economics and Business, Universitas Lampung, Indonesia
Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Unveiling the Drivers of Audit Quality in Inspectorates: An Attribution Theory Approach on APIP Competence, Work Experience, and Independence Prita Masyithah Khairunnisa; Fajar Gustiawaty Dewi; Pigo Nauli
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2026): (January) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v3i1.90

Abstract

This study examines internal factors influencing audit quality in Indonesian Inspectorates through the lens of Attribution Theory. Although most Inspectorates have formally achieved an advanced level of institutional capability, recurring major audit findings by the Supreme Audit Agency indicate that internal audits often fail to detect early signs of financial irregularities. Based on a review of empirical studies published between 2021 and 2024, the findings show that auditor competence and work experience consistently enhance audit quality, while auditor independence demonstrates inconsistent effects due to political and structural pressures. These results suggest that audit effectiveness depends not merely on organizational capability, but on the interaction between individual auditor attributes and the surrounding institutional environment. Scientifically, this study contributes by offering an integrative Attribution Theory–based synthesis that explains why similar internal audit capability levels produce divergent audit quality outcomes in the public sector.
Narratives of Tradition and Modernity: How Lampung Tapis Gains International Attention (Case Study: Tapis Lampung) Prita Masyithah Khairunnisa; Sirli Anillah; Eka Nisatul Mukaroh; Faby Saktioriza Nugraha; Rafif Subana Aqdun Bilqolbi; Agrianti Komalasari; Sudrajat
Indonesian Journal of Community Engagement Vol. 2 No. 3 (2025): (September) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v2i1.94

Abstract

Tapis Lampung is a cultural heritage textile that carries significant historical, aesthetic, and philosophical value and holds strong potential for development within the global creative industry. However, existing studies have largely focused on the symbolic, artistic, and preservation aspects of Tapis Lampung, with limited empirical attention given to its introduction in international professional or corporate settings and its role in fostering cross-cultural understanding. Addressing this gap, this study aims to introduce Tapis Lampung to an international audience and examine its impact on cross-cultural engagement through a presentation conducted during the Global Accounting Issues Seminar at Baiwang Co., Ltd., China. The method employed involved an interactive presentation that combined visual materials, cultural narratives, and direct examination of authentic Tapis fabrics. The results indicate that participants demonstrated increased cultural awareness and appreciation of Lampung’s values, particularly regarding the symbolic meanings and craftsmanship embedded in Tapis. These findings support existing literature asserting that traditional crafts can achieve global relevance when supported by cultural storytelling and strategic presentation. Furthermore, the activity contributed to Indonesia’s cultural diplomacy by facilitating cross-cultural dialogue and generating interest in potential international collaboration within cultural initiatives and creative economy development. Overall, this study highlights the effectiveness of narrative–visual approaches in promoting traditional cultural products globally and reinforces the positioning of Tapis Lampung as a competitive cultural and economic asset in international contexts.    
Co-Authors Agrianti Komalasari Eka Nisatul Mukaroh Faby Saktioriza Nugraha Fajar Gustiawaty Dewi Pigo Nauli Rafif Subana Aqdun Bilqolbi Sirli Anillah Sudrajat