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Dito Nst
Universitas Pembangunan Panca Budi
Economics, Econometrics & Finance Other

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Efektivitas Audit Kinerja Sektor Publik Dalam Mewujudkan Good Governance Melalui Akuntabilitas Pengelolaan Keuangan Publik Dito Nst; Melia Fauzia; Mhd. Rizki; Nabilah Surahman; Nurmayani
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 1 (2026): January
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i1.3592

Abstract

This research examines the effectiveness of public sector performance auditing in promoting good governance through accountability in public financial management. Transparent, accountable, effective, and participatory public financial management is a crucial factor in achieving good governance) (however, its implementation in Indonesia still faces several challenges, including weaknesses in internal control systems, low program effectiveness, and inadequate follow-up on audit recommendations. This study aims to analyze the role of public sector performance auditing in strengthening accountability and improving the quality of government governance. The research employs a descriptive qualitative approach based on a literature review, with secondary data collected from audit reports issued by the Audit Board of Indonesia (BPK) and the Finance and Development Supervisory Agency (BPKP), national regulations, and scholarly journals related to public sector auditing, accountability, and good governance. The findings indicate that performance auditing plays a significant role in enhancing accountability in public financial management, assessing the effectiveness, efficiency, and economy of budget utilization, and providing recommendations for policy improvement. Nevertheless, the effectiveness of performance auditing remains constrained by limited auditor capacity, weak internal control systems, and low levels of follow-up on audit recommendations. Future efforts are expected to optimize performance auditing through improvements in auditor competence and workforce size, stronger commitment from government institutions  to implement audit recommendations, and the development of more effective internal control systems, thereby enabling the sustainable realization of good governance
Etika Bisnis, Perlindungan Konsumen, dan Tanggung Jawab Pelaku Usaha Kuliner Dito Nst; Muhammad Syahfikri; Andika Pakpahan; irfan Harahap; Muhammad Buntama; Bayu Anggara; Kevin Sitompul
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 1 (2026): January
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i1.3659

Abstract

Penelitian ini bertujuan untuk mengkaji penerapan prinsip etika bisnis di sektor kuliner serta tanggung jawab hukum pelaku usaha di bidang ini terhadap konsumen menurut Undang-Undang Nomor 8 Tahun 1999 tentang Perlindungan Konsumen. Metode yang dipakai adalah yuridis normatif dengan pendekatan peraturan perundang-undangan dan konseptual. Hasil studi mengungkap bahwa pelaku usaha kuliner memiliki kewajiban hukum yang menyeluruh, meliputi tanggung jawab perdata, pidana, dan administratif. Wujud pertanggungjawaban tersebut antara lain memberikan kompensasi, dikenai hukuman pidana, hingga pembatalan izin operasional. Penerapan etika bisnis yang konsisten dalam industri kuliner tidak hanya mematuhi aturan hukum, melainkan juga memperkuat kepercayaan pelanggan dan keberlangsungan usaha. Upaya perlindungan konsumen dalam bidang kuliner memerlukan kolaborasi antara kesadaran pelaku usaha, pemantauan oleh pemerintah, serta peran aktif konsumen guna mewujudkan lingkungan usaha yang sehat dan beretika.
Co-Authors Andika Pakpahan Bayu Anggara irfan Harahap Kevin Sitompul Melia Fauzia Mhd. Rizki Muhammad Buntama Muhammad Syahfikri Nabilah Surahman Nurmayani