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All Journal International Journal of Economics and Management Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Melia Fauzia
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management 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
Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Pemerintah Provinsi Kalimantan Timur Tahun 2021 – 2024 Melia Fauzia; Hendra Saputra; Galih Supraja
International Journal of Economics and Management Vol. 4 No. 02 (2026): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v4i02.327

Abstract

This Study aims to analyze the financial performance of the East Kalimantan Provincial Government based on the financial independence ratio, effectiveness ratio, and efficiency ratio during the 2021–2024 period. The study employs a descriptive quantitative approach using quantitative secondary data obtained from Budget Realization Reports published by the Audit Board of Indonesia (BPK). Data were collected through documentation and literature review techniques. The data analysis technique used was descriptive quantitative analysis by calculating and interpreting regional financial ratios to assess the level of the provincial government's financial performance. The results indicate that the financial performance of the East Kalimantan Provincial Government from 2021 to 2024 was generally categorized as good, with an average financial independence ratio of 125%, classified as high; an effectiveness ratio of 114%, classified as effective; and an efficiency ratio of 163%, classified as less efficient. The findings show a high level of financial independence and strong effectiveness in locally generated revenue (PAD). However, further optimization of revenue generation and expenditure control is needed to improve efficiency and achieve a more balanced budget.
Co-Authors Dito Nst Galih Supraja Hendra Saputra Mhd. Rizki Nabilah Surahman Nurmayani