Journal of Public Auditing and Financial Management

Pengaruh rotasi audit, komite audit, audit tenure terhadap kualitas audit pada perusahaan sektor basic materials

Destalia Puspita — 2025-05-14

Purpose: The purpose of this research is to examine the influence of audit rotation, audit committee, and audit tenure on audit quality in companies within the Basic Materials sector listed on the Indonesia Stock Exchange during the period 2020-2022.

Methods: This study uses a quantitative approach, employing the Statistical Program for Social Science (SPSS) software version 25. Secondary data is collected from the financial reports and audit reports of the selected companies. The sample consists of 58 companies, totaling 174 observations.

Findings: The results indicate that audit rotation does not have a significant effect on audit quality. Conversely, the audit committee and audit tenure both have a significant influence on the quality of audits conducted by these companies.

Practical Implications: The findings suggest that companies should focus on strengthening their audit committees and carefully managing audit tenure to improve audit quality. Regulators and policymakers might consider emphasizing the role of audit committees and monitoring audit tenure durations to enhance financial reporting reliability.

The influence of the number of audit committee, profitability and leverage on profit management

Metta Oktaviani Hermawan — 2025-10-06

Purpose: This study aims to examine the effect of audit committee size, profitability, and leverage on earnings management in retail industry sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2020.

Methods: The research employs a descriptive quantitative approach, utilizing purposive sampling, to select retail industry companies listed on the IDX between 2017 and 2020. Data were collected using the documentation method through the official IDX website (www.idx.co.id), and hypothesis testing was conducted using the t-test.

Findings: The results show that the number of audit committees has no significant effect on earnings management. However, profitability and leverage have a considerable influence on earnings management in retail companies listed on the IDX from 2017 to 2020.

Practical implications: These findings suggest that companies need to carefully monitor their profitability and leverage levels, as both can influence the likelihood of earnings management practices. Strengthening internal control and governance mechanisms is essential to ensure transparent and reliable financial reporting.

The relationship between specific tax revenues and regional original income in DKI Jakarta

Tia Rahmawati — 2025-10-06

Purpose: This study aims to analyze the effect of specific regional taxes, namely hotel tax, entertainment tax, and land and building tax, on the Regional Original Income (PAD) of the DKI Jakarta provincial government. The research aims to identify the tax type that contributes most significantly to increasing local revenue and to provide insights into the effectiveness of tax collection in supporting fiscal independence.

Methods: The study employs an associative quantitative research approach, utilizing panel data regression analysis with EViews 9. The dataset comprises 72 observations selected through purposive sampling, derived from the Regional Original Revenue Agency (Bapenda) reports for the 2016–2021 period. Each variable was tested to measure its influence on regional income using both statistical and econometric evaluation methods.

Findings: The results show that land and building tax is the most significant contributor to PAD, followed by hotel tax, which also has a positive effect. In contrast, the entertainment tax demonstrates no considerable impact on regional revenue. Collectively, these three tax variables explain 50.18% of the variance in PAD.

Practical implications: The findings advise policymakers to prioritize optimizing the collection of land and building tax, as well as hotel tax, to strengthen regional fiscal autonomy. A strategic review of the ineffective entertainment tax is also recommended to enhance its revenue potential.

Analysis of the effectiveness of using the Sakti application at the Center for Global Health Policy and Health Technology

Ida Mufida — 2025-02-17

Purpose: This study aims to evaluate the effectiveness of the SAKTI application as an integrated tool for managing state finances. It focuses on the challenges encountered during the transition to the SAKTI application at the Center for Global Health Policy and Health Technology Work Unit.

Methods: The researchers employed a descriptive qualitative research method to gain in-depth insights into the perceptions and behaviors of the center's participants, using clear and accessible language.

Findings: The findings indicate that the SAKTI application offers several benefits: 1. It enhances convenience and efficiency in financial management, particularly in preparing financial reports at the Center for Global Health Policy and Health Technology (KGTK). 2. Real-Time Data Integration allows real-time data recording, providing visibility into budget positions and facilitating effective monitoring of budget allocations and realizations without manual reconciliation. 3. It streamlines the tax input process, improving tax management efficiency. However, it also faces challenges related to server capacity, with frequent maintenance and outages, along with insufficient internet bandwidth, which hinders inputting financial realizations and managing budgets on the SAKTI application platform.

Practical Implications: The study suggests that stakeholders and decision-makers at the Center for Global Health Policy and Health Technology should prioritize addressing the technical challenges associated with the SAKTI application. Improving server capacity and internet connectivity is essential to fully leveraging the application's capabilities.

Implementation of affari pos to improve system effectiveness and inventory accuracy

Sri Wahyuni — 2025-10-07

Purpose: The purpose of this study was to empirically test the implementation of an inventory information system using Affari POS software at the Berkah Toserba. The research specifically aimed to evaluate and determine the extent to which this system enhanced the accuracy of stock data and the overall effectiveness of the merchandise inventory management process. The investigation sought to provide a clear understanding of the system's impact on the store's daily operational controls and information reliability.

Methods: This research employed a descriptive qualitative methodology using purposive sampling. Data collection was conducted through triangulation, including direct observation, interviews, and analysis of inventory records. The data were analyzed through the collection, reduction, presentation, and conclusion-drawing stages.

Findings: The results showed that the application of a merchandise inventory information system with Affari POS increased the accuracy and effectiveness of the merchandise inventory. Inventory management can be effectively controlled with Affari POS, which integrates information across departments, ensuring accurate and easy detection of fraud or negligence. The recording of Affari POS transactions is sufficient for the retail business sector, with an integrated and connected system between units related to the procurement of supplies and the return of purchased goods. Inventory information from the center to branches has been automatically connected and monitored to provide current, accurate, and relevant information.

Practical implications: This research demonstrates that Affari POS is an effective tool for retail businesses. Its implementation significantly improves inventory control, enables real-time monitoring across branches, and helps prevent fraud and errors. This supports better decision-making and operational efficiency, making it a recommended solution for modern retailers.

Transformasi digital di sektor perbankan: sebuah kajian faktor-faktor kunci melalui systematic literature review

Syahril Ramadhan — 2025-05-06

Purpose: This article explores the imperative of digital transformation in the banking sector, particularly for Rural Credit Banks (BPR) and Regional Development Banks (BPD) that face challenges in implementing electronic transactions.

Methods: The study employs a systematic literature review to identify and analyze the critical factors influencing digitalization, drawing insights from global contexts.

Findings: Despite the success of general banks in adopting digital services, BPR and BPD lag due to a lack of digital transformation, which is evidenced by their decreasing number and struggles to meet Minimum Core Capital requirements.

Practical Implications: The research highlights the need for BPR and BPD to develop comprehensive, holistic digital strategies that improve digital responsiveness, infrastructure, and trust, ensuring their sustainability and competitiveness in the digital era.