International Journal of Economic Research Collaboration

The Impact of Public Sector Performance Audits on the Implementation of Good Corporate Governance

Alia Rohali — 2025-01-31

Public services are inseparable from our lives from the moment we are born, encompassing health facilities and healthcare services. Moreover, as we grow up, we also benefit from public services such as access to education and public facilities. Public services remain an integral part of our lives even as we age. Good governance prioritizes the interests of the community. A public service institution or provider is deemed successful if its citizens are satisfied with the goods or services provided. The objective of this mini research is to provide an explanation and examples of how good governance can be applied in immigration administration services. This study employs a literature review approach, which involves collecting and analyzing information from books, magazines, and articles published in various scientific journals. The conclusion drawn from this discussion is that good governance plays a significant role in influencing public service delivery.

Analysis of Financial Statements to Assess The Financial Performance of PT. Samator Indo Gas TBK

Abel Desiyanti Manik — 2025-01-31

This study aims to evaluate the financial performance of PT Samator Indo Gas Tbk through analysis of liquidity, profitability and solvency ratios for the 2021-2023 period. The data used is the secondary financial statements of the Indonesia Stock Exchange (IDX). The research methodology is descriptive and quantitative, and the data analysis includes financial indicators such as gross profit margin (GPM), return on assets (ROI), return on equity (ROE), and various liquidity and solvency ratios. The research showed that GPM remained stable at 45% for three years, indicating consistent cost control efficiency. ROI and ROE have decreased, reflecting less efficient use of the company's resources. The company's liquidity will not change much, and the cash ratio will decrease significantly by 2023. The company's solvency has improved, as the debt-to-equity ratio has decreased from 128% (2021) to 102% (2023). In summary, despite the improved solvency, PT Samator Indo Gas Tbk faces challenges in improving profitability and liquidity

The Function Of The Forensic Audit, The Attitude Of The Auditor, The Effectiveness Of The Auditor Procedures, The Auditor's Experience, and The Auditor's Ability to Identify Fraud In a Company

Elisabet Lumban Gaol — 2025-01-31

Fraud, which includes financial statement manipulation, asset misuse, and corruption, is a serious problem that jeopardizes corporate continuation. Using descriptive qualitative research methodologies, this study evaluates literature from a variety of scientific papers and pertinent research reports in order to investigate the function of forensic auditing in identifying and preventing fraud. The material from numerous scientific publications and pertinent research reports is reviewed in this study. This study examines a number of publications about forensic audits, auditor attitudes, audit technique efficacy, experience, and the capacity of auditors to identify fraud. Investigation-based forensic auditing contributes to the methodical discovery, examination, and presentation of fraud evidence. Results indicate that the use of information technology, organized processes, and experienced, ethical auditors all contribute to successful forensic audits. Forensic audits can reduce the risk of fraud by comprehending important elements including pressure, opportunity, and rationalization (the so-called "fraud triangle"). In order to enable more effective fraud prevention, this research highlights the significance of enhancing the caliber of forensic audits through auditor training and development

Analysis Of The Feasibility Study Of Ayam Penyet Kribow Reviewed From The Aspects of Production, Marketing, And Financial Aspects

Mastika Sihombing — 2025-01-31

This research analyzes the feasibility of the Ayam Penyet Kribow business from the aspects of production, marketing, and finance. This culinary business was chosen because the culinary sector has the potential for large profit margins, especially in the context of Micro, Small, and Medium Enterprises (UMKM). The research was conducted using field methods at Jln. Ayahanda No. 9, Sei Putih Barat, Kec. Medan Petisah, Kota Medan, North Sumatra. Data sources consist of primary data through observation, interviews, and documentation, as well as secondary data. The analysis techniques used include non-financial analysis (production and marketing aspects) and financial analysis using the Payback Period (PP), Net Present Value (NPV), Internal Rate of Return (IRR), and Profitability Index (PI) methods.

The research results show that the business location is strategic, close to campuses and hospitals, thus facilitating consumer access. The production process is carried out daily with a focus on the quality of ingredients and fresh processed products. The marketing strategy includes affordable prices and word-of-mouth promotion that has developed into stable sales of up to 120 portions per day. From a financial perspective, this business generates a PP of 7 months and 5 weeks, an NPV of Rp55,814,000, an IRR of 17.88%, and a PI of 75%, indicating high profit potential and investment feasibility. The conclusion of the research emphasizes that the Ayam Penyet Kribow business is feasible for further development with promising growth potential in the local market.

Smart Analis In Personal Finance

Atika Rahmi — 2025-01-31

In the era of globalization, it is very important for people to be smart in financial matters. This research aims to provide strategies on how to manage finances. This research comes from primary and secondary data regarding finances from five people interviewed based on five professions who agreed to conclude a strategy. 1, don't go into debt, if you are already in debt, immediately pay off your debt, 2. analyze your cash flow, 3, always record expenses 4, set clear financial goals, analyze emergency funds 5. start investing, 6. insurance and 7. have more than one source of income.

The Role Of Parents In Improving Learning Outcomes Of Class V Students In Pancasila Education Subjects At State Primary School 101751 Klambir Lima Hamparan Perak District

Zon Saroha Ritonga — 2025-01-31

Learning outcomes are the achievements obtained by students after participating in learning. Learning outcomes are influenced by several factors, one of which is parents. The role of parents is quite vital in children's learning success. Wherever children undergo education, parents still play a role in determining their children's learning outcomes. The aim of this research is to find out: 1). Student learning outcomes in the Pancasila Education subject at SD NEGERI 101751 Klambir Lima; 2). The role of parents in improving learning outcomes for Pancasila Education at SD NEGERI 101751 Klambir Lima; 3). What supporting factors can increase the role of parents in improving student learning outcomes in the Pancasila Education Subject at SD NEGERI 101751 Klambir Lima; 4). What obstacles do parents face in improving learning outcomes for students at SD NEGERI 101751 Klambir Lima.The method used in this research is a qualitative method. To be able to obtain information from informants. By collecting data through interviews, observations and documents. The results of this research are: 1) Student learning outcomes in the Pancasila Education subject at SD NEGERI 101751 Klambir Lima: Children's learning outcomes in the Pancasila Education subject are still relatively low. 2) The role of parents in improving learning outcomes for Pancasila Education at SD NEGERI 101751 Klambir Lima: (a) Parents as Educators; (b) Parents as Guides, (c) Parents as Encourages; (d) Parents as role models; (e) Parents as Friends; (f) Parents as Supervisors; (g) Parents as Communicators; (h) Parents as Advisors; (i) Parents as counselors; (j) Parents as Facilitators; 3) What supporting factors can increase the role of parents in improving student learning outcomes in the Pancasila Education Subject at SD NEGERI 101751 Klambir Lima: (a) Supporting factors include teacher training; (b) conducive environment; (c) enthusiastic parents; (d) spiritual assistance; (e) Individual factors; (f) Social factors; (g) maturity or growth factors; (h) intelligence factor; (i) Physical factors; (j) Psychological factors; (k) Family factors; (l) School factors; (m) Community factors; 4). What obstacles do parents face in improving learning outcomes for students at SD NEGERI 101751 Klambir Lima: (a) limited educational background of parents; (b) time available; (c) economic level; (d) Number of family members; (e) Development of learning discipline that is less than optimal; (f) Lack of awareness of parents themselves in guidance, especially the state of the child's religion; (g) the influence of the child's environment in socializing is very large.

Implementation Of Strategic Planning, Risk Identification And Development Of Effective Audit Plans In Public Sector Internal Audits

Badriah Daulay — 2025-01-31

This study aims to analyze the implementation of strategic planning, risk identification, and development of effective audit plans in internal audits of the public sector. Internal audits in the public sector play an important role in ensuring transparency, accountability, and efficiency in the management of public resources. With an integrated strategic planning approach, a systematic risk identification process, and the development of relevant audit plans, internal auditors can improve audit effectiveness in revealing system weaknesses and providing recommendations for improvement. This research uses a qualitative method with case studies in several public institutions to explore best practices and challenges faced. The results of the study show that collaboration between auditors and management, the use of information technology, and continuous training are key factors in improving audit quality. This abstract provides insights for internal auditors and public sector managers to develop a more strategic and risk-oriented audit approach.