International Journal of Economic Research and Financial Accounting (IJERFA)

Economics and Accounting

• Analysis of Obstacles and Challenges of Digital Transformation of AIS in Local Government

  Heasty Olyvia Tambunan, Putri Deriana Harahap, Rewina F Manurung, Roma Grecia Simamora, Ruth Natalia Lumban Gaol, Galih Supraja

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• The Effect of BPK Audit Findings on Local Government Financial Performance: An Empirical Study of Regencies/Cities in Bali Province

  Astrid Fazria, Fatin Delima Br Depari, Novita Aulia Putri, Ratu Nazwa Harahap, An Suci Azzahra

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• The Influence of Internal and External Factors on MSMEs' Sustainability Performance: The Limited Mediating Role of Business Networks

  Yuni Rosdiana, Elly Halimatusadiah, Lasmanah Lasmanah, Alya Salsabila Zaid, Aura Shalihah Ekaputri

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• Management Accounting Practices and Good Governance: Evidence from Indonesian Provincial Governments

  Albar Al Buqhory, Elvandry Pasaribu, Eva ulina Gultom, Muhammad Irvan Tanjung, Galih Supraja

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• Strengthening Public Sector Audit Through Risk-Based Internal Control: A Conceptual Framework for Local Governments

  Dito Aditia Darma Nasution, Rizen Cariswan Grace Hura, Septyani Br Bangun, Firdha Dwi Yudha Lubis

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• The Contribution Of Internal Audit Functions To The Enforcement Of Ministerial Regulation No. 112/PMK.03/2022 and Its Implications For The Integrity And Quality Of Government Financial Reporting Governance

  Aanggara Ramadhan Syahputra, Asri Rama Gita Rangkuti, Jihan Pahena Jariakh, Muhammad Fadhli Siregar, Titus Pebrianto Pasaribu, Galih Supraja

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• The Influence of Accounting Information System Audits on the Quality of Internal Control in Government Financial Management

  Heasty Olyvia Tambunan, Putri Deriana Harahap, Rewina F Manurung, Roma Grecia Simamora, Ruth Natalia Lumban Gaol, Galih Supraja

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• Four Pillars Of Organizational Success: An In-Depth Analysis Of The Balanced Scorecard Perspective In Strategic Decision Making

  Mika Mutiara Br Kesogihin, Nabila Syawalia, Juslena Ompusunggu, Putri Nidiaty, Minarta Juani Aulia Sianturi, Galih Supraja

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• The Effect of Local Revenue, Audit Opinions, and Capital Expenditures on Local Government Financial Performance South Sulawesi province Selatan 2022-2024

  Hapipah Zahra Sirait, Eva Ulina Gultom , Salsabilah Salsabilah, An Suci Azzahra

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• Factors Affecting Tax Compliance: An Empirical Study Of Individual Taxpayers

  Taslim Taslim, Mira Mira, Masrullah Masrullah

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• The Impact of Accounting Information System on Financial Performance and Accountability of Rural Owned Enterprises (BUMDes)

  Karnisa Maharani, Silva Nurul Hasanah, Suriani Lafau, Nuratikah Nasution, Zikra Nurul Annisah, Galih Supraja

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• Evaluation Of The Compliance Of Audit Working Papers Preparation In Government Performance Audit: A Case Study Of Inspectorates Of Ministries In Indonesia

  Hasinggaan Jhon Babtista Tamba, Dinda Atika Sari, Hidayana Sa’adah, Ahmad Fais El wajdi, Licerman Hulu, Galih Supraja

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• The Effect of BPK Audit Opinions on the Financial Performance of Local Goverments in Central Java Province (2022-2024)

  Devi Liana, Marlina br Sihombing, Syafira Cahya Ramadhani, Windi Ayunanda

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• Causality Analysis Of Human Developman Index On Economic Growth To Support SDGs In South Sulawesi

  Erwinsyah Erwinsyah, Diah Retno Dwi Hastuti, Sri Astuty, Abdul Rajab, Irwandi Irwandi

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• The Effect of Accounting Information Systems Audit on Fraud Prevention in Government

  Amanda Putri Aisyah , Zaskia Zahira, Alfan Prihandiki, Khairunnisa Agustin, Rizki Purwanti, Galih Supraja

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• Analysis Of The Impact Of The Regional Management Information System (Simda) On The Performance Accountability Of Local Government Agencies

  Aanggara Ramadhan Syahputra, Asri Rama Gita Rangkuti, Jihan Pahena Jariakh, Muhammad Fadhli Siregar, Titus Pebrianto Pasaribu, Galih Supraja

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• Influence of Audit Opinion of Audit Board Financial Impact on Regional Government Financial Performance (Case Study on Regency and City Governments in West Sumatra Province 2022 - 2024)

  Mika Mutiara Br Kesogihin, Putri Nidiaty, Albar Albuqhory, Elvandry Pasaribu, Anggi Alya Sary Devi Bangun, An Suci Azzahra

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• Integration of ESG and SDGS Principles in Sustainable Sharia Trade Governance in the Global Digital Era

  Abdul Rochim, Linggha Sennakyz, Nur Kholis, Ah. Ali Arifin

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• Optimization of Public Financial Management through the Application of Activity Based Costing (ABC)

  Anggi alya, Salsabilah Salsabilah, Syafira cahya, Marlina Sihombing, Galih Supraja

• Professional Ethics Violation Analysis Report Financial Report Manipulation Case

  Arman Jaya Ndruru, Gunawan Syahputra Siburian , Nabilla Nahda Maliha Samudra, Nofatrio Soarota Zebua, Nur Citra Hasanah

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• Analysis of Medan City Government Management Policy in Preventing the Spread of the Covid-19 Virus

  Gloria Natasia Sitompul, Ananda Vadhila, M Rafa Alfarizi Lubis, Nazmal Putri, Juanda Hutagaol, Galih Supraja

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• Analysis Of Information Disclosure Practices In The Cheap Market Program (East Red Market) In Medan City

  Minarta Juani Aulia Sianturi, Nabila Syawaliya Putri , Juslena Ompusunggu, M. Rafa Alfarizi Lubis, Triramadana Triramadana , Ansuci Azzahra

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• Implementation Of A Web-Based Public Information System To Improve The Quality Of Public Services

  Amanda Putri Aisyah , Alfan Prihandiki, Khairunnisa Agustin, Rizki Purwanti , Zaskia Zahira, Galih Supraja

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• Analysis of the Implementation of the Profit-Sharing System in Mudharabah Financing at KSPPS Bakti Huria Syariah Makassar

  Mus Fachry Gilang, Amril Amril, Wa Ode Rayyani, Masrullah Masrullah

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• The Role of the Local Government Information System (SIPD) in Regional Revenue and Expenditure Budget Planning

  Hasinggaan Jhon Babtista Tamba, Dinda Atika Sari, Hidayana Sa’adah, Ahmad Fais El wajdi, Licerman Hulu, Galih Supraja

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• The Role of Internal Control Systems in Increasing Accountability and Preventing Fraud in the Public Sector

  Alya Annais Syakilla, Bela Amanda Putri , Muhammad Irvan Tanjung, Rahmadi Zikri Chandra , Windi Wulandari, Galih Supraja

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• Evaluation of Regional Financial Performance through Analysis of Regional Planning and Development

  Aisyah Winanda Harahap, Asmaria Naomi Tarigan, Alya Azriana, Devi Liana, Windi Ayunanda, Galih Supraja

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• The Influence of the Audit Opinion of the Financial Audit Agency on the Financial Performance of Local Governments (Case Study of District and City Governments in North Sumatra Province 2021-2023)

  Aisyah Winanda Harahap, Alya Azriana, Asmaria Naomi Tarigan, An Suci Azzahra

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• Econometric Approach to Estimating Money Supply for the SDGs in ASEAN+4 Countries

  Muh Arman Maula, Basri Bado, Abd Rahim, Sri Astuty , Muhammad Syafri

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• The Effect of the Utilization of Systemic Funds on Transparency and Accountability in Village Fund Management

  Alya Annais Syakilla, Bela Amanda Putri , Rahmadi Zikri Chandra, Tri Ramadana, Windi Wulandari, Galih Supraja

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• Audit Planning In Government

  Karnisa Maharani, Nuratikah Nasution, Silva Nurul Hasanah, Suriani Lafau, Zikra Nurul Annisah, Galih Supraja

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• The Effect Of Audit Opinions And Capital Expenditure On The Performance Of The Central Java Provincial Government In 2022_ 2024

  Ananda Vadhila, Gloria Natasia Sitompul, Juanda Kristian Hutagaol, Claudia Nazmal Putri, An Suci Azzahra

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• Impact of Transfer Pricing, Capital Intensity, Audit Quality, and Financial Distress on Tax Avoidance

  M. Tio Riyando, Afrizal Afrizal , Muhammad Ridwan

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• Synthesis of Revenue Planning, Managerial Cost Accounting, and Performance Accountability in Public Sector Budgeting: A Systematic Literature Review

  Astrid Fazria, Fatin Delima Br Depari, Novita Aulia Putri, Ratu Nazwa Harahap, Galih Supraja

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