International Journal of Economic Research and Financial Accounting (IJERFA)

Economics and Accounting

• Mitigating Procurement Fraud through Strengthening Internal Control Systems and Risk-Based Audits

  Nurhidayah Dalimunthe, Reva Putri Arihan, Galih Supraja

  • PDF

• Analysis of Investor Behavior in Mutual Fund Investment Decision-Making Among Lecturers at Ichsan Sidenreng Rappang University

  Andi Sri Kumala Putri P, Amiruddin Amiruddin, Darmawati Darmawati

  • PDF

• Fraud in the Public Sector: Analysis of Causes, Impacts, and Prevention Efforts in Government Financial Management

  Khairunisa Khairunisa, Glen Hasian Marpaung, Galih Supraja

  • PDF

• Government Procurement and Services Accounting System

  Sri Handayani, Nabila Syaharani, Galih Supraja

  • PDF

• Strengthening Public Procurement Governance Through the Electronic Procurement System (SPSE): A Conceptual Framework for Local Governments

  Cyndi Adelia, Khairul Ausa, Galih Supraja

  • PDF

• Budget-Variance Efficiency in Local Government Procurement: Evidence from Central Java Regencies and Municipalities, Indonesia, 2025

  Rizen Cariswan Grace Hura, Annisa Ramadhani , Galih Supraja

  • PDF

• Taxation in the Public Sector: Analysis of Effectiveness, Contribution, and Strategies for Strengthening Regional Tax Revenue in Binjai City

  Adinda Rizki Ramadhana Matondang, Novita Novita, Galih Supraja

  • PDF

• Analysis Of Strategies To Improve Umkm Participation In Local Government Procurement Of Goods And Services

  Rinawati Tumanggor, Minar Berutu, Jeff Denver Sibuea, Galih Supraja

  • PDF

• Optimizing Government Goods and Services Procurement Performance Through Digital Procurement Transformation: A Conceptual Framework for Public Organizations

  Diva Maulidia, Sofa Aulia Rizka, Galih Supraja

  • PDF

• Analysis Of The Financial Performance Of The Regional Government Based On The Independence Ratio, Effectiveness Ratio, And Efficiency Ratio In The City Of Surabaya

  Jessica Dwi Yolanda Pandiangan, Lisma Aina, Galih Supraja

  • PDF

• Analysis of The Implementation of the Village Financial System (Siskeudes) in Improving the Accountability of Village Financial Management

  Juli Elyandi, Adelia Putri Anggraini, Galih Supraja

  • PDF

• Local Government Governance In Indonesia

  Mestika Munte, Kinanti Adinda Meylani Sinaga, Galih Supraja

  • PDF

• Reconceptualizing Government Procurement Accountability: A Conceptual Framework of Transparency, Answerability, Oversight, and Enforceability

  Antonius Piaman Telaumbanua, Exaudi Munthe, Galih Supraja

  • PDF

• Government Expenditure Budget Efficiency Through the Implementation of the E-Procurement System at the Medan City LPSE

  Najwa Rahmadini, Tiurma Sari Harahap, Galih Supraja

  • PDF

• The Application of Forensic Accounting in Government Procurement of Goods and Services

  Hileria Ariella Br Pakpahan, M. Rafa Alfarizi Lubis, Galih Supraja

  • PDF

• Analysis Of The Procurement Of Goods And Services In The City Of Medan Using The Value For Money Approach In 2024

  Muhammad Arsyad Hawari Muchsin, Jason Nicholas Bonar Parulian Tampubolon, Galih Supraja

  • PDF

• Procurement Ethics And Performance Accountability Report Quality: An Analysis Of LKjIP Kecamatan Medan Johor 2025

  Petrus Anandra Hutahean, Hapipah Zahra Sirait, Galih Supraja

  • PDF

• Analysis of Management Efficiency and Effectiveness Regional Finance to the Medan City Government

  Esra Novita Sinabutar, Grace Galatia Br. Manullang, Larasati Larasati

  • PDF