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Menampilkan 1–4 dari 4 artikel
Strengthening Transparency and Accountability of Village-Owned Enterprises (BUMDes) through Community-Based Internal Audit Assistance
Yulisfan Yulisfan
; M Irsan Nasution
Proceeding. of The International Conference on Business and Economics
Vol 3
, No 2
(2025)
Strengthening transparency and accountability in the financial management of Village-Owned Enterprises (BUMDes) is crucial in promoting good village governance. However, many BUMDes still face challenges such as weak record-keeping systems, the absence of internal audits, and limited human resource competencies in financial aspects. This community service activity aims to build an internal audit system as a strategy to improve the financial governance of BUMDes in Pematang Serai Village, Tanjung...
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From Local Wisdom to Global Governance : A Meta-Analysis of Participatory Audit Models as a Pillar of BUMDes Transparency
M Irsan Nasution
; Yulisfan Yulisfan
; Agustina Indriani
Proceeding. of The International Conference on Business and Economics
Vol 3
, No 1
(2025)
Performance audit is a strategic instrument to strengthen transparency and accountability in the governance of Village-Owned Enterprises (BUMDes). However, current practices of BUMDes auditing in Indonesia remain limited, fragmented, and often fail to uphold the principles of good governance. This study aims to identify and synthesize the implementation of performance audits in BUMDes across various regions through a Systematic Literature Review (SLR) of 28 articles published between 2013 and 20...
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Building Trust Through Communication : Strengthening Auditor Competency in the Public Sector
Yulisfan Yulisfan
; Muhammad Irsan Nasution
Proceeding. of The International Conference on Business and Economics
Vol 2
, No 2
(2024)
This study examines the relationship between communication and auditor competency within Indonesia's public sector, focusing on its impact on audit quality and governance. The research addresses the challenges faced by public sector auditors, such as resource limitations and stakeholder expectations, which demand a balance between technical expertise and effective communication. The study was conducted in North Sumatra Province, involving 130 auditors affiliated with the Aparat Pengawasan Intern...
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Internal Audit Quality in the Public Sector vs Private Sector : Literature Analysis
Muhammad Irsan Nasution
; Yulisfan Yulisfan
Proceeding. of The International Conference on Business and Economics
Vol 2
, No 2
(2024)
This study analyzes the differences and similarities of internal audit quality in the public sector and private sector using a literature analysis approach. The main objective was to explore factors that affect audit quality, such as auditor independence, competence, transparency, and accountability. The results show that the public sector often faces challenges in maintaining auditor independence due to the influence of bureaucracy and politicization. However, the sector has advantages in trans...
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