SYNERGY OF AUDIT AND ACCOUNTABILITY OF SOCIAL ASSISTANCE FUND Case Study Of Direct Cash Assistance During The Covid-19 Pandemic
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Oct 19, 2022
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Auditing, Accountability, Social Assistance Fund
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Abstract
Purpose – This study was conducted to see the Synergy between Auditing and Accounting of Social Assistance Funds Based on the Religious Paradigm
Design/methodology/approach – This study uses primary data obtained directly through direct interviews with BPK RI South Sulawesi Province, Makassar City Social Service, La'latang Village, RT / RW, as well as receiving and not receiving social assistance.
Findings – The results of this study indicate that government employees have not implemented accountability in disbursing social assistance funds.
Originality – This study uses primary data obtained directly through direct interviews with BPK RI South Sulawesi Province, Makassar City Social Service, La'latang Village, RT / RW, as well as receiving and not receiving social assistance.
Keywords: Auditing, Accountability, Social Assistance Fund
Paper Type Research Result
Article Details
How to Cite
Umihany, R., Tenriwaru, T., & Reza, M. (2022). SYNERGY OF AUDIT AND ACCOUNTABILITY OF SOCIAL ASSISTANCE FUND. Contemporary Journal on Business and Accounting, 2(2), 205-215. https://doi.org/10.58792/cjba.v2i2.29
References
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Angela, B., & Budiwitjaksono, G. S. (2021). Analisis Pengaruh Profesionalisme, Independensi dan Motivasi Kerja Terhadap Kinerja Auditor. Akuntansi, 1(1), 291–301.
Arens, A., A., Elder R., J., and Beasley, M., S. (2014). Auditing dan Jasa Assurance Abdullah, I. (2016). Pengaruh Akuntabilitas, Objektivitas Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi Study Kasus Pada Kantor Akuntan Publik Di Kota Medan. Human Falah: Jurnal Ekonomi dan Bisnis Islam, 3(1), 93-112.
Annisaningrum. (2010). Akuntabilitas dan transparansi dalam laporan keuangan. Dikutip dari Jurnal Ekonomi (Online): http://ovy19.wordpress.com.
Ardini, L. (2010). Pengaruh Kompetensi, Independensi, Akuntabilitas Dan Motivasi Terhadap Kualitas Audit. Majalah Ekonomi Tahun 2010, 3, 6–7.
bbppksmakassar.kemsos.go.id. ―Penyaluran Bantuan sosial Tunai di Sul-Sel‖, 22 Mei2020, (Di akses Pada 01 Oktober 2020).
Choe, K. L., & Lau, T. C. (2010). Attitude towards Business Ethics: Examining the Influence of Religiosity, Gender, and Education Levels. International Journal of Marketing Studies, 2(1), 225-232.
DeAngelo, L.E. 1981b. “Auditor Size and Audit Quality”. Journal of Accounting and Economics. December, pp. 183—199.
Hadijah Dewi Fitriyana, & Panjaitan Ingrid. (2019). Pengaruh Religiusitas, Sifat Machiavellian, dan Orientasi Etika Terhadap Kualitas Audit dengan Pemahaman Sistem Informasi Akuntansi dan Independensi Sebagai Variabel Moderasi. Jurnal Akuntansi Manajerial, 4(2), 10-26.
Hastuti, E. W. (2014).Pengaruh Moral Reasoning, Religiusitas, Independensi, dan Skeptisisma Profesional terhadap Kualitas Audit Auditor Pemerintah (Doctoral dissertation, Universitas Gadjah Mada).
Indah, S. H. 2015. (2018). Akuntabilitas dan Transparansi Pertanggungjawaban Anggaran Pendapatan Belanja Desa. Jurnal Ilmu dan Riset Akuntansi. Behavioral Accounting Journal (BAJ), 1(1), 62-83.
Iping, B. (2020). Perlindungan Sosial Melalui Kebijakan Program Bantuan Langsung Tunai (Blt) Di Era Pandemi Covid-19: Tinjauan Perspektif Ekonomi Dan Sosial. Jurnal Manajemen Pendidikan Dan Ilmu Sosial, 1(2), 516–526.
Ismiarti. (2013). Analisis implementasi sistem pengendalian intern pemerintah, akuntabilitasdan transparansi terhadap kinerja pemerintah (Tesis). Bengkulu: Program Magister Akuntansi Universitas Bengkulu.
Katz, Ellen, 2004, Transparancy in Government How American Citizens Influence Public Policy, Journal of Accountancy, Juni 2004, hal. 1-2
Kompas, Awal Mula Kasus Korupsi Bansos Covid-19 yang Menjerat Juliari HinggaDivonis,https://nasional.kompas.com/read/2021/08/23/18010551/awal-mula-kasus-korupsi-bansoscovid-19-yang-menjerat-juliari-hingga-divonis?page=all, Diakses pada 22 September 2021.
Launa, L., & Lusianawati, H. (2021). Potensi Korupsi Dana Bansos Di Masa Pandemi Covid-19. Majalah Semi Ilmiah Populer Komunikasi Massa, 2(1)
Waru, T., & Mude, H. (2020). Faktor-faktor yang mempengaruhi mutu kinerja auditor dengan etos kerja sebagai variabel moderating. Jurnal Ilmiah Akuntansi Manajemen, 3(2), 132-146.
Angela, B., & Budiwitjaksono, G. S. (2021). Analisis Pengaruh Profesionalisme, Independensi dan Motivasi Kerja Terhadap Kinerja Auditor. Akuntansi, 1(1), 291–301.
Arens, A., A., Elder R., J., and Beasley, M., S. (2014). Auditing dan Jasa Assurance Abdullah, I. (2016). Pengaruh Akuntabilitas, Objektivitas Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi Study Kasus Pada Kantor Akuntan Publik Di Kota Medan. Human Falah: Jurnal Ekonomi dan Bisnis Islam, 3(1), 93-112.
Annisaningrum. (2010). Akuntabilitas dan transparansi dalam laporan keuangan. Dikutip dari Jurnal Ekonomi (Online): http://ovy19.wordpress.com.
Ardini, L. (2010). Pengaruh Kompetensi, Independensi, Akuntabilitas Dan Motivasi Terhadap Kualitas Audit. Majalah Ekonomi Tahun 2010, 3, 6–7.
bbppksmakassar.kemsos.go.id. ―Penyaluran Bantuan sosial Tunai di Sul-Sel‖, 22 Mei2020
Choe, K. L., & Lau, T. C. (2010). Attitude towards Business Ethics: Examining the Influence of Religiosity, Gender, and Education Levels. International Journal of Marketing Studies, 2(1), 225-232.
DeAngelo, L.E. 1981b. “Auditor Size and Audit Quality”. Journal of Accounting and Economics. December, pp. 183—199.
Hadijah Dewi Fitriyana, & Panjaitan Ingrid. (2019). Pengaruh Religiusitas, Sifat Machiavellian, dan Orientasi Etika Terhadap Kualitas Audit dengan Pemahaman Sistem Informasi Akuntansi dan Independensi Sebagai Variabel Moderasi. Jurnal Akuntansi Manajerial, 4(2), 10-26.
Hastuti, E. W. (2014).Pengaruh Moral Reasoning, Religiusitas, Independensi, dan Skeptisisma Profesional terhadap Kualitas Audit Auditor Pemerintah (Doctoral dissertation, Universitas Gadjah Mada).
Indah, S. H. 2015. (2018). Akuntabilitas dan Transparansi Pertanggungjawaban Anggaran Pendapatan Belanja Desa. Jurnal Ilmu dan Riset Akuntansi. Behavioral Accounting Journal (BAJ), 1(1), 62-83.
Iping, B. (2020). Perlindungan Sosial Melalui Kebijakan Program Bantuan Langsung Tunai (Blt) Di Era Pandemi Covid-19: Tinjauan Perspektif Ekonomi Dan Sosial. Jurnal Manajemen Pendidikan Dan Ilmu Sosial, 1(2), 516–526.
Ismiarti. (2013). Analisis implementasi sistem pengendalian intern pemerintah, akuntabilitasdan transparansi terhadap kinerja pemerintah (Tesis). Bengkulu: Program Magister Akuntansi Universitas Bengkulu.
Katz, Ellen, 2004, Transparancy in Government How American Citizens Influence Public Policy, Journal of Accountancy, Juni 2004, hal. 1-2
Kompas, Awal Mula Kasus Korupsi Bansos Covid-19 yang Menjerat Juliari HinggaDivonis,https://nasional.kompas.com/read/2021/08/23/18010551/awal-mula-kasus-korupsi-bansoscovid-19-yang-menjerat-juliari-hingga-divonis?page=all, Diakses pada 22 September 2021.
Launa, L., & Lusianawati, H. (2021). Potensi Korupsi Dana Bansos Di Masa Pandemi Covid-19. Majalah Semi Ilmiah Populer Komunikasi Massa, 2(1)
Waru, T., & Mude, H. (2020). Faktor-faktor yang mempengaruhi mutu kinerja auditor dengan etos kerja sebagai variabel moderating. Jurnal Ilmiah Akuntansi Manajemen, 3(2), 132-146.
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