Peran Audit Internal Dalam Penerapan Peraturan Menteri Keuangan Nomor 112/PMK.03/2022

Authors

  • Nadia Dwi Pratiwi Universitas 17 Agustus 1945 Surabaya
  • Badzlina Chaerani Putri Universitas 17 Agustus 1945 Surabaya
  • Irda Agustin Kustiwi Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.55606/jumia.v2i2.2597

Keywords:

Internal Audit, Regulation of the Minister of Finance

Abstract

This research aims to investigate the role of internal audit in the context of implementing Minister of Finance Regulation Number 112/PMK.03/2022. These regulations have a significant impact on financial governance and accountability across various entities. With a focus on internal audit, this research explores how the internal audit function contributes to ensuring compliance with these financial regulations. This research method uses qualitative methods involving documentation analysis and interviews. The results of the research are expected to provide insight into the effectiveness of the role of internal audit in supporting the implementation of related Minister of Finance Regulations and provide recommendations for further improvements in the entity's financial management.

References

Direktorat Jenderal Pajak. (2023, Desember). Direktorat Jenderal Pajak. Diambil kembali dari Direktorat Jenderal Pajak.

Menteri Keuangan Republik Indonesia. (2022, Maret). JDIH Kemenkeu. Dipetik Desember 2023, dari PERATURAN MENTER! KEUANGAN REPUBLIK INDONESIA No. 112/PMK.03/2022: https://jdih.kemenkeu.go.id/download/a7c0b23a-a5ac-482f-a89e-94a3d7eff74d/112~PMK.03~2022Per.pdf

Senastri, K. (2023, November 10). Pengertian Akuntansi Keuangan, Fungsi, Tujuan, dan Standarisasinya. Diambil kembali dari Accurate: https://accurate.id/akuntansi/pegertian-akuntansi-keuangan/

PT ESGI INDONESIA BERKELANJUTAN. (2023). Apa Itu Audit Internal? Pengertian, Tugas, dan Ide Penelitian. Diambil kembali dari PT ESGI INDONESIA BERKELANJUTAN: https://www.esgi.ai/apa-itu-audit-internal/

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Published

2024-01-02

How to Cite

Nadia Dwi Pratiwi, Badzlina Chaerani Putri, & Irda Agustin Kustiwi. (2024). Peran Audit Internal Dalam Penerapan Peraturan Menteri Keuangan Nomor 112/PMK.03/2022. Jurnal Mutiara Ilmu Akuntansi, 2(2), 278–288. https://doi.org/10.55606/jumia.v2i2.2597