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All Journal Ekopedia: Jurnal Ilmiah Ekonomi
Binti Salisatul Mahbubah
Universitas Islam Negeri, Jurai Siwo Lampung
Economics, Econometrics & Finance

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Analisis Audit Internal dalam Pengelolaan Dana Pondok Pesantren: Studi Kasus di Pondok Pesantren Ikhya’ Birrulwalidain Binti Salisatul Mahbubah; Fatma Eldayena; Depi Putri Erliya; Fikri Rizki Utama
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/t7e70m78

Abstract

This study examines the role of internal audit in fund management at Pondok Pesantren Ikhya’ Birrulwalidain using a descriptive qualitative approach. Data were collected through interviews, observation, and documentation involving the head of the Islamic boarding school, the treasurer, and administrative staff. The findings indicate that internal audit practices are implemented through regular supervision of financial recording, financial reporting, and the use of operational funds. Internal audit strengthens financial discipline and enhances transparency and accountability in fund management. Financial evaluations are conducted periodically through internal coordination meetings, which support more effective oversight and help reduce the risk of financial irregularities. However, several challenges remain, including limited human resources with adequate accounting and auditing competencies, the absence of standardized written operational procedures, and the continued use of manual financial recording systems. These conditions affect the overall effectiveness of internal audit implementation. The study concludes that internal audit plays a crucial role in improving financial governance in Islamic boarding schools. Strengthening human resource capacity, establishing standardized audit procedures, and adopting digital financial management systems are essential strategies to improve audit effectiveness and ensure sustainable fund management.  
Analisis Keutungan Dan Manajemen Risiko Pada Pertenakan Ayam Potong PAM: Studi Kasus dengan Pendekatan Kualitatif Deskriptif Binti Salisatul Mahbubah; Annisa Fitri Nurhayati; Nastiti Handayani; Naila Lutfiani; Esty Apridasari
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/4k62z587

Abstract

The livestock industry is important because it helps provide food and helps people in the community earn more money. Broiler chicken farming is a type that is in great demand because it helps provide a lot of animal protein. This study looks at how much money the business makes, finds out what risks it faces, and checks the ways it handles those risks at PAM Broiler Chicken Farm. The study used a descriptive qualitative method and focused on a case study approach. Data was gathered using detailed interviews, written records, and direct observation in the field. The results show that how efficiently it manages its productions costs, especially feed costs, which make up the biggest part of all the expenses involved in production. The farm has different problems to deal with, like issues with producing enough, changes in prices, and health problems with the chickens. To reduce possible losses, the farm uses risk management methods like choosing good quality chicks, following biosecurity practices, giving regular vaccinations, checking the health of animals, and working closely with suppliers and buyyers. The study says that good risk management helps a business stay sustainable and helps a business stay sustainable and helps make sure profits remain steady. Being able to spot, check, and manage risks is really important for keeping broiler farming business running well over a long time.    
Co-Authors Annisa Fitri Nurhayati Depi Putri Erliya Esty Apridasari Fatma Eldayena Fikri Rizki Utama Naila Lutfiani Nastiti Handayani