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All Journal Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin
Fatma Eldayena
Universitas Islam Negeri Jurai Siwo Lampung
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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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 Perhitungan Harga Pokok Produksi pada UMKM Haruma Kerupuk Simbaw Waringin Lampung Tengah Asti Sayidatina Fedurinam; Fatma Eldayena; Mia Ay Putri; Nazila Aolivia Hindana; Yunita Zahra; Esti Apridasari
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/s7bx9683

Abstract

The calculation and estimation of production costs are greatly influenced by the application of appropriate methods, ensuring that the resulting production costs reflect the actual value. This research was conducted on micro, small, and medium enterprises (MSMEs) in Simbar Waringin, specifically cracker processing businesses. The purpose of this study was to analyze the production cost calculations and cost allocations applied by MSMEs in Simbar Waringin using the full costing method. The data used in this study were qualitative data presented descriptively, and quantitative data presented numerically. Data sources were obtained from primary data through interviews with cracker business owners in Simbar Waringin, and secondary data were obtained from a literature review and other supporting literature. The results of the study indicate that obtaining production costs using the full costing method is superior in analyzing production costs because it includes all overhead costs, both fixed and variable, during the production process.
Co-Authors Asti Sayidatina Fedurinam Binti Salisatul Mahbubah Depi Putri Erliya Esti Apridasari Fikri Rizki Utama Mia Ay Putri Nazila Aolivia Hindana Yunita Zahra