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p-Index From 2021 - 2026
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All Journal Economics and Business Journal Journal of Artificial Intelligence and Digital Business Media Riset Bisnis Manajemen Akuntansi
Maulida Salmi Utie
Politeknik Negeri Jakarta
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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ANALISIS PROSEDUR VOUCHING PADA PENGUJIAN AUDIT ATAS AKUN ASET TETAP (STUDI KASUS DI YAYASAN PENDIDIKAN) Ahfia Azzahra Agustien; Maulida Salmi Utie; Auliffi Ermian Challen
Media Riset Bisnis Manajemen Akuntansi Vol 1, No 3 (2025): Media Riset Bisnis Manajemen Akuntansi
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbima.v1i3.510

Abstract

This case study aims to analyze the audit vouching procedure in testing the assertions of accuracy, cut-off, and completeness of fixed asset accounts at Yayasan ABC (education field). The vouching procedure is carried out to ensure that fixed asset accounts are recorded in accordance with accounting principles by fulfilling the assertions of accuracy, cut-off, and completeness based on all supporting documents. The method used is a descriptive-comparative approach with primary and secondary data obtained. Vouching techniques were applied to all fixed asset addition transactions from 2023 to 2024. The audit results showed that three out of forty six transactions lacked documentation due to human error. The external auditor assessed that the internal control of the Yayasan ABC was sufficiently adequate and found no indication of fraud. Therefore, the externl auditor issued an Unqualified Opinion and provided a management letter to encourage improvements in documentation and internal control. This case study demonstrates that the vouching procedures conducted by external auditor were effective in assessing the reliability of financial information and are important in ensuring compliance with accounting standards.Keywords: vouching, fixed assets, assertions, non government organization
Implementasi Aplikasi Akuntansi Kledo dalam Penyusunan Laporan Keuangan Berdasarkan SAK EMKM pada UMKM X Dinda Nur Sukmawati; Maulida Salmi Utie
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11342

Abstract

Penelitian ini bertujuan untuk mengetahui kondisi pencatatan keuangan pada UMKM X serta menganalisis penerapan aplikasi akuntansi Kledo dalam proses pencatatan transaksi hingga penyusunan laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Penelitian dilakukan pada UMKM X, sebuah usaha mikro di bidang Food & Beverage yang memproduksi dimsum dan kopi di Kota Depok. Metode penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa observasi, wawancara semi terstruktur, dan dokumentasi. Analisis data dilakukan menggunakan model Miles dan Huberman melalui tahap reduksi data, penyajian data, serta penarikan kesimpulan. Hasil penelitian menunjukkan bahwa sebelum menggunakan Kledo, pencatatan keuangan masih dilakukan secara manual berbasis kas, belum terdokumentasi dengan baik, dan belum menghasilkan laporan keuangan sesuai SAK EMKM. Setelah implementasi aplikasi Kledo selama periode Januari hingga Maret 2026, seluruh transaksi pembelian, penjualan, dan beban operasional dapat dicatat secara sistematis sehingga laporan laba rugi dan laporan posisi keuangan dapat dihasilkan secara otomatis. Catatan atas Laporan Keuangan (CALK) masih disusun secara manual sebagai pelengkap laporan. Hasil evaluasi menunjukkan bahwa pengakuan dan pengukuran transaksi telah sesuai dengan ketentuan SAK EMKM, sedangkan aspek penyajian belum sepenuhnya memenuhi standar karena aplikasi Kledo versi gratis belum menyediakan fitur penyusunan CALK secara otomatis. Aplikasi Kledo mampu meningkatkan ketertiban pencatatan transaksi dan mempermudah penyusunan laporan keuangan pada UMKM, meskipun masih memerlukan penyusunan CALK secara manual agar seluruh komponen laporan keuangan sesuai dengan SAK EMKM.
Digital Financial Transparency and Sustainable Public Governance: Evidence From Local Governments in West Java Province Maulida Salmi Utie; Muthia Ulfa; Imaniel Rahel Riana Dalimunthe
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026)
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i6.548

Abstract

Digital financial transparency is crucial for achieving the Sustainable Development Goals (SDGs), particularly for building accountable and trustworthy public institutions. Limited studies examine whether digitalization actually delivers accessible financial information and whether such transparency strengthens sustainable public governance. This study addresses that gap by constructing an original, multi-dimensional, portal-level Digital Financial Transparency Index (DFTI) and linking it to sustainable public governance, an association not previously tested at the Indonesian subnational level. Using a quantitative, explanatory design, financial management and public information portals are assessed through content analysis. Twenty-one indicators covering organizational information, financial transparency, and website accessibility are aggregated into the DFTI. Sustainable public governance is proxied by the 2024 electronic-based government system (SPBE) index, the only nationally standardized, externally assessed, and annually published measure of digital public administration maturity in Indonesia. Ordinary least squares regression tests the hypothesis, complemented by Spearman correlation as a non-parametric robustness check suited to the small city and regency subsamples. The findings show DFTI has a positive and significant effect on SPBE (β = 0.026; p = 0.032). The effect operates through content rather than appearance: among regencies, organizational information and financial transparency correlate significantly (p < 0.05) with SPBE, website accessibility does not. The results provide recommendations that local governments should adopt a standardized minimum financial-disclosure content and prioritize the weakest indicators, which are raw data, citizen-friendly budget summaries, and personal data protection. Also the provincial government should channel budget-capacity support to low-DFTI regencies, where transparency and maturity are most strongly associated with budget resources to advance SDG 17.
Co-Authors Ahfia Azzahra Agustien Auliffi Ermian Challen Dinda Nur Sukmawati Imaniel Rahel Riana Dalimunthe Muthia Ulfa