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All Journal Owner : Riset dan Jurnal Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat INCIDENTAL : JOURNAL OF COMMUNITY SERVICE AND EMPOWERMENT
Rahmat Zuhdi
Universitas Trunodjoyo Madura
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health

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ESG, Nilai Perusahaan dan Kinerja: Peran Moderasi Audit Internal dan Eksternal Maulinda Safitri; Tito IM. Rahman Hakim; Rahmat Zuhdi; Anis Wulandari
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3441

Abstract

The current study investigates the dynamics among Environmental, Social, and Governance (ESG) disclosure, value and performance of the firm, incorporating audit quality and audit committee as moderating factors. Panel data regression is utilized to analyze 455 observations from non-financial firms listed on the Indonesia Stock Exchange over the 2017–2023 period. The sample is filtered through purposive sampling based on some predetermined criteria. The results exhibit (1) ESG disclosure failed to significantly affect firm value but negatively affect performance; (2) for moderation analysis only the interaction between ESG disclosure and audit quality is significant, while the rest is not significant. These findings advance the theoretical understanding of the role of audit mechanisms in ESG contexts in Indonesia.  This study's findings also offer valuable insights for several stakeholders. Companies can leverage them to enhance the effectiveness of their ESG reporting assurance mechanisms. Investors gain awareness of the limitations in current internal assurance practices that affect the credibility of ESG disclosures. For policymakers, the results highlight the importance of refining audit functions within the ESG reporting framework through regulatory measures to better support corporate value creation.
PENERAPAN PSAP 13 PADA ASET TETAP PUSKESMAS X DALAM PROSES AUDIT OLEH KAP XY Ramlah Ramlah; Rahmat Zuhdi
INCIDENTAL : Journal Of Community Service and Empowerment Vol 5 No 1 (2026): INCIDENTAL : Journal of Community Service And Empowerment
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ijcse.v5i1.2641

Abstract

This study aims to analyze the implementation of PSAP 13 on fixed assets at Puskesmas X during the audit process conducted by KAP XY. The study used a descriptive qualitative approach through field observation, document review, and analysis of audit working papers during the internship program at KAP XY. The focus of the study was directed toward the presentation, classification, depreciation, reconciliation, and disclosure of fixed assets in financial statements. The results indicate that fixed assets require special attention because they are material accounts related to accountability in public sector entities. The audit process emphasized physical inspection, reconciliation procedures, depreciation analysis, and disclosure evaluation. In addition, this study provides an understanding regarding the importance of orderly fixed asset administration in supporting fair financial statement presentation based on PSAP 13.
PROGRAM MAGANG DALAM IMPLEMENTASI MATERIALITAS DAN PROSEDUR VOUCHING PADA PEMERIKSAAN DOKUMEN KEUANGAN PUSKESMAS DI KAP XYZ Imro’ Atul Arifa; Rahmat Zuhdi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 4 (2026): Inpress Vol. 7 No. 4 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i4.60902

Abstract

Puskesmas selaku Badan Layanan Umum Daerah (BLUD) memerlukan penerapan pengelolaan keuangan secara akuntabel serta transparan sehingga tahapan audit digunakan supaya bukti audit memadai bisa diterima. Prosedur utama audit mencakup penetapan materialitas penarikan sampel serta penerapan vouching pada dokumen pendukung transaksi. Artikel ini bertujuan menjelaskan penerapan penetapan materialitas serta prosedur vouching guna pemeriksaan dokumen keuangan Puskesmas melalui program magang pada Kantor Akuntan Publik XYZ. Kegiatan diterapkan selama kurang lebih tiga bulan memakai metode terdiri atas tahap persiapan pelaksanaan serta evaluasi. Mahasiswa berpartisipasi langsung saat menetapkan tingkat materialitas menghitung sample interval serta sample size menarik sampel memeriksa dokumen memakai prosedur vouching serta menyusun kertas kerja audit. Hasil kegiatan menggambarkan keterlibatan mahasiswa membantu menumbuhkan efektivitas tahapan audit melalui penetapan ruang lingkup pemeriksaan secara lebih terarah pemilihan sampel secara sistematis serta objektif serta pemeriksaan bukti transaksi secara memadai. Kegiatan tersebut bukan hanya memberikan pengalaman praktis bagi mahasiswa tetapi juga mendukung kelancaran pelaksanaan audit serta memperkuat kualitas pemeriksaan dokumen keuangan Puskesmas.
Co-Authors Anis Wulandari Hakim, Tito IM. Rahman Imro’ Atul Arifa Maulinda Safitri Ramlah Ramlah