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All Journal Kajian Ekonomi dan Akuntansi Terapan
Jabil Rahmatullah
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Economics, Econometrics & Finance Other

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Risiko Sampling Audit dalam Mendeteksi Kesalahan Material pada Pengujian Pengendalian Studi Literatur Rita Dwi Putri; Wahyuni Lili; Afchellya Anugrah Putri; Zahara Putri Amril; Jabil Rahmatullah; Disa Fide Kasoa
Kajian Ekonomi dan Akuntansi Terapan Vol. 3 No. 2 (2026): Juni: Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v3i2.2412

Abstract

Audit sampling has become one of the most widely applied techniques in modern auditing because it enables auditors to obtain sufficient and appropriate audit evidence efficiently. However, the use of audit sampling also introduces sampling risk, which may lead auditors to reach conclusions that differ from those that would have been obtained if the entire population had been examined. This study aims to analyze the role of audit sampling risk in detecting material misstatements during tests of controls through a literature review approach. The research employed qualitative descriptive methods using secondary data collected from scientific journals, international auditing standards, books, and previous empirical studies published between 2020 and 2025. The collected literature was analyzed through content analysis to identify similarities, differences, and developments related to audit sampling practices. The findings indicate that sampling risk significantly influences the reliability of auditors' conclusions regarding internal control effectiveness. Statistical sampling techniques generally provide more reliable audit evidence compared to non-statistical sampling because they allow auditors to quantify sampling risk objectively. Furthermore, technological developments, such as audit data analytics, have contributed to reducing sampling risk by enabling broader examination of transaction populations. The study concludes that proper audit planning, appropriate sampling techniques, and professional judgment are essential to minimize sampling risk and improve audit quality.
Implementasi Rencana Kerja Pemerintah (RKP) Nagari dalam Meningkatkan Pembangunan dan Kesejahteraan Masyarakat: (Studi pada RKP Nagari Koto Baru Tahun 2026) Witra Maison; Wahyuni Lili; Afchellya Anugrah Putri; Zahara Putri Amril; Jabil Rahmatullah
Kajian Ekonomi dan Akuntansi Terapan Vol. 3 No. 2 (2026): Juni: Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v3i2.2448

Abstract

This study aims to analyze the implementation of the 2026 Nagari Government Work Plan (RKP) of Koto Baru Nagari in supporting development and improving community welfare. The RKP is an annual planning document that serves as a guideline for the nagari government in implementing development programs based on community needs and the objectives outlined in the Nagari Medium-Term Development Plan (RPJM). This study employed a descriptive qualitative approach using field research methods. Data were collected through interviews and documentation. The findings indicate that the preparation of the 2026 RKP was conducted through participatory deliberation involving the nagari government, local institutions, and community representatives. The total budget allocated for the 2026 RKP is approximately Rp6.9 billion, sourced from Village Funds, Village Fund Allocations, and Nagari Original Revenue. Priority programs include the construction of a health service facility (Poskesri), farm road development, food security programs, community incentives, and direct cash assistance. The main challenge in implementation is limited funding resources. Evaluation is carried out through sector-based monitoring of program realization and budget utilization. The study concludes that the RKP plays an important role in creating participatory, transparent, and accountable development while improving community welfare.
Co-Authors Afchellya Anugrah Putri Disa Fide Kasoa Rita Dwi Putri Wahyuni Lili Witra Maison Zahara Putri Amril