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All Journal Jati: Jurnal Akuntansi Terapan Indonesia J-CEKI
Suherman, Lukas Pamungkas
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Humanities Economics, Econometrics & Finance Social Sciences

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Analisis Pentingnya Akuntansi Pesantren Bagi Pondok Pesantren Al-Matuq Sukabumi Suherman, Lukas Pamungkas
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 2, No 2: October 2019
Publisher : Universitas Muhammadiyah Yogyakarta

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Abstract

Lukas Pamungkas Suherman (1530621003) Muhammadiyah University Sukabumi. Analysis of Islamic Boarding School Accounting Implementation at Sukabumi Modern Islamic Boarding School (a case study in Al-Matuq Islamic boarding school). (Advisor Sulaeman, S.E, M.Sc., and Tina Kartini, S.E., M.Si).The purpose of this study was to determine whether Al-Matuq Sukabumi Islamic boarding school had implemented financial records and reports based on Islamic Boarding School Accounting Guidelines or not.The research method used in this study is a qualitative research method. The data used are primary data and secondary data, with data collection techniques in the form of observation, interviews and documentation. The data analysis method used is data reduction, data presentation, and verification / conclusion.The results of the analysis show that the Islamic boarding school of Al-Matuq has not applied the Pesantren Accounting Guidelines in its financial recording and reporting. Although it has been assisted by the accounting application system Zahir Accounting and Asistan. But even so, it has not produced financial reports that are in accordance with the Islamic Boarding School Accounting Guidelines.
Analisis Pentingnya Akuntansi Pesantren Bagi Pondok Pesantren Al-Matuq Sukabumi Suherman, Lukas Pamungkas
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 2, No 2: October 2019
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.020220

Abstract

Tujuan dilakukannya penelitian ini adalah untuk mengetahui apakah pondok pesantren Al-Matuq Sukabumi sudah menerapkan pencatatan dan melaporkan keuangan berdasarkan Pedoman Akuntansi Pesantren atau belum. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kualitatif. Data yang digunakan adalah data primer dan data sekunder, dengan Teknik pengumpulan data berupa observasi, wawancara dan dokumentasi. Metode analisis data yang digunakan adalah reduksi data, penyajian data, dan verifikasi/kesimpulan. Hasil dari analisis menunjukan bahwa pondo pesantren Al-Matuq belum menerapkan Pedoman Akuntansi Pesantren dalam pencatatan dan pelaporan keuangannya. Meskipun sudah sudah dibantu oleh system aplikasi akuntansi Zahir Accounting dan Asistan. Namun meski begitu, belum menghasilkan laporan keuangan yang sesuai dengan Pedoman Akuntansi Pesantren.
Faktor-Faktor Penentu Kualitas Audit: Tinjauan Sistematis atas Peran Kompetensi Auditor, Profesionalisme, Teknologi Kecerdasan Buatan, dan Dinamika Hubungan Klien: Literature Review Suherman, Lukas Pamungkas; Nugrahanti, Trinandari Prasetya
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 5: Agustus 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i5.14976

Abstract

The objective of this study is to examine the determinants of audit quality. The research method employs a Systematic Literature Review (SLR) approach, using a literature search strategy based on keywords in Scopus and Google Scholar, along with the establishment of inclusion and exclusion criteria to filter relevant literature. The findings indicate that the quality of audit is influenced by both internal and external factors. Internal factors include auditor competence and professionalism, while external factors involve the use of artificial intelligence and maintaining a balanced professional relationship between the auditor and the client. This study recommends strengthening competence, ethics, and the use of technology in audit practices.
Co-Authors Trinandari Prasetya Nugrahanti