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All Journal Reviu Akuntansi, Manajemen, dan Bisnis Jurnal Pemberdayaan Umat
Monalika, Hani Putri
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Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Public Health Social Sciences

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Analisis Opini Tidak Memberikan Pendapat BPK RI terhadap Laporan Keuangan Kabupaten Kepulauan Meranti Monalika, Hani Putri
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 4 No. 2 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i2.4276

Abstract

Purpose: This study aims to examine and analyze the Follow-up on the Audit Report of the Indonesian Supreme Audit Agency (BPK RI) on the Local Government Financial Report (LKPD) of the Kepulauan Meranti Regency, as well as to assess the level of transparency and accountability in financial performance reporting.Research methodology: This research uses a descriptive qualitative approach, employing document study or content analysis, and in-depth interviews with stakeholders such as auditors.Results: The audit opinion was a "disclaimer of opinion" due to several critical issues: the financial report lacked clarity and did not meet presentation standards, supporting documentation for financial transactions was insufficient, and the accounting system was inadequate, causing inconsistencies. Weak internal controls and limited resources, including insufficient training and experience in financial management, further contributed to the problem. The study recommends improvements in transparency, accuracy, and human resource capacity to achieve better audit opinions in the future.Conclusions: The 2023 BPK report highlights suboptimal management of Fixed Assets, affecting the quality of the financial statements. Follow-up actions have been delayed due to factors such as human resources, coordination, and weak internal control. Efforts should focus on improving asset management and coordination with BPK.Limitations: The limitations encountered during the research process include the difficulty in collecting confidential data and the challenges of conducting interviews with relevant decision-makers.Contribution: This study focuses more on qualitative research methods, which differentiates it from previous studies that have focused more on quantitative methods and statistical analysis.Keywords: Audit, BPK RI Audit Report, Financial Reporting, Follow-up, QualitativeHow to Cite: Monalika, H, P. (2024). Analisis Opini Tidak Memberikan Pendapat BPK RI terhadap Laporan Keuangan Kabupaten Kepulauan Meranti. Reviu Akuntansi, Manajemen, dan Bisnis (Rambis), 4(2), 265-273.
Pelatihan Pembukuan Sederhana bagi Pelaku UMKM Monalika, Hani Putri
Jurnal Pemberdayaan Umat Vol. 4 No. 2 (2025): Agustus
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpu.v4i2.5440

Abstract

Purpose: This training aims to increase knowledge and understanding for MSME actors in learning simple bookkeeping for their business activities. Methodology/approach: The method of this community service activity is to deliver material using seminar methods and limited discussions related to accounting material. Result/findings: Based on the results of a face-to-face survey of MSMEs, the spread of COVID-19 has had a direct impact on the decline in their economic income. Several policies require everyone to maintain social distancing, children are on school holidays, and even home lockdowns. This has undoubtedly impacted the sales of some MSMEs, especially those selling daily necessities. Inventory of merchandise is also damaged and cannot be resold because it has expired. Conclusions: 1) Bookkeeping systems, accounting cycles, and financial reports. 2) Partners are unable to prepare bookkeeping documents and record them in detail and neatly according to the accounting cycle. 3) Partners are unable to calculate profits in preparing financial reports according to the accounting cycle. 4) Marketing. Business actors lack understanding in selecting and determining market segments and market needs in their surrounding environment. Limitations: This research only focuses on training related to simple bookkeeping of financial reports for MSME actors, other factors such as financial management, promotion, and others are not discussed further in this research. Contributions: It is hoped that this training will enhance MSMEs' knowledge of financial reporting and increase their confidence in interacting with third parties, such as lending institutions and investors. It will also encourage investors to invest in this sector.
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