Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal Pelayanan dan Pemberdayaan Masyarakat Eduvest - Journal of Universal Studies Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Kurniawan, Pandu
Unknown Affiliation
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Education Health Professions Neuroscience Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Eduvest - Journal of Universal Studies

 1 
Financial Fraud Study on Weaknesses in Standard Operational Procedures for Procurement of Goods and Services (Case Study of PT SDI) Kurniawan, Pandu; Angraeni, Lela
Eduvest - Journal of Universal Studies Vol. 5 No. 2 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i2.1686

Abstract

Implementation of Agreed-upon Procedures (AUP) carried out by KAP Adi and Deki in detecting fraud in the PT SDI goods and services procurement process, there were several shortcomings and obstacles that occurred, including the implementation time exceeding the target so that the implementation process was not optimal. The aim of this research is to evaluate the results of the implementation of Agreed-upon Procedures by KAP Adi and Deki, to prepare recommendations for Standard Operating Procedures (SOP) for implementing procedures. Without clear SOPs, consistency, compliance and efficiency in audit implementation can be disrupted. Therefore, the existence of this SOP recommendation can help the implementation of the Agreed-upon Procedure carried out by KAP Adi and Deki so that it can run effectively and in accordance with applicable standards, namely Related Service Standards (SJT) 4400, namely International Standard on Related Services (ISRS) 4400.
Co-Authors Angraeni, Lela Cahayani, Sartika Eliana Yunitha Seran, Eliana Yunitha Fadhila, Rahmi Mardawani, Mardawani Saputra, Aditya Gilang Sharunh, Mohammad Rizna Yoiz Shofwa Shafrani, Yoiz Shofwa