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Computer Assistant Substantive Test Model In Audit Of Government Institution Financial Statements Putri, Diana Rino; Ismanu, Sidik; Haris, Zainal Abdul
Journal of Industrial Engineering & Management Research Vol. 2 No. 4 (2021): August 2021
Publisher : AGUSPATI Research Institute

This study aims to determine how big of a substantive test role in improving the quality of audit financial report of government agency (state university). Substantive testing can improve the perceived quality of the audit. The research method used in the preparation of this thesis is applied research. The type of research is R&D/Research and Development. This study uses secondary data that has research data sources from financial databases at State University which contains activity expenditure components. The data collection method used in this study is the documentation method. Results of this study indicate that substantive testing can improve the quality of audit based on procedures that have been done in the field from processing the SAS and BMN databases then run through the ACL application.

Fishbone diagram: Application of root cause analysis in internal audit planning Ardha, Novan Bastian Dwi; Riwajanti, Nur Indah; Haris, Zainal Abdul
International Journal of Financial, Accounting, and Management Vol. 5 No. 3 (2023): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i3.1498

Purpose: This study applies a fishbone diagram to analyze the root cause of problems in the internal audit planning of J Corp, an Indonesian state-owned enterprise. Research methodology: A qualitative approach was employed to conduct a case study at the internal audit unit of an Indonesian state-owned enterprise. Research data were gathered from the results of focus group discussions with internal auditors, the analysis of the company’s standard operating procedure for internal auditing, and the observation of the workflow of internal audit planning. These data were then analyzed to identify the root causes of these problems. Results: Six key factors were identified that cause poor internal audit planning at J Corp. These are policies, processes, people, plants, programs, and products. To overcome these problems, this study provides several suggestions that can be implemented in the internal audit unit of J Corp. Limitations: This study is limited by the nature of the business and environment of J Corp, which affected the problems arising in the process of its internal audit planning; hence, the need to understand the entity to replicate this method for future research. Contribution: This study could be directly beneficial for internal auditors at J Corp to immediately improve the business process of internal audit planning. Furthermore, this study could contribute to future studies in which researchers or practitioners could replicate this method in another context. Novelty: The fishbone diagram was used to analyze the root causes of problems in the process of internal audit planning. Studies on the improvement of internal audit planning have been limited.

Utilization of Household Waste Through Waste Bank and Financial Management WIDIASTUTI, Retno; AKBAR, Dharmawan Iqbal; MAULA, Farisa Nur; FATIMAH, Annisa; HARIS, Zainal Abdul
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 3 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2025)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v3i3.1197

Pulotondo Village is located in Ngunut District, Tulungagung Regency, East Java, with a population of 3,679, most of whom work in the agricultural sector. The problems and issues in this village are the people's habit of throwing household waste carelessly so that it can damage the environment. A dirty and damaged agricultural environment, with substandard irrigation quality, can kill the agricultural sector in the village. This activity aims to train BUMDes to have a significant role in converting household waste into products that have added value for community welfare, primarily through the Waste Bank program and its financial management. The methods used in this study were lectures, discussions and questions and answers with village managers, BUMDes, PKK group and village residents. The results of this training were an increase in the knowledge and skills of village residents in managing waste through the Waste Bank program.

Improvement of Business Process Modeling in Internal Audit Planning at an Indonesian State-Owned Enterprise Ardha, Novan Bastian Dwi; Riwajanti, Nur Indah; Haris, Zainal Abdul
Journal of Applied Accounting and Taxation Vol. 10 No. 1 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i1.8684

The previous research reported that there were gaps between the procedure of internal auditing at an Indonesian state-owned enterprise namely J Corp with the standard set by an international association of internal auditor. In order to harmonize the company's procedure with the international standard for professional practice of internal auditing, this study analyzes the current business process of internal audit planning activity and proposes the to-be business process modeling. Special attention is given to the need of internal auditors as the key users of this activity to making improvement and adjustment the future business process model. This study applied qualitative approach by conducting focus group discussion with the internal auditors, reviewing the standard operating procedure of internal auditing, and observing the walkthrough of internal audit planning that have been done by internal auditors. By using Business Process Modeling and Notation, this study will draw graphical notation to depict steps in business process of company's internal audit planning. The result of study is immediately beneficial for the internal audit function at the J Corp to improve their standard operating procedure by conforming to the international standard and also enriches the literature for practitioners to know-how to improve the business process in the internal audit planning.

Accounting Information Systems Design of Budget Realization Audit through ACL from SAIBA application: Case Study on Public University Ismanu, Sidik; Putri, Diana Rino; Haris, Zainal Abdul
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 1 No. 3 (2021): September 2021
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v1i3.36

The purpose of this research is to provide an overview of the systems and procedures for audit process flow of Budget Realization Report through ACL (Case Study on Public University). This research was a qualitative study to describe the business flow by accounting information system design using Business Process Model and Notation (BPMN). Applied research is the method that used in this research. The type of research is R&D/Research and Development. This study uses secondary data sources from financial databases. Documentation is the method of data collection used in this research. The results of this study is to propose systems and procedures for audit process flow of Budget Realization Report through Audit Command Language (ACL). Previously, auditing financial statements was still applied manually. Therefore, the result of the business process model of budget realization audit in this research is already computer based. With the benefits of applying computer-assisted audit techniques, auditors are helped because the work can be done more effectively and efficiently.

Effect of Land Use Change on Soil Physico-chemical Characteristics in Sungai Batang, east part of Maninjau Caldera Yulnafatmawita, Yulnafatmawita; Refdinal, Refdinal; Armansyah, Armansyah; Haris, Zainal Abdul
JOURNAL OF TROPICAL SOILS Vol. 27 No. 2: May 2022
Publisher : UNIVERSITY OF LAMPUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5400/jts.2022.v27i2.79-87

Land-use change from the forest to others will affect the soilâ€™s physicochemical properties. The research was conducted to identify soil physicochemical properties affected by land-use change in Sungai Batang, the east-south part of Maninjau caldera. The research used a survey method from which soil was sampled at four different types of land use (forest, bushland, mixed garden, and paddy soil) at 0-30 cm depth with three replicates. The results show that the soil in Sungai Batang was still developing. It was indicated by coarse soil texture (clay loam to sandy clay loam). Land-use change from the forest to other uses has altered some soil physicochemical properties. It increased soil bulk density and decreased total soil porosity, permeability rate, SOM content, andÂ total-N. However, there was an increase inÂ soil characteristics, especially soil P-availability, CEC, Ca-Â and Na-exchangeable . While the soil pHÂ (H2O), K-and Mg-exchangeable stayed the same. In general, land use changed from forest to other use, mostly farming land degraded physicochemical characteristics of the soil derived from volcanic materials in Sungai Batang. That was mainly due to the decrease in SOM content.

Optimization of the Automated Sales System as an Effort to Minimize Fraud & Improve Internal Control at The Distribution Company PT Sehat Selalu Banyak Rejeki Sari, Fanda Layla; Ekasari, Kurnia; Haris, Zainal Abdul
International Journal of Business, Management and Economics Vol. 3 No. 4 (2022): International Journal of Business, Management and Economics
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijbme.v3i4.786

Information systems are essential in developing a business, especially in integrating data between one role and another. In addition, the development of information systems can be utilized by management in carrying out internal controls to manage the organization or company and minimize the risk of fraud resulting in material losses. This study aims to explain how the form of efforts to optimize the sales system in a company so that it becomes an automated system as an effort to minimize the risk of fraud and forms of internal control efforts. The research method used is an agile method (to develop a web-based information system) and descriptive qualitative (to identify how to implement a strategy to minimize fraud and as an effort to carry out internal control). The results of this study provide information that the implementation of an integrated web-based system which in this study is referred to as ISSS, can assist companies in improving internal control through the efficiency and effectiveness of business processes which are also visualized in the BPMN notation. This study also explains that implementing a web-based information system presented in the ISSS makes it easier for companies to minimize fraud to reduce material losses.

Fishbone diagram: Application of root cause analysis in internal audit planning Ardha, Novan Bastian Dwi; Riwajanti, Nur Indah; Haris, Zainal Abdul
International Journal of Financial, Accounting, and Management Vol. 5 No. 3 (2023): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i3.1498

Purpose: This study applies a fishbone diagram to analyze the root cause of problems in the internal audit planning of J Corp, an Indonesian state-owned enterprise. Research methodology: A qualitative approach was employed to conduct a case study at the internal audit unit of an Indonesian state-owned enterprise. Research data were gathered from the results of focus group discussions with internal auditors, the analysis of the company’s standard operating procedure for internal auditing, and the observation of the workflow of internal audit planning. These data were then analyzed to identify the root causes of these problems. Results: Six key factors were identified that cause poor internal audit planning at J Corp. These are policies, processes, people, plants, programs, and products. To overcome these problems, this study provides several suggestions that can be implemented in the internal audit unit of J Corp. Limitations: This study is limited by the nature of the business and environment of J Corp, which affected the problems arising in the process of its internal audit planning; hence, the need to understand the entity to replicate this method for future research. Contribution: This study could be directly beneficial for internal auditors at J Corp to immediately improve the business process of internal audit planning. Furthermore, this study could contribute to future studies in which researchers or practitioners could replicate this method in another context. Novelty: The fishbone diagram was used to analyze the root causes of problems in the process of internal audit planning. Studies on the improvement of internal audit planning have been limited.

Clustering-Based Identification of Governance Risks in Campus Environments Sumiadji, Sumiadji; Nurhasan, Usman; Haris, Zainal Abdul
Brilliance: Research of Artificial Intelligence Vol. 5 No. 2 (2025): Brilliance: Research of Artificial Intelligence, Article Research November 2025
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/brilliance.v5i2.7205

The growing implementation of governance models in higher education institutions has raised new challenges in accountability and performance. Although risk management and analysis in governance has received some attention in the literature, there is a lack of studies focusing on the use data-driven clustering algorithms. The current research focuses on the development and assessment of a web-based risk management information system that incorporates clustering principles to identify and map non-academic governance risks. The study followed the CRISP-DM framework and analyzed 678 risks from the Internal Audit Unit (SPI) of Politeknik Negeri Malang. The system employs K-Means clustering analysis to classify the risks into tiers based on performance indicators, budget, and risk severity. The system is equipped with data upload, preprocessing, logging, and cluster visualization modules. A comparative analysis of K-Means, DBSCAN, and Hierarchical Clustering showed that K-Means yields the best cluster quality with a Silhouette Score of 0.48, in comparison to DBSCAN (-0.705) and Hierarchical clustering (-0.395) . The developed system generated five distinct clusters corresponding to risks of varying settlement priority viz. very high, high, medium, low, and very low. The functional and usability assessments of the system confirmed that it provides automated and actionable insights on risks in a user-centric manner. The study has demonstrated the clustering of governance risks in higher education using K-Means is feasible. The incorporation of predictive analytics and real-time data would best support the research in active risk avoidance.

Analisis Konsep Matematika Dalam Penyusunan Laporan Keuangan Mahasiswa Akuntansi Selviana, Vuvut; Fauzi, Ilham Saiful; Haris, Zainal Abdul; Maulidiyah, Fitrotul
Mandalika Mathematics and Educations Journal Vol 7 No 4 (2025): Desember
Publisher : FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jm.v7i4.10481

Financial statements are a fundamental element of accounting and serve as the basis for strategic decision-making, requiring mastery of accounting principles and quantitative skills. This descriptive qualitative study aims to describe the mathematical concepts and their applications in the preparation of financial statements by accounting students. Data were collected through interviews, student grades, and financial statement documents. The results indicate that the essential mathematical concepts include basic arithmetic, algebraic equations (e.g., ), ratios/percentages, basic statistics, and rounding. Although all students employed the same concepts, the depth and level of integration varied. Students categorized as “very good” demonstrated the ability to link calculations with transaction reasoning, analyze ratios across periods, apply statistical tools for diagnosis, and maintain accuracy control, resulting in financial reports that are meaningful and actionable. In contrast, students in the “fair” category tended to be procedural, focusing on numerical accuracy but lacking interpretation of the underlying meaning. It is therefore recommended that mathematics instructors develop learning models that integrate mathematical theory with direct accounting practice. Project-based or real case study approaches can help students better understand the relationship between mathematical computation and the actual outcomes of financial reporting.

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