Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Ilmiah Akuntansi Kesatuan

Financial Auditing in Education: A Systematic Review of Practices, Challenges, and Policy Recommendations Sudirman, Irmayanti; Tijjang, Bakhtiar; Machmud, Mulyana; Modding, Basri; Safrida; Putra, Pandi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3344

Abstract

Financial audits in the education sector ensure transparency, accountability, and efficiency in using budgets. This article examines financial audit practices in the education sector and the challenges faced in their implementation. Using the Systematic Literature Review (SLR) approach and the PRISMA method, we analyzed various studies that discussed audits in educational institutions, from primary schools to colleges. The results of this review show that although financial audits have been widely implemented, various challenges still hinder their effectiveness. These challenges include limited competent human resources, regulatory complexity, and uncertainty in financial reporting. On the other hand, best practices such as using more advanced audit technology and ongoing financial audit training have proven to improve audit quality. The article also identifies the need for policy reforms that support transparency and improve the competence of auditors in the education sector. Effective financial audits in education require synergy between policies, regulations, and professional practices.
Co-Authors A Halim Abd. Hamid Abdullah Abdurohim Adawiyah , Rabiatul Afrianto Agussabti Amirulsyah Andi Ulfa Tenri Pada Andirwan Anindya Putri Pradiptha Anwar, Sufyan Aruni , Fidhia Asmara, Muhammad Endang Ayu Afrilia Baida Lisma Basri Modding Cukri Rahma Cut Nurmaliah Daisuke Sasaki Deviani, Rini Dina Ulmia Dini, Arina Elizabeth Elly Susanti Etar T Fathamira Hamzah, Diza Fatmala Febriansyah, Muhammad Irfan Fhonna, Risma Rahmawati Fitriana, Kurnia Nur Fitrohdin Wahyu Sayekti Friyuanita Lubis Hafnati Rahmatan Hafnati Rahmatan Halim, Amanda Dwinata HARTATI Isiswanty Ismul Huda Itira Khairil Khairunnas Kharisma, Irma kpi, Hayana Kurniati , Yeni Kurniawaty Laila Apriani Hasanah Harahap Lasrida Sigalingging Lubis, M.Tareh Khaifis Lutfia Nur Hidayah M. Zainul Arifin M. Zainul Arifin Marlita Nusa Prashayu MARNIATI Martin Misbahul Jannah Muhammad Solihin Muhibbuddin Muhibbudin Mukramah, Widya An Nisa Muliadi, Teuku Murisqa, Linda Musmulyadi Musmulyadi Nadila Amna Nadiya, Sharah Natasya, Dea Nurdanal Maulida Nurnaningsih Nurul Fadillah A.Azis Nurul Kamaly Oktavianda, Nanda Pasaribu, Arie Febiansyah Paulus Adrianus K.L Ratumakin Pramono Siregar, Anggi Purwanda, Nur Widia Putra, Hendardi Gama Rahma, Cukri Rahman, Rusman Nopriady Rapidah Yanti Br Ujung Ratna, Lina Ria Andriani Rina Rahmi Rina Suryani Oktari Rinawati Rohman, Azura Zeyna Rudi Kurniawan Samingan Samrah Septiawati, Oky Slamet Budijanto Sofyan Sri Wahyuni Sri Wahyuni Muhsin Sri Winarni Suci Eka Putri Suci Eka Putri Sudirman, Irmayanti Sundari Rahman Supriatno Tasmat, Djulianto Tijjang, Bakhtiar Ulfa, Mahlia Veriana Wahyuni, Agus Waty Rusman Saleh Windi Asnita Sari Wiwit Artika Yuli Heirina Hamid Yusrita Yusrizal Zainal Abidin Zakki Muhtaram