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All Journal Jurnal Akuntansi Indonesia Jurnal Promosi Pendidikan Ekonomi SEIKO : Journal of Management & Business BJRA (Bongaya Journal of Research in Accounting) Jurnal Eduscience (JES) Administraus Jurnal Ilmu Administrasi dan Manajemen Tangible Journal Transekonomika : Akuntansi, Bisnis dan Keuangan Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Seminar Nasional Pengabdian Kepada Masyarakat Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Mamangan Social Science Journal Economics and Business Journal Journal of Economic Education and Entrepreneurship Studies Vokatek : Jurnal Pengabdian Masyarakat Seminar Nasional Hasil Penelitian LP2M UNM Indo-Fintech Intellectuals: Journal of Economics and Business Ininnawa: Jurnal Pengabdian Masyarakat Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Atestasi : Jurnal Ilmiah Akuntansi Brilliant International Journal of Management and Tourism Jurnal Sipakatau
Sangkala, Masnawaty
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THE IMPORTANCE OF COORDINATION BETWEEN INTERNAL AND EXTERNAL AUDIT IN THE ADMINISTRATIVE PROCESS Sangkala, Masnawaty
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 3 (2024): May 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.651

Abstract

The coordination between internal and external auditors is crucial in carrying out their professional duties and responsibilities. This coordination process involves exchanging information, sharing audit opinions, as well as discussing audit planning and reporting. The study is focused on assessing the significance of internal audit alignment and the interaction between internal and external audit. The research method employed is an empirical study with a quantitative approach through surveys and in-depth interviews with internal and external auditors in various industrial sectors. The findings indicate that effective coordination between internal and external auditors can prevent job duplication, enhance the accuracy and reliability of financial reports, and improve operational efficiency of the company. The research discussion emphasizes the importance of support from management as auditee in the audit process and the need to maintain the independence of internal auditors for audit effectiveness. The research gap lies in the lack of in-depth empirical exploration on how this coordination is implemented in practice and its impact in various organizational contexts. Therefore, this study provides a significant contribution to the understanding and practice of coordination between internal and external auditors, and offers recommendations for further research in the future.
Improving Inventory Management Practices for Consumable Supplies in MSME Laundry Businesses Juniarti, Irma; Salam, Asdaqul Qail; Samsinar, Samsinar; S, Chris Dayanti Br. Ginting; Sangkala, Masnawaty
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 2 No. 4 (2025): Jurnal Sipakatau
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v2i4.2523

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in the national economy, but often face challenges in managerial aspects, including managing consumables inventory. This study aims to analyze the consumables inventory control system at MSME Mapparennu Laundry and Dry Clean Makassar, identify the obstacles faced, and formulate effective improvement strategies. The study used a Participatory Action Research (PAR) approach which is collaborative and participatory, with data collection methods in the form of interviews, observations, documentation, and group discussions. The results of the study indicate that the control system implemented is still manual, not well documented, and not based on historical data, resulting in cost inefficiency, operational disruptions, and low accountability. Some of the main obstacles found include the lack of a recording system, the absence of SOPs, and low awareness and capacity of human resources. To overcome this, it is recommended to implement a simple digital recording system, prepare SOPs, data-based needs planning, periodic supervision, employee training, and optimize storage space. This strategy is expected to improve operational efficiency and the effectiveness of MSME internal control, as well as become a learning model for other similar businesses.
Co-Authors Ahmad, Syafar Albar, Saskia Amaliah, Wafiq Azizah Reski Andi Faisal, Andi Anwar, Azwar Ariqah, Ulayya Azis, Fajriani Br. Ginting S, Chris Dayanti Dayana, Mashita Dunakhir, Samirah Fithyatulhaq, Fithyatulhaq Fitriani Fitriani Ginting, Chris Dayanti Hamzah, Hajrah Hariany Idris Juniarti, Irma Marmul, Ardiana Muchtar, Nur Fadilah Muh. Rum Muhammad Azis Muhammad Hasan Mukhammad Idrus Musdalifa Musdalifa Mushoddiq Rahman, Ahmad Nashiruddin Muttmainna, Fauzia Nuraisyiah Nuraisyiah, Nuraisyiah Pati, Visensa Chielmi Eka Putriyanti, Andi Iin Nur Qail Salam, Asdaqul Ramadhani, Siti Aqilah Ricky Setiawan Rijal, Abdul Rusly, Riyan Ryketeng, Masdar S, Chris Dayanti Br. Ginting Sahade Salam, Asdaqul Qail Saleh, Muhammad Iqbal Samsinar Samsinar Samsinar Sari, Gina Puspita Senolangi, Ernawati Syamsu Rijal Warka Syachbrani