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p-Index From 2021 - 2026
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All Journal Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi
Fudji Sri Mar’ati
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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The Role of Internal Audit in Strengthening Corporate Governance Charisma Kuriata Ginting Suka; Ika Wulandari; Fudji Sri Mar’ati; Erna Sudarmawanti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.11769

Abstract

This study aims to examine the role of internal audit in strengthening Corporate Governance through a literature review of various academic research and professional practices. In an increasingly complex business environment, internal audit plays a crucial role in ensuring compliance, transparency, and the effectiveness of a company's internal controls. This study uses a qualitative method by reviewing relevant scientific articles, to identify the contribution of internal audit to corporate governance principles such as accountability, transparency, and risk management. The results of the study indicate that internal audit has a significant impact on improving the quality of governance, assisting management in decision-making, and strengthening the Company's internal oversight and regulatory compliance. This study also recommends strengthening the role of internal auditors in the organizational structure and the need for further research to develop an internal audit model that is adaptive to the dynamics of corporate governance in Indonesia.
Pelatihan Dan Pendampingan Perhitungan Harga Pokok Produksi Dalam Menentukan Harga Jual Pada Usaha Frozen Food Yasaka 57 Di Sidorejo Kidul, Kec. Tingkir, Kota Salatiga Erna Sudarmawanti; Fudji Sri Mar’ati; Mada Adi Wibowo
Jurnal Pengabdian Masyarakat (JUDIMAS) Vol. 4 No. 1 (2026)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat STIKes Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54832/judimas.v4i1.780

Abstract

This community service program partners with SMEs, namely the Yasaka 57 Frozen Food Business, located in Sidorejo Kidul Village, Tingkir District, Salatiga City. The frozen food business uses cassava as the basic ingredient with various processed products. SMEs play a very large role in advancing the Indonesian economy so that SMEs become an alternative provider of employment with various innovations produced and can reduce existing unemployment. The problem found is to classify fixed and variable costs and does not know what costs are included in overhead costs. The solution has been done is to provide literacy about the cost of production at the Yasaka 57 SMEs, Providing training and assistance in the utilization of production cost calculation, Providing training and assistance in production cost calculation and Providing training and assistance in production cost reporting. The implementation method is by means of intensive assistance and guidance with the stages (Planning, Implementation and Evaluation) the last is the result of the service, SMEs has been able to calculate the cost of production by means of inaccurate calculations into more accurate calculations according to cost accounting science and the Owner of Yasaka 57 Frozen Food SMEs in compiling production cost reports more accurately.
Co-Authors Charisma Kuriata Ginting Suka Erna Sudarmawanti Ika Wulandari Mada Adi Wibowo