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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi EKONOMIS : Journal of Economics and Business Jurnal Proaksi Jendela Pendidikan Akuntansi'45 Jurnal Akademik Pengabdian Masyarakat JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ilmiah Manajemen dan Akuntansi
Munari Munari
Unknown Affiliation
Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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Journal : Akuntansi'45

 1 
Urgensi Pelaksanaan Audit Vouching Atas Akun Beban Operasional Perusahaan Dwi Selvi Amalia; Munari Munari
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3348

Abstract

This research analyzes the implementation of vouching audits on company operational expense accounts to ensure the validity, accuracy and compliance of financial transactions carried out by a company during a certain period. Reliable financial reports are very important for decision making by investors, creditors and company management. Audits by independent parties are needed to assess the fairness of financial reports, prevent and detect errors and fraud. In the world of business and finance, vouching audits are an important approach to ensuring the validity and accuracy of transactions recorded in a company's operational expense accounts. This article will dig deeper into the implementation of Vouching audits with a focus on the application of interview research methods, observation and documentation analysis. The results show that a vouching audit of operational expense accounts is very important in identifying recording discrepancies, lack of supporting documents, double payments, and expenditures that are not in accordance with policy. The quality and completeness of supporting documents greatly influences the effectiveness of the vouching audit, because this evidence will be the main basis for verifying transactions. This research emphasizes the importance of implementing vouching audits to ensure the validity of financial reports and assist stakeholders in making the right decisions.
Penerapan Kertas Kerja Pemeriksaan (KKP) Op Schedule terhadap Audit Laporan Keuangan Rosita Farhat; Munari Munari
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3351

Abstract

This research aims to analyze the application of the KKP top schedule in financial report audits. With a case study at Dony Firliawan's public accounting firm (KAP), this research identifies the benefits and challenges of using the top schedule KKP. This research uses a qualitative approach to understand the phenomena that occur. Data collection methods used in this research include interviews, observation, and document analysis. The research results show that the top schedule KKP helps auditors increase the efficiency and effectiveness of the audit process and increases the auditor's focus on high-risk areas in financial reports. However, this implementation also faces several challenges, such as time constraints, format complexity, and implementation consistency.
Penggunaan Aplikasi Atlas dalam Audit Laporan Keuangan Kazza Savanah Zubaidi; Munari Munari
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3359

Abstract

The development of the globalization era, especially through advances in digital technology, has had a significant impact on the practice of auditing financial statements. The application of the ATLAS (Audit Tools and Linked Archive System) application published by the Financial Professional Development Center of the Ministry of Finance is proof of how information technology is changing the audit paradigm from traditional to modern. ATLAS facilitates the audit process in accordance with the audit standards contained in the International Standards on Auditing (ISA) which includes the risk assessment stage, risk response stage, and reporting stage. The research method used is descriptive qualitative, based on historical data which includes literature and studies from previous research as well as the results of interviews with auditor staff from one of the KAPs in Surabaya. All information collected is then analyzed and conclusions are drawn based on the research results. The research findings in this article highlight the advantages of the ATLAS application in collecting and analyzing data more accurately and quickly, as well as strong security features to protect data integrity during the audit process. Although there were initial challenges related to the complexity of using this application, the adaptations made by auditors had a long-term positive impact on the audit process.
Co-Authors Anjani, Amelia Berliana Dwi Azhar Putri Nabila Daswati Daswati Dwi Selvi Amalia Facrul Reza Fadhila Annisa Pranandyasari Fahrul Kurniawan Graciela Etikaria Rusli Ignatius Adhimas Garis Nugroho Kazza Savanah Zubaidi Mahmudah, Farida Nur Mohammad Riski Borman Mustainah Mappatoba Nadya Dwi Savitri Nasir Manggasing Nasir Mangngasing Nasrullah Nasrullah Nawawi Natsir Nur Afsari Rosita Farhat Sholachuddin, Fajar Sundari, Sri