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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 ABDUL GANI Abdul Rahman Abdullah, Ruslan Achmad Gani Achmad Gani Achmad Gani Achmad Gani Achmad Gani Adhi Hilardi Aditya Halim Perdana Kusuma Putra Putra Akhmad Syahid Alamsyah Amir Mahmud Amir Mahmud Amiruddin Amiruddin Amiruddin, Amiruddin Amiruddin, Yudistira Putra Andi Aladin Andi Bunyamin Andi Haslindah Andi Lukman Andi Nirwana Nur Andirwan Annas Plyriadi Annas Priyadi Annisa Fitriah Mudassir Arfah, Aryati Aslan Azhari Atika Atika Azhari, Aslan Azizah Mirdin, Andi Azzah B, Herman Baharuddin Sammaila Baharuddin Semmaila Basalamah, Muhammad Syafi'i A. BEDDU, MEGAWATI Burhan Burhan, Burhan Burhanuddin Burhanuddin Burhanuddin Burhanuddin Dahlia Dahlia Darwis Lannai Darwis Lannai Diah Ayu Gustiningsih Dinsar, Arfandi Fitrohdin Wahyu Sayekti G, Andi Mugni Rizki Gani, Achriansyah Achmad Hamid, Syarwan Hamzah Hafied Hartati Hartati Haslindah, Andi I Gusti Agung Komang Diafari Djuni Hartawan Ibrahim Dani Ilham Labbase Junaidin Zakaria Kadir, Djamaluddin Kalla, Rastina Kamase, Jeni Labbase, Ilham Lannai , Darwis Lastri Wiyani Lastri Wiyani Lukman, Andi Lusiana, Sri Machmud, Kartika Mahathir Mohamad Mahfud nurnajamudin Mahyus Mahyus Mansyur Ramly Martin Miftah, Hermaji Muh Arman Muh. Nur Akbar Muhammad Rivan Maulana Murfat, Moh Zulkifli Mursalim . Mursalim . Mursalim Mursalim Mursalim Mursalim Mursalim Mursalim Mustadir Mustadir Mustafa, Nurul Makka Nirwana Sampara NUR ANDAYANI Nurfadhilah, Nurfadhilah Nurhayati Azis Nurlaelah Nurlaelah Nurtan, Dzulfiqar Nurul Makka Mustafa Nurwana, Nurwana Patandianan, Sinaria Plyriadi, Annas Pramukti, Andika Rahman Mus Rahmatullah, Resky Alqadri Randi Ariady Suwardi Ratna Dewi Ratnasari Ratnasari Reken, Feky Resky Alqadri Rahmatullah Ridwan, Risvina Roslina Alam Rukmana Amar, Auliya Sabri Hasan Safrida Safrida Safrida Santika, Nilan Selong, Abbas Seniorita Seniorita Serlin serang Setyawati Yani Sitti Sukmawati S. Sudirman, Irmayanti Sufri, Mukhlis Suharmin Syarif Suriyanti Syamrul, Syamrul Syamsu Alam Syarief, Takdir Syarwan Hamid Takdir Syarif Takdir Syarif Takdir Syarif Thalib, Najdah Tijjang, Bakhtiar Usman Rahman Yusriana Sri Ana Yusuf Alfian Rendra Anggoro KR Zaenal Arifin Zakaria, Junaidin