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All Journal Journal of Economic, Public, and Accounting (JEPA) Akuntansi'45 Journal of Artificial Intelligence and Digital Business JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Keuangan dan Bisnis Jurnal Ekonomi Bisnis dan Manajemen Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Journal of Ekonomics, Finance, and Management Studies
Diah Hari Suryaningrum
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Journal : Akuntansi'45

 1 
Analisis Prosedur Audit Pengujian Substantif Kas dan Setara Kas BPR THV Oleh Kap Joen dan Rekan Femmylia Ferdyan Putri; Diah Hari Suryaningrum
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.v5i2.3355

Abstract

Current asset accounts at rural banks, which are very liquid and easy to move, are in the form of cash and cash equivalents. In rural banks, cash equivalents are in the form of placements with other banks. This account plays an important role in operational activities because it is a place to store company funds for business operations. The company carries out financial audits to determine the cash balance and cash equivalents that have been presented fairly. Examination of cash and cash equivalents accounts through several procedures, one of which is substantive testing. Substantive testing consists of bank confirmation, journal tracing, ledger verification, reconciliation, and presentation and partition evaluation. This research aims to determine whether the audit procedures for substantive testing of cash and cash equivalent accounts carried out by KAP Joen and Rekan for the BPR THV audit are the same as audit procedures in general for substantive testing of cash and cash equivalent accounts. This research method uses qualitative and descriptive analysis techniques. This research concluded that the audit procedures for substantive testing of BPR THV cash and cash equivalents accounts carried out by KAP Joen and Rekan were the same as general audit procedures for substantive testing of cash and cash equivalents accounts. However, the smoothness of substantive audit testing depends on documents from the client; the unpreparedness of documents as audit evidence hinders the audit process.
Analisis Prosedur Audit Kas Setara Kas BLUD Puskesmas X Oleh KAP ENHA Puput Mia Ayuningtias; Diah Hari Suryaningrum
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.v5i2.3362

Abstract

This research aims to analyze the cash equivalent audit procedures at the Regional Public Service Agency, Puskesmas X, which are implemented by the ENHA Public Accounting Office. The research method used is descriptive-qualitative with a case study approach, and the technical data analysis used is descriptive analysis, which is used to describe the cash equivalent audit procedures implemented by KAP ENHA. The cash equivalent audit procedure implemented by KAP ENHA consists of control and substantive tests. Substantive tests carried out by KAP ENHA are: comparing the cash equivalent balance in the financial report with the general ledger; carrying out cash taking; comparing the cash equivalent balance in the current account with the general ledger and trial balance; carrying out bank confirmations; making lead schedules or work papers; and evaluating the adequacy and disclosure of cash equivalents in BLUDs in the financial statements. The results of this research indicate procedures for implementing the audit of cash equivalents in BLUD Puskesmas disclosure of BLUD cash equivalents.
Co-Authors Elvina Hardiyanti Emi Yulia Siska Femmylia Ferdyan Putri Ferina Octaviana Sari Oding Fransis, Ayunda Hefi Dwi Oktavia Innaha Fadhila Nurmawaddah Kineta, Aulya Loso Judijanto Panjaitan, Hastia Twindu Puput Mia Ayuningtias Putri, Kharisma Shofia Yunus Manginte Tabina Aulia Catur Aryanto Yoseb Boari