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All Journal Jurnal Ecoment Global: Kajian Bisnis dan Manajemen El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
R. Sjarief Hidajat
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analysis of Evidence Discrepancies in Employee Spending Audit Procedures at ABC University by KAP LMR Dwi Puspita, Tasya; R. Sjarief Hidajat
Jurnal Ecoment Global Vol. 9 No. 2 (2024): Edisi Agustus 2024
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jeg.v9i2.4448

Abstract

This study investigates the audit of employee expenditures at ABC University, focusing on lecturer certification allowances. A qualitative method with a descriptive analysis approach was used to identify discrepancies between computer data archives (ADK) and payment orders (SPM). The results reveal discrepancies in the amounts reported in ADK and SPM concerning the lecturer certification allowances at ABC University. Although not materially significant, these findings indicate potential risks to the university’s internal control over financial administration. Verification with the university confirmed that administrative errors were the primary issue, highlighting the need to enhance audit procedures to improve financial reporting accuracy and strengthen internal control systems. This study underscores the necessity for improved audit procedures to enhance financial reporting accuracy and fortify internal control systems. The findings contribute to understanding and recommending improvements in financial management practices within higher education institutions, aiming to enhance transparency and accountability in university financial management.
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, Pemahaman Teknologi Informasi dan Sosialisasi Terhadap Penerapan SAK EMKM : Studi Kasus UMKM di Kecamatan Rungkut Kota Surabaya Arlangga Cahyo Gumelar Herdianto; R. Sjarief Hidajat
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.5184

Abstract

This study aims to examine the effect of education level, accounting understanding, information technology understanding and socialization on the implementation of SAK EMKM. The data of this study are primary data. The questionnaire was given to MSME actors in Rungkut District, Surabaya City. The sample was taken using the probability sampling method, namely random sampling, and 100 MSMEs registered in Rungkut District were obtained. This study uses SEM-PLS Analysis using the SmartPLS 4.0 application. The results indicate information technology understanding and socialization influencing the implementation of SAK EMKM. While the level of education and accounting understanding did not have a positive influence on it. This study has several shortcomings and limitations. Therefore, the next study can further develop the discussion and more accurate results by providing other variables that represent the factors of SAK EMKM implementation.
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, Pemahaman Teknologi Informasi dan Sosialisasi Terhadap Penerapan SAK EMKM : Studi Kasus UMKM di Kecamatan Rungkut Kota Surabaya Arlangga Cahyo Gumelar Herdianto; R. Sjarief Hidajat
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.5184

Abstract

This study aims to examine the effect of education level, accounting understanding, information technology understanding and socialization on the implementation of SAK EMKM. The data of this study are primary data. The questionnaire was given to MSME actors in Rungkut District, Surabaya City. The sample was taken using the probability sampling method, namely random sampling, and 100 MSMEs registered in Rungkut District were obtained. This study uses SEM-PLS Analysis using the SmartPLS 4.0 application. The results indicate information technology understanding and socialization influencing the implementation of SAK EMKM. While the level of education and accounting understanding did not have a positive influence on it. This study has several shortcomings and limitations. Therefore, the next study can further develop the discussion and more accurate results by providing other variables that represent the factors of SAK EMKM implementation.
Co-Authors Ade Feri Agustin Arlangga Cahyo Gumelar Herdianto Dwi Puspita, Tasya