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All Journal Jurnal Ilmu dan Riset Akuntansi JBT (JURNAL BISNIS dan TEKNOLOGI) J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Ita Megasari, Ita
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mechanical Engineering Social Sciences

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AUDIT BERBASIS RISIKO DALAM PENGUJIAN ATAS PENGENDALIAN INTERN PADA SIKLUS PENDAPATAN Megasari, Ita
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 11 (2014)
Publisher : STIESIA

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Abstract

The purpose of the research is to find out how the implementation of Audit Berbasis Risiko (ABR) in examining internal control especially in the revenue cycle. This research is a qualitative research that uses case study approach. This research focuses on the implementation of ABR at Faculty of Psychology – University of Surabaya, exactly “Pusat Konsultasi dan Layanan Psikologi (PKLP)”. The revenue of activity consists of the stages of acceptance of the order, the credit approval stage, the stage of billing, receipts, and invoices, shipment and delivery stages of psychological test result report, collection, cash receipts.The result of this research shows that internal auditor should prioritize testing and observation in an activity that has a significant risk. This risk can appear from external and internal factors. In this research is found 10 (ten) risks appear on revenue cycle – PKLP, and risks that affect most of the risk is transactional risk. The critical problem area of research is the stages of acceptance of the order, collection, and , cash receipts. Thereore, it is necessary to further improvement and monitoring of the improvement activities for both the CPA.Keywords: risk-based audit, critical problem areas, risk management
IMPLEMENTASI AUDIT OPERASIONAL UNTUK MENINGKATKAN EFEKTIVITAS DAN EFISIENSI PENGENDALIAN INTERNAL PADA ORGANISASI NIRLABA: Studi Kasus pada Unit Kelompok Studi – Universitas “X” Megasari, Ita
JBT (JURNAL BISNIS dan TEKNOLOGI) Vol. 3 No. 1 (2016): JBT (Jurnal Bisnis dan Teknologi)
Publisher : Nsc Press

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Abstract

This study aims to determine how the operational audit applied to the Unit Study Group - University “X”, thus helping the management in solving various problems faced and provide recommendations for improvements required by the organization. This study is a qualitative study using a case study approach. Operational audit is done through 4 (four) stages, namely a preliminary survey to gain an overview of the organization in general, then do the analysis and verification of the evidence, evaluating the results of the audit, and the last stage is to report the results of the audit. The results of this study indicate that the internal control system at Unit Study Group - University “X” is still need for improvement, namely the need to complete the organizational structure to the job description, the internal control of the supporting evidence , making policy in writing related to calculation of salary expenditure implementing the project, to resume cooperation networks with the media to improve the image Unit Study Group- University “X”, as well as adding staff to assist in the areas of administration and finance.
Evaluasi Sistem Pengendalian Internal Aset Tetap Masjid Al Hikmah Karang Tembok Surabaya Fahmi, Achmad; Megasari, Ita
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 6: Oktober 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i6.11015

Abstract

Penelitian ini bertujuan untuk mengevaluasi apakah sistem pengendalian internal aset tetap yang diterapkan di Masjid Al Hikmah Surabaya telah sesuai dengan COSO (Committee of Sponsoring Organization Commission). Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara dan observasi aset tetap masjid.  Hasil penelitian juga menunjukkan bahwa pengendalian internal aset tetap pada Masjid Al Hikmah belum sepenuhnya sesuai dengan komponen pengendalian internal berbasis COSO.  Dari lima komponen unsur pengendalian internal yang telah sesuai dengan COSO adalah lingkungan pengendalian, informasi dan komunikasi, dan pengawasan. Sedangkan komponen yang belum sepenuhnya sesuai adalah penilaian resiko, dan pengendalian.
Interaksi Antara Regulasi Perpajakan Digital dan Praktik Bisnis Online: Studi Kasus PPN di Marketplace Moch. Arsy Basyar; Megasari, Ita
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.v4i6.11471

Abstract

Penelitian ini menganalisis interaksi antara regulasi perpajakan digital dan praktik bisnis online dengan fokus pada penerapan, pemahaman, serta dampak kebijakan PPN 11% di marketplace. Pendekatan yang digunakan adalah kualitatif deskriptif melalui wawancara mendalam terhadap tiga pelaku usaha berskala mikro, kecil, menengah, serta satu konsultan pajak, didukung data sekunder dari regulasi dan literatur. Hasil penelitian menunjukkan penerapan PPN 11% difasilitasi sistem pemotongan otomatis, namun pemahaman pelaku usaha beragam. UMKM memandangnya sebagai beban yang menekan daya beli, sedangkan usaha menengah menilainya adil meski sosialisasi kurang. Rendahnya literasi perpajakan digital menyebabkan kepatuhan masih pasif. Dampaknya terlihat pada penyesuaian harga dan daya saing, terutama pada konsumen sensitif harga seperti Generasi Z. Temuan ini mendukung Institutional Theory dan Theory of Planned Behavior. Implikasinya, pemerintah perlu memperkuat sosialisasi dan literasi, sementara pelaku usaha harus mengintegrasikan strategi kepatuhan dan adaptasi bisnis agar tetap kompetitif.
Co-Authors Fahmi, Achmad Moch. Arsy Basyar