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All Journal Jurnal Ilmiah Multidisiplin (JUKIM) Journal of Innovation and Sustainable Empowerment Jurnal Penelitian dan Pengabdian Masyarakat
Rahadian Amrullah
Universitas Pamulang
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pemberdayaan Pengelola Keuangan UKS Melalui Pengendalian Internal Berbasis Coso di SMKS YP 17 Rahadian Amrullah; Indah Kritianti
Journal of Innovation and Sustainable Empowerment Vol. 5 No. 1 (2026)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jise.v5i1.189

Abstract

Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan meningkatkan efektivitas pengendalian internal dalam rangka memperkuat transparansi pengelolaan keuangan Unit Kegiatan Siswa (UKS) di SMKS YP 17 Kota Cilegon. Program dilaksanakan melalui tiga tahapan utama, yaitu analisis kondisi awal, pelatihan dan pendampingan, serta implementasi sistem pengendalian internal berbasis kerangka COSO. Hasil analisis menunjukkan bahwa UKS menghadapi kelemahan pada struktur organisasi, pembagian tugas, serta ketiadaan SOP dan mekanisme pertanggungjawaban yang terdokumentasi. Melalui pelatihan mengenai lima komponen COSO, peserta yang terdiri dari pembina, bendahara, dan perwakilan siswa menunjukkan peningkatan pemahaman mengenai akuntabilitas keuangan. Implementasi SOP baru, pencatatan digital, serta verifikasi pengeluaran menghasilkan peningkatan ketepatan waktu pelaporan dan kelengkapan bukti transaksi. Evaluasi kegiatan menunjukkan bahwa penerapan prinsip COSO mampu memperkuat seluruh elemen pengendalian internal, termasuk lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan. Secara keseluruhan, PkM ini memberikan kontribusi nyata terhadap peningkatan tata kelola dan transparansi keuangan UKS di lingkungan sekolah kejuruan.
Pengaruh Audit Internal Dan Good Corporate Governance Terhadap Nilai Perusahaan Rahadian Amrullah; Indah Kristianti
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 3 (2026): August 2026 In Press
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/h55thw78

Abstract

This study aims to examine the effect of internal audit and good corporate governance on firm value in financial sector companies listed on the Indonesia Stock Exchange during the 2023–2024 period. The study employed a quantitative approach with an associative research design. Secondary data were obtained from annual reports and financial statements of the sampled companies. The sample consisted of 24 financial sector companies selected using purposive sampling, resulting in 48 observations. Data were analyzed using panel data regression with the assistance of Eviews-12 software. The results indicate that internal audit, proxied by the number of internal auditors, has no significant effect on firm value, as evidenced by a probability value of 0.4394. Good corporate governance, proxied by institutional ownership, also has no significant effect on firm value, with a probability value of 0.7023. Simultaneous testing shows a Prob(F-statistic) value of 0.6532, indicating that internal audit and good corporate governance jointly have no significant effect on firm value. These findings suggest that internal monitoring mechanisms and corporate governance practices in the financial sector have not been sufficiently effective in influencing investor perceptions and enhancing firm value in the capital market 
Factors Affecting Going Concern Audit Opinions In Companies Listed On The Indonesia Stock Exchange In 2020–2022 Rahadian Amrullah; Fadli Nuryasin
Jurnal Ilmiah Multidisiplin Vol. 4 No. 04 (2025): Juli: Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jukim.v4i04.2151

Abstract

Going concern audit opinion is an opinion issued by auditors to ensure whether the company can maintain its survival. There are many factors that form the basis and guidelines for auditors in issuing going concern opinions and assessing the fairness of financial statements. This study aims to determine whether there is a positive potential for audit tenure, financial leverage and company growth on going concern audit opinions in companies listed on the IDX in 2020–2022. Using purposive sampling technique, a sample of 60 manufacturing companies was obtained. The company's annual report is the source of data in this study. The research test tool uses SPSS version 25. The T test is used to analyze the relationship between variables. The results of the research test state that audit tenure, financial leverage have an effect and company growth has no effect on going concern audits.
Co-Authors Fadli Nuryasin Indah Kristianti Indah Kritianti