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All Journal Jurnal Riset Akuntansi Kajian Ekonomi dan Akuntansi Terapan
Alisa Afrianti
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Economics, Econometrics & Finance Other

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Peranan Audit Manajemen Dalam Rangka Pengendalian Efisiensi dan Efektivitas Fungsi Keuangan di PT Bank Mandiri ( Persero) Alisa Afrianti; Tuti Meutia
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1790

Abstract

This study explores the role of Management Audit in controlling the Efficiency and Effectiveness of the Financial Function at PT Bank Mandiri (Persero). Management audit plays an important role in evaluating the performance of management and internal control systems in an organization. By conducting periodic management audits, PT Bank Mandiri can identify potential problems, weaknesses, and opportunities for improvement in financial management so as to improve performance and reduce potential risks. The findings suggest that Management Audit is not only important to ensure compliance with internal regulations and policies but also to optimize resource utilization, identify profitable investment opportunities, and minimize financial risks. This serves as a strategic instrument in supporting the achievement of company goals and maintaining overall business continuity.This paper delves deeper into the importance of Management Audit in maintaining the financial health and business continuity of PT Bank Mandiri in the midst of the evolving dynamics of the banking industry. The analysis conducted, among others, examines management audit practices implemented by banks, challenges faced, and recommendations for improving the effectiveness of management audits to support the achievement of optimal financial and operational goals at PT Bank Mandiri.
Pengaruh Audit Investigasi Terhadap Pencegahan Dan Pengungkapan Fraud Anggi Sari Tambunan; Alisa Afrianti; Khairatul Muna
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 2 (2024): Juni : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v1i2.130

Abstract

This study discusses the importance of investigative audits in uncovering fraud and corruption in Indonesia. Investigative audits are conducted using specific approaches, procedures, and techniques that are different from regular audits. The auditor's investigative ability is indispensable in identifying fraud. Fraud prevention is also important to eliminate the causes of fraud. The professionalism of auditors also plays an important role in fraud disclosure. The research method used in this study is qualitative by conducting a literature review to support the findings. Investigative audits are described as audits that aim to identify and uncover fraud, by involving fraud prevention strategies in financial statements. Forensic audits and investigative audits are proposed as solutions to prevent fraud. In the context of repressive actions, investigative audits are considered as steps to deal with fraud that occurs. To increase the role of investigative audit in uncovering fraud, it is necessary to improve the skills and experience of investigative auditors, adequate resource allocation, and establish good cooperation with related parties
Co-Authors Anggi Sari Tambunan Khairatul Muna Tuti Meutia