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All Journal Cakrawala: Jurnal Pengabdian Masyarakat Global Jurnal Riset Akuntansi
Duta Rahma Safira
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Penerapan Metode Vouching Pada Audit Investigatif Atas Siklus Pengeluaran : (Studi Kasus pada PT XYZ) Duta Rahma Safira; Gideon Setyo Budiwitjaksono
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : 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.v2i3.2192

Abstract

Business competition is increasing from time to time, encouraging companies to make financial reports as accurate as possible. These conditions cause companies to try various ways to create good financial reports by acting outside the limits, such as manipulating financial statements which are classified as fraud. The effort that must be made to detect and disclose fraud is an investigative audit that is carried out to detect fraud by collecting and analyzing evidence. PT XYZ as a client of KAP Y is a company in the field of logistics services that requires investigative audit services to reveal indications of fraud that occurred. This research aims to analyze the application of the vouching method in the investigative audit process of the expense cycle. The approach used in this research is a case study-based qualitative approach. The data used is secondary data through interviews with KAP Y auditors. Through the vouching method, the auditor can find fraud that occurs at PT XYZ in the expenditure cycle. The auditor found that there was a large amount of funds spent for unknown reasons and there was no valid evidence that could explain the use of these funds.
Pelestarian Gapura Wringin Lawang Sebagai Potensi Sarana Edukasi di Trowulan Yanda Bara Kusuma; Lugas Nugraha Nadra; Duta Rahma Safira; Marissa Ariny
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 3 No. 3 (2024): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v3i3.3073

Abstract

This research focuses on the preservation of the Wringin Lawang Gate, a cultural heritage site in Trowulan, Mojokerto, which has historical value as a relic of the Majapahit Kingdom. A descriptive qualitative approach is used to evaluate the physical condition, accessibility, community participation, and educational potential contained in this site. The findings show that although the arch structure is still sturdy, there is damage to certain parts due to age and weather factors. Access to this site is quite good, but the supporting facilities are still limited. Educational activities at the Wringin Lawang Gate are still not optimal and require the development of a more structured program. The participation of local communities in site preservation already exists, but needs to be increased through active involvement in education and conservation activities. Recommendations for site managers include improving educational programs through modern technology such as augmented reality, as well as the development of supporting facilities to maximize the potential of the Wringin Lawang Gate as an effective and sustainable educational facility.
Co-Authors Budiwitjaksono, Gideon Setyo Lugas Nugraha Nadra Marissa Ariny Yanda Bara Kusuma