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All Journal JAM Jurnal Riset Mahasiswa Akuntansi (JRMA) JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Competitive Jurnal Akuntansi dan Keuangan Studi Akuntansi dan Keuangan Indonesia (SAKI) Nusantara Science and Technology Proceedings Jurnal PKM Manajemen Bisnis PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi IIJSE Jurnal Pengabdian Masyarakat SENSASI Seminar Nasional Pariwisata dan Kewirausahaan (SNPK)
R. Muh. Syah. Arief Atmaja Wijaya
Universitas Pembangunan Nasional Veteran Jawa Timur
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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AUDITORS’ PROFESSIONAL JUDGMENT IN EVALUATING AUDIT EVIDENCE SUFFICIENCY Alim Matur Rosyidah; Raden Muhammad Syah Arief Atmaja Wijaya
COMPETITIVE Vol 10 No 1 (2026): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v10i1.15203

Abstract

Ensuring sufficient audit evidence is a core aspect of auditors’ professional responsibility in preventing material misstatements. This study aims to obtain empirical evidence on how auditors apply professional judgment in assessing audit evidence sufficiency for revenue accounts. Using a qualitative case study at Public Accounting Firm SS, data were collected through semi-structured interviews with two auditors and validated by document triangulation. Results show that approximately 80% of audit effort is directed toward revenue verification, reflecting its high-risk nature. Auditors apply professional judgment by considering materiality (quantitative threshold of 10% profit or 1% of total assets), audit risk, and transaction complexity. Supervision and team collaboration strengthen judgment reliability and accountability. The study concludes that structured professional judgment enhances evidence sufficiency and audit quality, emphasizing the need for continuous supervision and reflective team discussions.
Strategi Peningkatan dan Pertanggungjawaban Dana pada Panti Asuhan Darul Hikmah Gubeng Surabaya Jawa Timur R. Muh. Syah Arief Atmaja Wijaya; Diah Hari Suryaningrum; Munari Munari; Zidan Ardiansyah; Alexa Nora Soraya; Meylina Amelia Ardi; Melati Cahyaning; Faizah Mahdiyyah Fiddien
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.2056

Abstract

This community service activity aims to enhance transparency and strategic fund management at the Darul Hikmah Gubeng Orphanage in Surabaya by leveraging digital technology and strengthening the institution’s branding capabilities. A participatory approach was implemented through training in visual content creation using Canva and CapCut, as well as outreach on the QRIS-based digital donation system. Evaluation, conducted through questionnaires and group discussions, demonstrated an increase in the administrators’ understanding of the concepts of accountability, public reporting, and digital communication skills. The results of the activity indicate that the social branding strategy and reporting through social media contributed significantly to building donor trust and expanding the community support network. This model is expected to be replicated in other social institutions with similar needs.
Co-Authors Alexa Nora Soraya Alifia Putri P. Alim Matur Rosyidah Anty Wulandari Aribah Drajat, Nabilah Arief Budiman Chrisna Putra Bayu Condro Widodo, S.E., M.S.A Diah Hari Suryaningrum Diarany Sucahyati Fadhiatus Zahro Faizah Mahdiyyah Fiddien Farrel Sabililillah Haryati, Tantina Iieva Suryananingtys Melati Cahyaning Meylina Amelia Ardi Muhammad Aditya Bahruna Munari, Munari Rohim, Nadhira Irfanaja Rosyidah, Alim Matur Sri Trisnaningsih Suci Nurul Khotimah Vania Sharon Ardelia Satmono Vicky Vendy Zidan Ardiansyah