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All Journal Balance : Media Informasi Akuntansi dan Keuangan Educational Studies and Research Journal
Wardani, Aulia Kusuma
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Economics, Econometrics & Finance

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Analisis Prosedur Audit Utang Pada PT ABC oleh Kantor Akuntan Publik Namira Nuryanto, Nuryanto; Pratiwi, Christa Dian; Bida, Yance; Wardani, Aulia Kusuma; Kurniasari, Isnaini Hijriyah
Balance: Media Informasi Akuntansi dan Keuangan Vol. 17 No. 1 (2025): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v17i1.18943

Abstract

This article aims to analyze the debt audit procedures at PT ABC by public accounting firm Namira where this study discusses the procedures and preparation of third party debt audit work papers at PT ABC by KAP Namira. A company will need the help of a third party, namely an auditor to determine the effectiveness of internal controls and the fairness of the financial statements to be examined. With the help of auditors, evidence on the preparation of the company's financial statements can be examined and evaluated in order to improve the ability to manage funding sources for the sustainability of the company's activities and increase the confidence of users of the financial statements produced by the company. In this case the auditor must examine all the components of the company's financial statements, one of which is on the balance sheet there is an account that must be checked by the auditor, namely debt. The debt arises because the company cooperates with third parties to carry out production activities and borrow funds for the sustainability of the company. Debt itself is a liability component that greatly affects every transaction that occurs, because trade payables are company obligations that must be paid and there are nominal misstatements that are very material for the sustainability of a company. To prevent this from the debt balance, it is necessary to conduct an audit as well as an examination. Based on the final project that the author has compiled, it comes from the internship activities that have been carried out and knows the debt audit procedures implemented by KAP NAMIRA including evaluating internal control evaluations, making top schedules and supporting schedules to sending debt confirmations and also doing vouching.
Analisis Kualitas Website MyInternship dengan Metode Webqual 4.0 dan Importance Performance Analysis Rahman, Maruf Aulia; Wirawan, Adhitomo; Wardani, Aulia Kusuma; Olifia, Jessica; Puspitasari, Ayu; Fajrin, Aulia
Educational Studies and Research Journal Vol. 3 No. 1 (2026): Educational Studies and Research Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/345g5055

Abstract

Penelitian ini bertujuan untuk mengetahui kualitas website MyInternship Polibatam dari persepsi pengguna dengan menggunakan metode Webqual dan Importance-Performance Analysis (IPA). Penelitian ini menggunakan probability sampling dengan cluster sampling. Jumlah responden sebanyak 316 responden yang merupakan mahasiswa Polibatam yang memulai magang pada periode 2024 dengan menggunakan Webqual dan Importance-Performance Analysis (IPA). Berdasarkan hasil analisis deskriptif dan gap analysis, diperoleh bahwa kinerja website MyInternship Polibatam sudah memenuhi kepuasan, kepentingan, dan harapan pengguna. Berdasarkan hasil Importance Performance Analysis (IPA), diketahui bahwa masih terdapat beberapa indikator yang berada dalam area kuadran pertama, sehingga perlu ditingkatkan kinerjanya. Penelitian ini hanya berfokus pada dua metode evaluasi, yaitu Webqual 4.0 dan Importance-Performance Analysis. Penelitian ini menunjukkan MyInternship Polibatam memenuhi kepuasan, kepentingan, dan harapan pengguna dan hasil Importance Performance Analysis (IPA) diketahui bahwa masih terdapat beberapa indikator yang berada dalam area kuadran pertama, sehingga perlu ditingkatkan kinerjanya
Co-Authors Adhitomo Wirawan Ayu Puspitasari, Ayu Bida, Yance Christa Dian Pratiwi Fajrin, Aulia Jessica Olifia Kurniasari, Isnaini Hijriyah Nuryanto Nuryanto Rahman, Maruf Aulia