Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal International Journal of Economics and Management Sciences
Kartika Retnaningrum
Unknown Affiliation
Decision Sciences, Operations Research & Management Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Implemantation Of Audit Procedures For Cash And Cash Equivalent Accounts Of T Foundation By KAP Djoko Soerjadi Kartika Retnaningrum; Sri Trisnaningsih
International Journal of Economics and Management Sciences Vol. 2 No. 1 (2025): International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i1.155

Abstract

Cash is a crucial asset in a company and is often a prime target for fraud. Therefore, it is necessary to conduct a rigorous financial examination of cash equivalents to ensure that an entity's cash balance has been recorded correctly. T Foundation is a non-profit educational foundation that relies on cash in financing its operational activities. This study was conducted to analyze the implementation of cash account audit procedures at the T Foundation carried out by KAP Djoko Soerjadi in accordance with general cash equivalent audit procedures. The research method used is descriptive qualitative. The results showed that what was done by KAP Djoko Soerjadi at the T Foundation on cash equivalents had complied with the established audit procedures. However, in the implementation process, auditors face several obstacles, such as the slow response from clients in providing data information needs and complementary documents, which results in hampering the audit process so that the work takes longer than expected.
Co-Authors Sri Trisnaningsih