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All Journal Dewantara: Jurnal Pendidikan Sosial Humaniora Jurnal Manajemen Riset Inovasi
Sofi Yulia Rakhmawati
Unknown Affiliation
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Hubungan Antara Audit Internal Dan Kualitas Laporan Keuangan Di SMKN 1 Surabya Sofi Yulia Rakhmawati
Dewantara : Jurnal Pendidikan Sosial Humaniora Vol. 2 No. 2 (2023): Juni: Dewantara: Jurnal Pendidikan Sosial Humaniora
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/dewantara.v2i2.1034

Abstract

This study aims to analyze the relationship between internal audit and the quality of financial reporting at SMKN 1 Surabaya. Data collection was carried out through interviews with relevant parties in the school, such as the school finance sub-section. Data analysis was carried out using a qualitative descriptive analysis technique, in which the results of the interviews were analyzed and interpreted to understand the relationship between internal audit and the quality of financial reporting at SMKN 1 Surabaya. Internal audit plays an important role in improving the quality of financial reports because internal audit plays an important role in checking financial and accounting activities carried out internally in an organization. Internal audit helps ensure that information on financial and accounting activities in schools is carried out correctly and in accordance with applicable rules and regulations. In the context of schools, the quality of financial reporting is very important because schools are public educational institutions that are funded by the government and the general public. Internal audits at SMKN 1 Surabaya are carried out regularly to control all school activity programs, identify problems that occur, check financial reports, and provide recommendations for improvement. The results of the study show that internal audit contributes positively to the quality of financial reporting at SMKN 1 Surabaya.
Optimalisasi RKAS Dalam Meningkatkan Mutu Sekolah Melalui Pengembangan Human Capital Di SMKN 3 Tuban Sofi Yulia Rakhmawati
Jurnal Manajemen Riset Inovasi Vol. 1 No. 3 (2023): Juli : Jurnal Manajemen Riset Inovasi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/mri.v1i3.1260

Abstract

This study aims to identify how the development of human capital can be improved through optimizing the School Activity Plan and Budget (RKAS) in an effort to improve school quality. Through a qualitative approach, data was collected through observation, interviews, and analysis of documents related to the implementation of the RKAS at SMKN 3 Tuban. The results of the research show that developing human capital through optimizing RKAS has the potential to improve school quality. Funds allocated wisely for teacher and student training programs, as well as extracurricular support and collaboration with other schools and industry visits, were able to develop teacher and student competencies. Optimal implementation of RKAS plays an important role in facilitating human capital development by ensuring proper allocation of funds and programs that are relevant to school needs.
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