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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business NUSANTARA : Jurnal Ilmu Pengetahuan Sosial International Journal of Public Budgeting, Accounting and Finance Management Studies and Entrepreneurship Journal (MSEJ) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING ProBisnis : Jurnal Manajemen Gemilang: Jurnal Manajemen dan Akuntansi The International Conference on Education, Social Sciences and Technology (ICESST) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Conference on Sciences Development and Technology Proceedings of The International Conference on Business and Economics International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu International Journal of Management, Economic and Accounting
Yulisfan
Universitas Pembangunan Panca Budi
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Strengthening Transparency and Accountability of Village-Owned Enterprises (BUMDes) through Community-Based Internal Audit Assistance Yulisfan Yulisfan; M Irsan Nasution
Proceeding of The International Conference on Business and Economics Vol 3 No 2 (2025): July : Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbe-untagsmg.v3i2.3071

Abstract

Strengthening transparency and accountability in the financial management of Village-Owned Enterprises (BUMDes) is crucial in promoting good village governance. However, many BUMDes still face challenges such as weak record-keeping systems, the absence of internal audits, and limited human resource competencies in financial aspects. This community service activity aims to build an internal audit system as a strategy to improve the financial governance of BUMDes in Pematang Serai Village, Tanjung Pura Sub-District. The approach used is Community-Based Participatory Action Research (CBPAR), which emphasizes active community involvement throughout the process. The stages of the activity include problem identification, internal audit and basic accounting training, preparation of financial SOPs, implementation of the initial audit, and evaluation of the results. The results show that BUMDes administrators are able to independently conduct internal audits, compile cash reports and transaction documentation more systematically, and present the results in village deliberation forums. This activity also succeeded in increasing the capacity of administrators to compile simple digital reports using Excel. Community participation also encouraged the formation of a new culture that is more transparent and open to the process of managing village finances. This activity not only produced administrative outputs but also created institutional transformation that promotes more integrity-based BUMDes governance. The educational-participatory approach in internal audits has proven effective and is feasible to be replicated in other villages with similar conditions as part of efforts to strengthen good governance at the local level.
PENGARUH REPUTASI AUDITOR, ROTASI AUDIT, KOMITE AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR SEKTOR INFRASTRUKTUR SUBSEKTOR KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Wiliam, Gloria; Flora, Flora; Surya, Vennessa; Wang, Steffany; Rahmi, Namira Ufrida; Yulisfan, Yulisfan
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5758

Abstract

Pada iperekonomian isuatu inegara, ipasar imodal imempunyai itugas ikrusial ikarena idapat imenerangkan ifungsi ikeuangan idan iperekonomian isecara ibersamaan. iKeberadaannya idianggap imemiliki itujuan iekonomi ikarena imenyediakan isarana iuntuk imeneruskan ikepentingan idua ipihak, iyaitu iinvestor iyang imemegang ibiaya itambahan iserta ipenerbit iyang imemerlukan ibiaya. iLaporan ikeuangan iyang ididukung ioleh ikualitas iaudit iyang ibaik iberperan idalam imelambungkan ireputasi iperusahaan iserta imengurangi ikeraguan iinvestor iterhadap ikredibilitas iperusahaan itersebut. iPenelitian iibertujuan iiuntuk iimengevaluasi iidampak iireputasi iiauditor, iirotasi iiaudit, iikomite iiaudit, iidan iifee iiaudit iiterhadap iikualitas iiaudit iipada iiperusahaan iimanufaktur iisektor iiinfrastruktur iisubsektor iikonstruksi iiyang iitercatat iidi iiBursa iiEfek iiIndonesia ii(BEI). iiSetiap iiperusahaan iidi iisektor iitersebut iiyang iiterdaftar iidi iiBursa iiEfek iiIndonesia ii(BEI) iitermasuk iidalam iipopulasi iipenelitian iiini ii. iTeknik ipemilihan isampel imenetapkan imetode ipurposive isampling, idi imana isampel idipilih iberdasarkan ipedoman ikhusus, ihingga idiperoleh i60 isampel ipenelitian. iHasil ipenelitian imembuktikan ibahwa ireputasi iauditor imempunyai idampak inegatif iyang isignifikan ipada ikualitas iaudit isecara iparsial. iRotasi iaudit idan ikomite iaudit itidak imempunyai idampak isignifikan iterhadap ikualitas iaudit. iSedangkan, ifee iaudit iperusahaan imemiliki ipengaruh isignifikan isecara iparsial ipada ikualitas iaudit. iSecara isimultan, ireputasi iauditor, irotasi iaudit, idan ikomite iaudit isecara ibersamaan iberdampak ipositif idan isignifikan iterhadap ikualitas iaudit.
Co-Authors Abdul Habib Sitompul Adilla Fiqria Agustina Indriani Asriani, Linda Dedi Agus Pratikno ERLINA Fachri, Fadhlan Faurini, Novi Felix Liong Fildzah Shabrina Flora Flora, Flora Florensia Florensia Idhar Yahya Irvania Cherry Ismail M Irsan Nasution M. Irsan Nasution Nabila Indah Sary Naila Lizanty Khair Harahap Namira Ufrida Rahmi Namira Ufrida Rahmi Nur Aziza Nur Azizah Rimba Shimanjuntak Rimba Simanjuntak Rina Ananda Sheyla Tri Vanny Surya, Vennessa Syari, Meilya Evita Wang, Steffany Wiliam, Gloria Yola Dwi Afila Zebua, Totona Berkat Elsuran Zulkarnain