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All Journal Pemberdayaan Masyarakat: Jurnal Aksi Sosial Scripta Economica: Journal of Economics, Management, and Accounting
Muhammad Agil Al Hadif
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Engineering

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Penguatan Literasi Dan Bekal Dasar Moderasi Beragama Sejak Dini Di Sekolah Dasar Negeri Banjiran Zuyyina Amalia Mustaqim; In’am Mujahidin; Muhammad Agil Al Hadif; Ahmad Yusuf Sholah; Tamma Yaktafia; Insaniyah Masykuri; Faiha Irana; Bagas Heradhyaksa
Pemberdayaan Masyarakat : Jurnal Aksi Sosial Vol. 1 No. 3 (2024): September : Pemberdayaan Masyarakat: Jurnal Aksi Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aksisosial.v1i3.399

Abstract

Walisongo State Islamic University KKN students held a socialization on the importance of literacy and basic provisions for religious moderation from an early age at the banjiran public elementary school where the purpose of this socialization was carried out to provide a deep understanding to teachers, students about the importance of religious literacy in shaping the character of good and religious children. Religious moderation literacy is the ability to understand, interpret and apply religious teachings in a balanced and tolerant manner. Religious moderation literacy also includes the ability to communicate effectively about the values of moderation and to coexist harmoniously with individuals from various religious backgrounds. In this socialization, learning media such as videos, summary materials in the form of power points and also educational applications are used to convey the values of religious moderation.
Penerapan Prosedur Audit atas Akun Piutang Usaha: Studi pada Kantor Akuntan Publik Bayudi, Yohana, Suzy, Arie (KAP BYSA) Cabang Semarang Muhammad Fathur Rohim; Muhammad Agil Al Hadif
Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/8bk37e65

Abstract

This study aims to analyze the implementation of audit procedures on accounts receivable at the Public Accounting Firm Bayudi, Yohana, Suzy, Arie (KAP BYSA), Semarang Branch. A descriptive case study approach was used with a qualitative method. Data were collected through internal audit documentation, non-participatory observation, and literature review of audit standards such as SA 315, SA 330, SA 500, and SA 530. The findings indicate that auditors generally comply with professional audit standards, particularly in gathering audit evidence (SA 500) and understanding the entity and its environment (SA 315). However, the application of SA 330 and SA 530 remains suboptimal, especially regarding risk response and the use of statistically-based sampling methods. Key findings include weaknesses in internal control documentation, non-conservative allowance estimation for doubtful accounts, and insufficient disclosure of related-party receivables. This study emphasizes the need to improve documentation quality, adopt audit technologies such as ACL, and enhance risk-based substantive testing strategies. Strengthening these aspects is expected to enhance the effectiveness of accounts receivable audits and contribute to the integrity of financial reporting, thereby safeguarding stakeholder interests.
Co-Authors Ahmad Yusuf Sholah Bagas Heradhyaksa Faiha Irana Insaniyah Masykuri In’am Mujahidin Muhammad Fathur Rohim Tamma Yaktafia Zuyyina Amalia Mustaqim