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All Journal Jurnal Abdimas Sangkabira Jurnal Publikasi Ekonomi dan Akuntansi
Tantri, Gita Khaliana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENDAMPINGAN TERHADAP PENGEMBANGAN SISTEM PELAPORAN KEUANGAN DAN PENCATATAN PIUTANG PADA BUMDES KERTAMULYA Tantri, Gita Khaliana; Baihaki, Izra; Ma'rifah, Ma'rifah; Widyaningsih, Aristanti; Nurrizkiana, Rika
Jurnal Abdimas Sangkabira Vol. 5 No. 2 (2025): Jurnal Abdimas Sangkabira, Juni 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i2.2130

Abstract

Kegiatan pendampingan yang dilakukan bertujuan untuk meningkatkan kemampuan pengelolaan laporan laba rugi dan pencatatan piutang pada Badan Usaha Milik Desa (BUMDes) Kertamulya, Kecamatan Padalarang, Kabupaten Bandung Barat. Permasalahan utama yang dihadapi BUMDes Kertamulya adalah laporan keuangan yang cenderung rumit dan pencatatan piutang yang tidak terstruktur, sehingga sulit dipahami oleh pihak lain dan menghambat proses penagihan piutang. Metode yang digunakan dalam kegiatan meliputi wawancara, diskusi, pelatihan, dan pendampingan langsung kepada bendahara BUMDes dalam penyusunan laporan keuangan dan pencatatan piutang menggunakan Microsoft Excel. Hasil pendampingan menunjukkan bahwa pengurus BUMDes mampu menerapkan sistem pelaporan keuangan yang sederhana, sistematis, dan transparan, serta melakukan pencatatan piutang secara lebih sistematis dan efisien, sehingga meningkatkan akuntabilitas dan transparansi dalam laporan keuangan.
Tinjauan Literatur atas Peran Karakteristik Auditor dalam menentukan Fee Audit dan Implikasinya terhadap Kualitas Audit Rizwandi, Hafiz Fazie; Tantri, Gita Khaliana; Sasmedi, Bagas Fathias; Widaningsih, Mimin
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7102

Abstract

Audit quality is an important aspect in maintaining the credibility of financial statements and reducing information asymmetry between management and stakeholders. Although several studies have examined the relationship between auditor characteristics, audit fees, and audit quality, the findings remain varied and have not been comprehensively reviewed. This article aims to present a literature review on the role of auditor characteristics in determining audit fees and their implications for audit quality. This study employs a literature review method with narrative-qualitative analysis of articles from SINTA and Scopus indexed journals over the past ten years. The results indicate that audit fee determination is influenced by auditor characteristics, including public accounting firm reputation, professional experience, and gender, while also reflecting audit effort intensity, client complexity, and engagement risk. Meanwhile, audit quality is affected by several factors, such as auditor competence and experience, independence, public accounting firm reputation, and auditors’ understanding of clients’ internal control systems. The relationship between audit fees and audit quality shows mixed results, where higher fees may enhance audit quality through increased audit effort, but may also reduce audit quality if they create economic dependence that compromises auditor independence. These findings highlight the importance of considering auditor characteristics in determining audit fees to ensure that audit quality is maintained.
Co-Authors Aristanti Widyaningsih Baihaki, Izra Ma'rifah, Ma'rifah Nurrizkiana, Rika Rizwandi, Hafiz Fazie Sasmedi, Bagas Fathias Widaningsih, Mimin