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All Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Dea Gusneli
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analisis Peran Auditor Internal Terhadap Kualitas Laporan Keuangan Studi Kasus pada LAZNAS Dewan Da’wah Fadilla Qusnul Khotimah; Amrizal; Saiful Anwar; Dea Gusneli; Hardi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.7482

Abstract

Good financial statements aid decision-making by ensuring that they are clear and trustworthy to stakeholders. Internal auditors play a very important role in this regard to ensure that financial statements are prepared correctly and in accordance with applicable regulations. This study aims to determine how the role of internal audit affects the quality of financial statements at LAZNAS Dewan Da'wah. Internal auditors are responsible for ensuring that the organization's financial statements are clear, accurate, and in accordance with applicable accounting principles. Therefore, the quality of financial statements must be considered because it affects the decision making of stakeholders. Currently, the role of internal audit is considered as one of the important roles in improving the quality of financial statements. This research uses a qualitative approach, which allows researchers to provide a better picture of the phenomenon in the field. The data collection techniques used in this research are interviews and documentation. The analysis technique used is descriptive analysis technique. Data analysis is done by collecting, selecting raw data, processing and interpreting the data obtained. The results showed that the quality of financial statements was significantly influenced by internal audit. Internal auditors can evaluate and understand financial reports to overcome problems, and good management can overcome problems in the internal accounting system and maintain accurate financial reporting. Effective communication and systematization also contribute to the efficiency and improvement of auditors.
Analisis Kepatuhan Penggunaan Dana Desa yang Efektif dan Efisien di Desa Kemuning Muda Kecamatan Bunga Raya Kabupaten Siak Provinsi Riau Rasiyem; Amrizal; Henny Mulyati; Dea Gusneli; Hardi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.7504

Abstract

Compliance with the use of village funds is the key to successful village development. This research aims to analyze the extent to which village fund management in Kemuning Muda has complied with applicable regulations and produced positive impacts for the village. The aim of this research is to determine the level of compliance with effective and efficient use of village funds. Implementing compliance in the use of village funds and the village government's commitment to the quality of the use of village funds is very important. The compliance methodology for effective and efficient use of village funds involves transparent planning, good understanding of regulations, strict supervision, and accountable financial management. The object of the research is the village of Kemuning Muda, Bunga Raya District, Siak Regency, Riau Province. Data is obtained and obtained from informants through interviews with respondents and created in an actual interview transcription scheme, making it easier to manage research data. It is hoped that this research can make a good contribution to the village government as the recipient and manager of village funds because all of this is intended for the Kemuning Muda community. The analytical method used is a qualitative descriptive method, in the form of interview results and respondent transcripts. The results of this research show that an analysis of compliance with the effective and efficient use of village funds in understanding regulations, financial management of village funds and anticipating potential misuse of financial management reports and the commitment of the village government and village consultative bodies have a very positive influence on the quality of village reports.
Analisis Peran Auditor Internal Terhadap Kualitas Laporan Keuangan Studi Kasus pada LAZNAS Dewan Da’wah Fadilla Qusnul Khotimah; Amrizal; Saiful Anwar; Dea Gusneli; Hardi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.7482

Abstract

Good financial statements aid decision-making by ensuring that they are clear and trustworthy to stakeholders. Internal auditors play a very important role in this regard to ensure that financial statements are prepared correctly and in accordance with applicable regulations. This study aims to determine how the role of internal audit affects the quality of financial statements at LAZNAS Dewan Da'wah. Internal auditors are responsible for ensuring that the organization's financial statements are clear, accurate, and in accordance with applicable accounting principles. Therefore, the quality of financial statements must be considered because it affects the decision making of stakeholders. Currently, the role of internal audit is considered as one of the important roles in improving the quality of financial statements. This research uses a qualitative approach, which allows researchers to provide a better picture of the phenomenon in the field. The data collection techniques used in this research are interviews and documentation. The analysis technique used is descriptive analysis technique. Data analysis is done by collecting, selecting raw data, processing and interpreting the data obtained. The results showed that the quality of financial statements was significantly influenced by internal audit. Internal auditors can evaluate and understand financial reports to overcome problems, and good management can overcome problems in the internal accounting system and maintain accurate financial reporting. Effective communication and systematization also contribute to the efficiency and improvement of auditors.
Analisis Kepatuhan Penggunaan Dana Desa yang Efektif dan Efisien di Desa Kemuning Muda Kecamatan Bunga Raya Kabupaten Siak Provinsi Riau Rasiyem; Amrizal; Henny Mulyati; Dea Gusneli; Hardi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.7504

Abstract

Compliance with the use of village funds is the key to successful village development. This research aims to analyze the extent to which village fund management in Kemuning Muda has complied with applicable regulations and produced positive impacts for the village. The aim of this research is to determine the level of compliance with effective and efficient use of village funds. Implementing compliance in the use of village funds and the village government's commitment to the quality of the use of village funds is very important. The compliance methodology for effective and efficient use of village funds involves transparent planning, good understanding of regulations, strict supervision, and accountable financial management. The object of the research is the village of Kemuning Muda, Bunga Raya District, Siak Regency, Riau Province. Data is obtained and obtained from informants through interviews with respondents and created in an actual interview transcription scheme, making it easier to manage research data. It is hoped that this research can make a good contribution to the village government as the recipient and manager of village funds because all of this is intended for the Kemuning Muda community. The analytical method used is a qualitative descriptive method, in the form of interview results and respondent transcripts. The results of this research show that an analysis of compliance with the effective and efficient use of village funds in understanding regulations, financial management of village funds and anticipating potential misuse of financial management reports and the commitment of the village government and village consultative bodies have a very positive influence on the quality of village reports.
Co-Authors Amrizal Fadilla Qusnul Khotimah Hardi Henny Mulyati Rasiyem SAIFUL ANWAR