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All Journal Journal of Institution And Sharia Finance Vokatek : Jurnal Pengabdian Masyarakat
Yulia Yunita Yusuf
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Humanities Economics, Econometrics & Finance Social Sciences

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Pendampingan Pengelolaan Kas Dengan Aplikasi Pencatatan Sederhana Berbasis Digital Pada UMKM Es Teler 88 Novia Ramadhani; Ahmad Nashiruddin Mushoddiq Rahman; Yulia Yunita Yusuf; Andi Faisal; Adriansyah
Vokatek : Jurnal Pengabdian Masyarakat Volume 3: Issue 2 (Juni 2025)
Publisher : Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/vokatekjpm.v3i2.618

Abstract

Usaha mikro sering kali menghadapi kendala dalam mengelola keuangan, terutama pada pencatatan dan pengawasan kas. Melalui pengalaman langsung bersama pelaku UMKM Es Teler 88, kami menemukan bahwa pencatatan masih dilakukan secara manual dan tidak terstruktur. Hal ini menyebabkan kesulitan dalam memantau alur keuangan usaha. Dalam kegiatan ini, diberikan edukasi dan pendampingan sederhana mengenai pentingnya pencatatan kas harian, pemisahan antara keuangan pribadi dan usaha, serta pembuatan dana darurat. Dengan perubahan kecil namun konsisten, pemilik usaha mulai menyadari manfaat pencatatan dalam membantu pengambilan keputusan dan menjaga keberlanjutan usahanya. Harapannya, langkah ini bisa menjadi awal menuju pengelolaan keuangan yang lebih baik bagi pelaku usaha mikro.
Bridging the Audit Expectation Gap: A Systematic Review of Stakeholder Perspectives and Reform Initiatives Andi Nurrahma Gaffar; Adriansyah, Adriansyah; Yulia Yunita Yusuf; Suhartono
Journal of Institution and Sharia Finance Vol. 8 No. 2 (2025): DESEMBER
Publisher : Program Studi Perbankan Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/joins.v8i2.8335

Abstract

This study systematically reviews the phenomenon of the Audit Expectation Gap (AEG), which reflects the disparity between what the public expects from auditors and what auditors are professionally required to deliver. Using a Systematic Literature Review (SLR) based on PRISMA 2020, thirty-five peer-reviewed articles published between 2010 and 2025 were analyzed across various countries and stakeholder perspectives. The findings reveal that AEG is a multidimensional issue shaped by technical, social, and communicative factors. Five dominant determinants were identified: auditor competence, professional independence, regulatory complexity, communication transparency, and public literacy. Although reforms such as Key Audit Matters (ISA 701), EU Directive 2014/56/EU, and the establishment of Public Oversight Boards have enhanced institutional credibility, they have not fully closed the trust gap between auditors and society. The study highlights the critical role of audit education and stakeholder literacy in reducing cognitive and social gaps, while recommending a shift toward a communication-based expectation model integrating digital audit ethics and trust-building mechanisms.
Co-Authors Adriansyah Adriansyah Adriansyah Ahmad Nashiruddin Mushoddiq Rahman Andi Faisal Andi Nurrahma Gaffar Novia Ramadhani Suhartono