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All Journal Journal of Institution And Sharia Finance Fundamentum: Jurnal Pengabdian Multidisiplin
Yulia Yunita Yusuf
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Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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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.
PKM Pengelolaan Keuangan Bagi Ibu Rumah Tangga Hajrah Hamzah; Siti Nur Reskiyawati Said; Yulia Yunita Yusuf; Farhan Dwinanda Hanisyahputra; Nurul Rusdiansyah
FUNDAMENTUM : Jurnal Pengabdian Multidisiplin Vol. 4 No. 3 (2026): Agustus: FUNDAMENTUM : Jurnal Pengabdian Multidisiplin
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/fundamentum.v4i3.1867

Abstract

Family financial management is a crucial aspect of maintaining household stability and well-being. However, many housewives still do not systematically record their finances, resulting in frequent imbalances between income and expenses. This community service activity aims to improve the understanding and skills of housewives in preparing simple financial reports as an effort to manage family finances more planned and controlled. The target group for this activity was 30 housewives in Pesantren Nurus Sunnah Bulukumba Regency who act as family financial managers. The implementation method included outreach, material delivery, practical training on preparing simple financial reports based on cash flow recording, as well as mentoring and evaluation. The results of the activity showed high enthusiasm for the training and a growing understanding of the importance of recording household income and expenses. Based on the evaluation, approximately 80% of participants understood the benefits of preparing family financial reports and began to apply them in their daily lives, while approximately 20% of participants still needed further mentoring. Thus, this training activity was able to improve financial literacy and encourage behavioral changes in more disciplined and planned family financial management.
Co-Authors Adriansyah Adriansyah Andi Nurrahma Gaffar Farhan Dwinanda Hanisyahputra Hajrah Hamzah Nurul Rusdiansyah Siti Nur Reskiyawati Said Suhartono