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All Journal Reviu Akuntansi, Manajemen, dan Bisnis JURNAL MUARA PENDIDIKAN
Purba, Restina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Important Role of Audit Evidence in Ensuring the Fairness of Financial Statements Purba, Restina; Sitanggang , Cindy Milasari Br; Simalango, Meylin Amanda
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 5 No. 1 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i1.3683

Abstract

Purpose: This study aims to analyze the essential role of audit evidence in ensuring the fairness and reliability of financial statements, particularly in detecting material misstatements and supporting auditors’ professional judgment. Methodology/approach: The research adopts a normative-descriptive approach using qualitative analysis. It involves a review of relevant literature, auditing standards (ISA and SPAP), and case studies on audit failures. Data sources include academic articles, audit guidelines, and financial reporting frameworks to evaluate how audit evidence contributes to achieving audit objectives. Results/findings: The study finds that sufficient and appropriate audit evidence is critical in forming audit opinions and detecting irregularities or fraud. Various types of evidence—physical, documentary, analytical, and testimonial—must be evaluated for relevance and reliability. The effectiveness of audit procedures depends on the auditor’s competence, independence, and adherence to professional standards. Conclusion: Audit evidence plays a pivotal role in maintaining the credibility of financial reporting. However, the absence of a structured evaluation of evidence or reliance on weak sources can lead to audit failure. Strengthening audit documentation, improving audit planning, and implementing risk-based approaches are key to enhancing audit quality. Limitations: This study is limited to secondary data and theoretical analysis without empirical testing or interviews with audit practitioners, which may affect the applicability of conclusions in real-world settings. Contribution: This paper contributes to audit research by reinforcing the theoretical foundation of audit evidence and providing practical insights into improving audit effectiveness and the reliability of financial statements.
VALIDITAS MEDIA PEMBELAJARAN E-MODUL ACCURATE PADA MATA PELAJARAN KOMPUTER AKUNTANSI Purba, Restina; Sibarani, Choms Gary Ganda Tua; Br.Sitanggang, Cindy Milasari; Simalango, Meylin
Jurnal Muara Pendidikan Vol. 10 No. 2 (2025): Jurnal Muara Pendidikan, Vol 10 Issue 2, Desember 2025
Publisher : LPPM Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/mp.v10i2.3519

Abstract

This study focuses on the development of an interactive E-Module based on the Accurate application as a learning medium for Accounting Computer subjects in vocational high schools. The research was motivated by the need of eleventh-grade Accounting students at SMKN 7 Medan for practical and efficient self-learning resources to better understand the preparation of digital financial statements using Accurate 5, considering the limitations of conventional learning media available at the school. The research employed the Research and Development (R&D) method by adopting the ADDIE model, which consists of analysis, design, development, implementation, and evaluation stages. The final product, an E-Module, is equipped with various interactive features such as material presentations with illustrations, instructional videos, real case examples, and practice exercises. The validation results indicated a very high level of feasibility, with a score of 90% from media experts and 92% from material experts, thus categorized as highly valid. The findings highlight that the Accurate E-Module is feasible to be used as an independent learning medium aligned with the student-centered learning approach in the Merdeka Curriculum. Therefore, this product offers an innovative solution for both teachers and students in addressing the challenges of accounting learning in the digital era.
Co-Authors Br.Sitanggang, Cindy Milasari Sibarani, Choms Gary Ganda Tua Simalango, Meylin Simalango, Meylin Amanda Sitanggang , Cindy Milasari Br