Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Land Journal
Fisdiana, Anggit Jelita
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
AUDIT KAS DAN SETARA KAS: EVALUASI PROSEDUR AUDIT DAN REKOMENDASI PERBAIKAN SISTEM KAS UNTUK PERUSAHAAN BALAI LELANG Fisdiana, Anggit Jelita; Wilasittha, Acynthia Ayu
LAND JOURNAL Vol. 6 No. 2 (2025): Juli 2025
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v6i2.4259

Abstract

The main focus of this research is to evaluate the audit methods and procedures implemented, as well as to formulate Standard Operating Procedure (SOP) recommendations to strengthen the internal control system within the company. The audit procedures conducted by KAP STU include bank reconciliation and the evaluation of internal controls. This study employs a qualitative research method with a case study approach at PT A, an auction house company, by collecting data through interviews, field observations, and documentation. Based on the research findings, the audit procedures applied by KAP STU have followed the stages outlined in audit standards; however, weaknesses were identified in PT A’s internal control, which led to errors in the preparation of financial statements, particularly in the cash flow statement. The main recommendation provided is the implementation of SOPs consisting of regular cash counts, strict supervision, and systematic documentation archiving to strengthen the company’s internal control system. With the implementation of these SOPs, it is expected that PT A’s financial statements will become more accurate and reliable in the future.
Co-Authors Acynthia Ayu Wilasittha