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All Journal Media Mahardhika Jurnal Pengabdian kepada Masyarakat Nusantara
Selomitha Soffi, Auni Bhetrisia
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PROSEDUR AUDIT ATAS PIUTANG USAHA PADA PT X OLEH KAP BCA Selomitha Soffi, Auni Bhetrisia; Budiwitjaksono, Gideon Setyo
Media Mahardhika Vol. 24 No. 1 (2025): September 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i1.1395

Abstract

This study aims to assess the effectiveness of the audit procedures on accounts receivable conducted by the Public Accounting Firm (KAP) BCA for PT X, a trading company with high sales volume. In addition, this research also evaluates the extent to which the company's internal control system can minimize the risk of uncollectible accounts and identifies the factors causing them. The method used is qualitative descriptive research with a field study approach conducted during the internship at KAP BCA. Data collection techniques include direct observation, interviews with auditors, audit documentation, and relevant literature studies. The audit procedures analyzed include examination of supporting documents, confirmations with third parties, and assessment of management policies related to receivables management. The advantage of this research lies in the utilization of internship experience as the primary data source, which provides real insights into the implementation of audits in the field. The research results show that all stages of the audit have been carried out thoroughly in accordance with the financial accounting standards in Indonesia. Based on the audit results, the presentation of accounts receivable for PT X is deemed reasonable and has adhered to generally accepted accounting principles.
Sosialisasi Dampak Pernikahan Muda Terhadap Tingginya Anak Tidak Sekolah dan Angka Stunting di Desa Arjasa, Kecamatan Arjasa, Kabupaten Jember Chairani, Anisa Mauriska; Nabeel Ramadhan, Athaya Adhy; Lestari Saragih, Aulia Anggi; Selomitha Soffi, Auni Bhetrisia; Ashari, Aviva Putri; Octavia, Ayunda Fransis; Haryana, Nanik
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 1 (2026): Edisi Januari - Maret IN PROGRESS
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v7i1.7279

Abstract

Pengabdian ini bertujuan untuk meningkatkan pemahaman peserta tentang dampak pernikahan dini dan kaitannya dengan stunting serta mendorong motivasi melanjutkan pendidikan dan menjalankan pola asuh anak yang sehat. Metode yang digunakan adalah pendekatan edukasi interaktif dengan dua tahap, yaitu metode penyadaran (awareness building) mengenai risiko pernikahan dini dan metode edukasi tentang penyebab, dampak, serta strategi pencegahan stunting melalui pola asupan gizi seimbang, perawatan kesehatan, dan lingkungan yang mendukung tumbuh kembang anak. Kegiatan yang dilaksanakan di MTsN 5 Jember melibatkan 110 siswa kelas akhir SMP/sederajat dengan hasil menunjukkan peningkatan pemahaman peserta tentang risiko pernikahan dini dan stunting, perubahan sikap menolak pernikahan muda, serta partisipasi aktif dalam menyebarkan informasi dan menerapkan pola hidup sehat. Simpulan pengabdian ini menegaskan pentingnya edukasi berkelanjutan yang melibatkan sekolah, tenaga kesehatan, dan pemerintah daerah untuk menekan angka pernikahan dini dan stunting demi masa depan generasi muda yang lebih sehat dan berkualitas.
Co-Authors Ashari, Aviva Putri Budiwitjaksono, Gideon Setyo Chairani, Anisa Mauriska Haryana, Nanik Lestari Saragih, Aulia Anggi Nabeel Ramadhan, Athaya Adhy Octavia, Ayunda Fransis