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All Journal Jurnal Riset Terapan Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit
Natsir, Sukriah
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Humanities Economics, Econometrics & Finance

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PENYUSUNAN SAK EMKM PADA SENTRA MEBEL ANTANG Sukriah Natsir Anna Sutrisna Sukirman Andi Gunawan
JURNAL RISET TERAPAN AKUNTANSI Vol. 3 No. 1 (2019): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.3837942

Abstract

Penelitian ini bertujuan untuk mengetahui pemahaman pengusaha mebel di kawasan sentra mebelAntang tentang SAK-EMKM serta metode pencatatan dan penyusunan laporan keuangan yang dilakukan pengusaha mebel yang berada di kawasan sentra mebel Antang dan untuk mengetahui apakah pencatatan dan penyusunan laporan keuangan sudah mengacu pada SAK-EMKM. Populasi penelitian ini adalah seluruh pelaku usaha mebel yang ada dalam wilayah sentra mebel Antang di kota Makassar yang berjumlah sekitar 30 (tiga puluh) orang pelaku usaha mebel. Metode penelitian dengan menggunakan metode kualitatif paradigma interpretif dengan wawancara sehingga hanya dibutuhkan sampel sebanyak 5 (lima) orang sebagai informan. Hasil penelitian menunjukkan bahwa pelaku usaha mebel Antang belum memahami serta belum melakukan pencatatan dan menyusun laporan keuangan sesuai dengan SAK-EMKM. Selain itu penelitian ini menunjukkan kendala atas hal tersebut yakni keterbatasan sumber daya manusia serta kesadaran mengikuti standar yang berlaku umum.
Audit Interpretation of Presidential and Vice-Presidential Campaign Finance Reports Arsyad, Muhammad; Natsir, Sukriah; Dinhi, Zoel Dirga
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i2.13949

Abstract

This study critically examines the implementation and interpretation of campaign finance audits in Indonesia’s 2024 presidential and vice-presidential elections. The evaluation is grounded in KPU Regulation No. 18 of 2023 and Assurance Engagement Standard SPA 3000 (Revised 2022) to assess compliance, ensure audit rigor, and enhance public assurance outcomes. Employing a descriptive qualitative approach, the study integrates document analysis, normative review, and comparative evaluation, drawing on audit reports, civil society findings, and international benchmarks. The findings reveal that although all candidate pairs received “Compliant Opinions,” significant deficiencies persist in audit planning, materiality assessment, and evidence collection. Public accounting firms demonstrated limited professional skepticism regarding unreported digital advertising expenditures. These gaps undermine the credibility and transparency expected of campaign audits and diminish their assurance value. Applying credibility theory, this study finds that current audit practices comply with formal regulations but fail to provide substantive public assurance. Limited public access to audit reports weakens democratic accountability, while comparative insights from U.S. practices highlight the need for digital verification, extended timelines, and full disclosure. The study contributes theoretically by extending credibility theory to political finance auditing and practically by offering policy recommendations to strengthen electoral audit credibility in emerging democracies.
Strong Control Environment the Main Pillar of Internal Audit in State-Owned Enterprises Natsir, Sukriah; Arif, Muhammad Ridwan; Arsyad, Muhammad; Amin, Andi Nursyamsi; Azzahrah, Fathiah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3790

Abstract

The control environment is a fundamental component of a company’s internal control system, comprising standards, processes, and organizational structures that guide the implementation of internal controls. This study aims to examine the factors influencing the implementation of the control environment and evaluate its stability in state-owned enterprises (SOEs) within the industrial and service sectors. An exploratory research design with multiple case studies was employed to gain in-depth insights. The findings indicate that SOE management has established a control environment; however, inconsistencies persist across business segments. In particular, the risk management dimension in some cases requires further development, as no dedicated Chief Risk Officer (CRO) exists, and internal audit and risk management functions are not yet optimal, reducing overall effectiveness. Nevertheless, positive practices are evident, including well-structured control organizations, strong commitment to competence, enforcement of accountability, productive roles of top management, and adherence to integrity and ethical standards. The study concludes that while the control environment is implemented, strengthening risk management and internal audit functions is essential to enhance the effectiveness and sustainability of internal controls in SOEs.
Co-Authors Amin, Andi Nursyamsi Arif, Muhammad Ridwan Azzahrah, Fathiah Dinhi, Zoel Dirga Muhammad Arsyad