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All Journal AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi
Sahputri Siregar, Alya
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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PERAN KOMPETENSI DAN ETIKA AUDITOR DALAM MENINGKATKAN KUALITAS AUDIT Hanafi, Reza; Tasya Marshanda, Cut; Sahputri Siregar, Alya; Syahara, Mutia; Dwi Ningrum, Silvi; Mahdalia, Desy
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i1.490

Abstract

Audit quality plays a crucial role in ensuring the reliability of financial reports and maintaining public trust in the audit profession. Various weaknesses in the audit process, discrepancies in findings between auditors, and ethical violations indicate that audit quality still requires serious attention. Through a literature review reviewing several national and international journals, this study outlines how auditor competence and ethics contribute to improving audit quality. The study's findings indicate that competence, encompassing technical ability, experience, and professional training, strongly influences auditor accuracy in assessing risks and detecting material errors. Meanwhile, auditor ethics, including integrity, objectivity, independence, and professional responsibility, serve as the primary foundation for maintaining honesty and transparency in audit implementation. Audit quality will achieve its best results when competence and ethics are applied in a balanced manner, as weaknesses in either aspect can compromise audit reliability. This study emphasizes the need for improved professional training and strengthened implementation of codes of ethics to support high-quality audits that gain public trust.
MENGUBAH SAMPAH MENJADI TABUNGAN : Edukasi Daur Ulang dan Menabung Melalui Celengan Botol Bekas Di Desa Guntung, Batu Bara Syahara, Mutia; Husna, Tiflatul; Sahputri Siregar, Alya; Jelita Rohmatika, Ardini; Shaharani, Azizah Widya; Agustinan, Waldi
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 2 (2025): Amaliah Jurnal: Pengabdian kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v9i2.5534

Abstract

This community service program aims to foster environmental awareness and a culture of saving among children in Guntung Village from an early age by creating piggy banks from used bottles. Students participating in the Community Service Program (KKN) act as facilitators, educators, and motivators to empower the village community, especially elementary school students. The program uses a participatory approach with creative training and educational outreach. Results show an increase in children's understanding of recycling and development of saving habits. This article also discusses the challenges encountered during implementation and sustainable strategies to maintain the program's impact.
Co-Authors Agustinan, Waldi Dwi Ningrum, Silvi Hanafi, Reza Husna, Tiflatul Jelita Rohmatika, Ardini Mahdalia, Desy Shaharani, Azizah Widya Syahara, Mutia Tasya Marshanda, Cut