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All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ragam Pengabdian
Gema Ika Sari
Universitas Bina Bangsa, Indonesia
Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Audit pada Sumber Dana Hibah di Lembaga Yayasan Pendidikan di Lombok Timur, Nusa Tenggara Barat (NTB) Hendri; Gema Ika Sari
Jurnal Ragam Pengabdian Vol. 3 No. 1 (Spesial Issue) (2026): "Dharma Samudera"
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/q83btb17

Abstract

Penelitian ini menganalisis pelaksanaan audit pada sumber dana hibah di lembaga yayasan pendidikan di Kabupaten Lombok Timur, Nusa Tenggara Barat, dengan menitikberatkan pada proses audit, tantangan yang dihadapi, serta dampaknya terhadap akuntabilitas penggunaan dana. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi terhadap pengelola yayasan pendidikan, bendahara, serta pihak yang terlibat dalam pengawasan dan audit dana hibah. Analisis data dilakukan secara deskriptif kualitatif melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa audit berperan penting dalam meningkatkan transparansi dan akuntabilitas pengelolaan dana hibah, khususnya dalam memastikan kesesuaian penggunaan dana dengan peruntukannya serta kepatuhan terhadap ketentuan yang berlaku. Namun demikian, pelaksanaan audit masih menghadapi berbagai tantangan, antara lain keterbatasan kompetensi sumber daya manusia, lemahnya sistem pengendalian internal, dan belum optimalnya standar operasional prosedur audit di lingkungan yayasan pendidikan. Audit terbukti memberikan dampak positif terhadap peningkatan kualitas pelaporan keuangan dan kepercayaan pemangku kepentingan, meskipun masih diperlukan penguatan kapasitas kelembagaan agar peran audit dapat berjalan lebih efektif dan berkelanjutan. Penelitian ini diharapkan dapat memberikan kontribusi teoretis dan praktis dalam pengembangan sistem audit dan akuntabilitas pengelolaan dana hibah di lembaga pendidikan berbasis yayasan.
The Impact of Accounting Software Use on Financial Report Efficiency Sutarni; Sukriyah Sukriyah; Budiandru; Loso Judijanto; Gema Ika Sari
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 3 (2026): JIAKES Edisi Juni 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i3.5305

Abstract

The rapid development of information technology has encouraged organizations to transition from manual accounting systems to digital platforms to improve accuracy, speed, and decision-making quality. However, the adoption of such systems remains uneven, particularly among SMEs in developing countries. This study aims to analyze how accounting software influences financial reporting efficiency and to identify factors affecting its effective implementation. This research employs a qualitative approach using a literature review method, drawing on secondary data from academic journals, books, and credible reports. Data were collected through systematic documentation and analyzed using content analysis techniques to synthesize relevant findings. The results indicate that accounting software significantly enhances reporting efficiency by automating processes, reducing errors, and accelerating report generation. Additionally, it improves cost efficiency and resource utilization. However, the effectiveness of implementation depends on human resource competence, organizational support, and technological readiness. Challenges such as high initial costs and limited digital literacy remain critical barriers. The study implies that organizations should adopt a comprehensive approach by combining technological investment with human resource development and organizational support.
Co-Authors Budiandru Hendri Loso Judijanto Sukriyah Sukriyah Sutarni