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All Journal Jurnal Ilmiah Akuntansi Kesatuan International Journal of Science and Environment Jurnal Ragam Pengabdian Lentera Negeri
Gema Ika Sari
Universitas Bina Bangsa, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics 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; 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.
The effect of audit systems and internal control on auditor non compliance: the mediating role of audit detection errors Fitriyansyah Fitriyansyah; Gema Ika Sari; Udin Suadma
Lentera Negeri Vol. 7 No. 1 (2026): Lentera Negeri
Publisher : Indonesian Institute For Counseling, Education and Therapy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/991700

Abstract

This study examines the persistent issue of auditor non-compliance in local government institutions despite the formal implementation of audit systems and internal control mechanisms. Although regulatory frameworks and supervisory structures have been established, practical weaknesses remain evident, particularly in audit detection errors. The purpose of this research is to analyze the effects of system audits and internal control on auditor non-compliance, and to investigate the mediating role of audit detection errors in regional government agencies of Pandeglang Regency. A quantitative explanatory approach was employed using data collected from 96 respondents through structured questionnaires. The data were analyzed using Partial Least Squares Structural Equation Modeling (SEM-PLS). The results indicate that system audits and internal control significantly reduce audit detection errors and auditor non-compliance. Detection errors have a positive and significant effect on auditor non-compliance and partially mediate the relationships between governance mechanisms and compliance behavior. These findings highlight that improving detection capability is crucial for strengthening audit quality and public sector accountability.
The role of information technology in improving the performance of village owned enterprises Udin Suadma; Gema Ika Sari; Tata Rustandi
Lentera Negeri Vol. 7 No. 1 (2026): Lentera Negeri
Publisher : Indonesian Institute For Counseling, Education and Therapy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/991710

Abstract

This study examines the role of information technology (IT) in improving the performance of rural enterprises, with a specific focus on Village-Owned Enterprises (BUMDes) in Banten Province, Indonesia. While digital transformation has reshaped business practices, many rural enterprises continue to rely on manual systems, limiting efficiency, transparency, and competitiveness. This study adopts a qualitative narrative literature review approach to synthesize existing knowledge on IT adoption and organizational performance in rural enterprise contexts. The review draws on approximately 30–40 academic sources published between 2014 and 2026, including peer-reviewed journal articles, books, and institutional reports retrieved from databases such as Google Scholar, Scopus, and SINTA. Data were analyzed using content and thematic analysis to identify recurring patterns and conceptual relationships. The review identifies four dominant themes linking IT adoption to rural enterprise performance: operational efficiency, data-informed decision-making, financial transparency, and business competitiveness. Rather than providing direct empirical evidence, this study integrates prior findings to develop a conceptual framework that explains how IT contributes to performance improvement under varying levels of digital readiness. The study contributes by offering a synthesized and integrative perspective on IT adoption in rural enterprises and by proposing a framework that highlights the roles of digital literacy, infrastructure readiness, and institutional support as enabling conditions. However, as a literature-based review, this study does not establish causal relationships and should be interpreted as a conceptual foundation that requires further empirical validation.
Role Skill Development Revolving Fund In Optimizing The Competitiveness of Vocational School Graduates Through Developmentvocational Carrier and Professional Competence Dewi Rosidawati Nur; Bambang Dwi Suseno; Gema Ika Sari
International Journal of Science and Environment (IJSE) Vol. 5 No. 4 (2025): November 2025
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v5i4.254

Abstract

The low competitiveness of vocational high school (SMK) graduates remains a serious challenge in meeting the needs of the dynamic industrial world, particularly in Banten Province, particularly Cilegon City. Although this region has many companies in the manufacturing, shipping, and stevedoring sectors, the unemployment rate among vocational high school graduates remains relatively high. This study aims to analyze the impactSkill Development Revolving Fundtowards developmentvocational careerand professional competence in an effort to increase the competitiveness of vocational school graduates. The research approach used was quantitative with a sample of 266 respondents, who were randomly drawn from graduates of four vocational schools in Cilegon City. The results of the study showed that: (1)Skill Development Revolving Fundhas a significant impact on developmentvocational career, which ultimately increases the competitiveness of vocational school graduates; (2)Skill Development Revolving Fundalso has a significant influence on improving the professional competence of graduates, thus encouraging the creation of competitive advantages; (3) overall,Skill Development Revolving Fundand its indicators play an important role in strengthening the competitiveness of vocational school graduates; and (4) a combination ofSkill Development Revolving Fund, developmentvocational career, and professional competence provide a positive contribution to increasing the competitiveness of vocational school graduates. Thus, it can be concluded that the management ofSkill Development Revolving FundAn effective program can create career development mechanisms and enhance professional competencies relevant to industry needs. This program needs to be continuously strengthened as a sustainable strategy to prepare a competent, adaptive, and highly competitive vocational high school workforce in the global job market.
Co-Authors Budiandru Dewi Rosidawati Nur Fitriyansyah Fitriyansyah Hendri Loso Judijanto Sukriyah Suseno, Bambang Dwi Sutarni Tata Rustandi Udin Suadma