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All Journal Journal of Economics, Business, & Accountancy Ventura EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi Bisnis Akuntansi dan Teknologi Informasi

Senny Harindahyani

Universitas Surabaya

Author-ID : 3076646

Economics, Econometrics & Finance Social Sciences

Published : 6 Documents Claim Missing Document

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Title

PERAN AUDIT OPERASIONAL PADA UNIT KARYA PENDIDIKAN SEKOLAH DASAR KATOLIK “X” di SUMENEP Senny Harindahyani
Jurnal Akuntansi Bisnis Vol 7, No 2 (2014): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The quality of primary and secondary education in Indonesia is still relatively low, due to low service standards in primary and secondary education accompanied by unchecked corruption within the Department of Education’s bureaucracy. In an effort to improve the quality of schools, there is a need for program evaluation on a regular basis, one of which is operational auditing. The purpose of this research is to gain a extensive understanding of the application of the operational audit in evaluating internal control at Catholic Primary School "X" in Sumenep. Audits are carried out in several stages, which can be broadly grouped into three stages, namely: planning or preliminary survey, implementation, and reporting. This research resulted in findings that indicate the internal controls on learning activities and management activities at Catholic Primary School "X" still has weaknesses. From the findings of the audit carried out a development stage is carried out that aims to provide recommendations on the reporting stage in order to assist the management division in repairing these issues. The implementation of this audit is expected to improve the quality of education services in the Catholic Primary School "X" -Sumenep, aiming to reform educational institutions by setting a foundation of transparency and accountability. Keywords: Operational Audit, Internal Control, Primary and Secondary Education, School.

REALITAS MATERIALITAS AUDIT DALAM TEORI DAN PRAKTIK Senny Harindahyani
Jurnal Akuntansi Bisnis Vol 8, No 1 (2015): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This Interpretive Intractionism Research objectice is to reveal the implementation of materialiality concept from the auditor’s point of view. Auditor decision in setting materiality is one of the important step in audit process, because it concerns with acceptable risk level of material misstatement. Documentation of materiality which has been set in Standar Profesional Akuntan Publik (SPAP) is a mandatory provision, both in praxis and from the theoretical point of view. Therefore, proper documentation upon materiality is necessary to support the professional judgment and avoid the thinking of negligence of audit standard. Without proper audit documentation, the auditor professionalism will be in question, especially when considering the Utilitarian Perspective. There are many reasons to justify in lowering costs & time budget upon audit process. This circumstances force the auditor (audit partner) to decide the audit materiality only by instinct and verbally communicated to the audit team members. To maintain the professionalism and enhancing public level of confidence, this issue must be addressed accordingly. Keywords: Materiality, Auditor, Audit Documentation.

Co-Authors Cliff Oliver Winoto Flaviana Agustiani Yuniargo Go Meliana Indah Lestari Hari Hananto

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