STUDI KASUS: ANALISIS PROSEDUR AUDIT KAS DAN SETARA KAS PADA BUMDES ABC OLEH KANTOR AKUNTAN PUBLIK (KAP) PURBA LAUDDIN & REKAN

Abstract

This research aims to analyze the cash and cash equivalent audit process conducted by KAP Purba Lauddin and Partners at BUMDes ABC, as well as to examine the effectiveness of the existing internal controls. The financial report of BUMDes ABC is expected to reflect transparency and accountability in the management of village finances. The research method used is qualitative with a descriptive approach, including interviews, observations, and documentation for data collection. The research results show that cash audits are conducted through three stages: planning, execution, and reporting. In the planning stage, the auditor gains an understanding of the entity and the existing risks. The implementation stage includes substantive testing and bank confirmation to ensure the reasonableness of cash balances. At the reporting stage, a report is prepared containing the audit opinion and recommendations for improvement. This study also found that the audit practices carried out were in accordance with the Public Accountant Professional Standards (SPAP). With the presence of a quality cash audit, BUMDes ABC can prevent fraud, improve the accuracy of financial reports, and strengthen accountability to the community and stakeholders.