ANALYSIS OF INTERNAL AUDIT IMPLEMENTATION AND ITS IMPACT ON SCHOOL FINANCIAL TRANSPARENCY

Sarwenda Biduri; Heri Widodo; Imelda Dian Rahmawati; Tifani Angga Firnata

doi:10.61796/jscs.v3i1.460

Authors

Sarwenda Biduri
[email protected]
Muhammadiyah University of Sidoarjo, Indonesia
Heri Widodo Muhammadiyah University of Sidoarjo, Indonesia
Imelda Dian Rahmawati Muhammadiyah University of Sidoarjo, Indonesia
Tifani Angga Firnata Muhammadiyah University of Sidoarjo, Indonesia

Vol. 3 No. 1 (2026): Journal of Social Community Service (JSCS)

Articles

March 12, 2026

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Objective: This research aims to analyze the implementation of internal audits and their impact on the financial transparency of SMP Muhammadiyah 5 Tulangan. Internal audit is one of the important control mechanisms in ensuring accountability and transparency in the management of educational funds. Method: The research method used is a qualitative approach with data collection techniques through observation, interviews, and documentation. Results: The research results show that the implementation of internal audits has been carried out systematically through the examination of financial documents, evaluation of expenditure procedures, and reporting to the school and foundation leadership. The implementation of internal audits has a positive impact on the improvement of financial report transparency, administrative orderliness, and increased stakeholder trust. Novelty: This research aims to analyze the implementation of internal audits and their impact on the financial transparency of SMP Muhammadiyah 5 Tulangan.

Biduri, S., Widodo, H., Rahmawati, I. D., & Firnata, T. A. (2026). ANALYSIS OF INTERNAL AUDIT IMPLEMENTATION AND ITS IMPACT ON SCHOOL FINANCIAL TRANSPARENCY. Journal of Social Comunity Services, 3(1), 119–124. https://doi.org/10.61796/jscs.v3i1.460

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