Peranan Audit Operasional dalam Pemeriksaan Sumber dan Penggunaan Dana pada PT. BPR Eka Prasetya Medan

Liskauli Sinaga, Zainal Abidin, Rosmaini Rosmaini


xThe purpose of this study was to determine the role of operational audit in examining sources and uses of funds at BPR Eka Prasetya Medan. The formulation of the problem in this study is "What is the role of the operational audit in examining the sources and use of funds at BPR Eka Prasetya"?. Auditing is "An examination that is carried out critically and systematically by an independent party, on the financial statements that have been prepared by management along with the accounting records and supporting evidence, with the aim of being able to provide an opinion regarding the fairness of the financial statements". BPR Eka Prasetya Medan, prepares a cash flow statement using the indirect method, in which this method reports cash flows prepared based on cash/bank. The method of preparing the statement of cash flows is indirectly prepared based on the income statement and balance sheet. changes in cash inflows (inflows) and cash outflows (outflows) as presented in cash flows in operating activities are as follows, in 2011 the value of Rp. 894,055,200, - while in 2012 it was Rp. 610,441,800,-. Changes in operating cash flow can be seen from 2011 to 2012 of (Rp. 283,610,400) the company's operating cash flow experienced a decrease or was negative. After doing a comparison between theory and practice regarding the role of operational audit in the source and use of funds on cash flow as a tool in increasing the effectiveness and efficiency of the company. This can also be seen from the procedures carried out by BPR Eka Prasetya in avoiding misappropriation of incoming and outgoing cash.


Auditing; Cash flow; Funds

Full Text:



Agoes, S, (2011). Petunjuk Praktis Pemeriksaan Akuntan oleh Akuntan Publik. Jakarta: Salemba Empat.

Arens, A.A, Elder, R. J, & Mark S.B, (2010). Auditing and Assurance Service, An Integrated Approach, 19tn Edition, Prentice Hall, Englewood Clifts, New Jersey.

Arens dan Loebbeck, (2003). Auditing, buku satu dan dua edisi 5. Jakarta: Salemba Empat.

Kell, B.J., (2003). Modern Auditing, Jakarta: Erlangga.

Ikatan Akuntansi Indonesia, (2011). Standar Profesional Akuntansi Publik, Jakarta: Salemba Empat.

Ikatan Akuntan Indonesia, (2002). Standar Akuntansi Keuangan. Jakarta: Salemba Empat.

Ismail, (2010). Akuntansi Bank (Teori dan Aplikasi Dalam Rupiah), EdisiPertama. Jakarta: Kencana.

Valery, 2010. Internal audit. Jakarta: Erlangga.

Mulyadi, (2002). Auditing, Buku Satu. Jakarta: Salemba Empat.

Mulyadi, (2002). Auditing, Edisi Keenam. Jakarta: Salemba Empat.

Mulyadi, (2001). Sistem Akuntansi, Edisi Ketiga. Yogyakarta: Universitas Gajah Mada.

Soemarso S,R, (2002). Akuntansi Satu Pengantar, Buku Satu. Jakarta: Salemba Empat.

S.R Soemarso, (2005). Akuntansi Satu Pengantar, Edisi kelima. Jakarta: Salemba Empat.

Agoes, S., (2012). Auditing, Edisi keempat. Jakarta: Salemba empat.

Sofyan, S., (2007). Analisis Kritis Atas Laporan Keuangan, Jakarta: Raja Grafinddo Persada.

Whittington, O.R., dan Pany, K., (2012). Principles of Auditing, and Other Assurance Services, 18th Edition,Mc-Graw-Hill,New York,NY



  • There are currently no refbacks.

Copyright (c) 2023 Economics, Business and Management Science Journal

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Economics, Business and Management Science Journal

Publisher: Mahesa Research Center

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International Public License