I Nyoman Darmayasa


Abstrak – Realitas Audit Umum dan Investigasi pada Lembaga Perkreditan Desa

Tujuan Utama – Penelitian ini berupaya untuk memahami kondisi nyata audit umum dan investigasi pada lembaga perkreditan desa.

Metode – Penelitian ini menggunakan metode deskriptif kualitatif. Informan penelitian ini adalah sejumlah pelaku dan praktisi lembaga perkreditas desa.

Temuan Utama – Penelitian ini menemukan adanya keseimbangan vertikal parahyangan pada lembaga perkreditas desa dengan berorientasi nonlaba. Selain itu, terdapat keseimbangan horizontal pawongan yang tercermin kepada kepatuhan terhadap kepatuhan pada standar akuntansi keauangan dan adopsi teknologi support decision system. Pada sisi lainnya, harmonisasi hubungan vertikal dan horizontal mewajibkan adanya audit umum, sedangkan disharmonisasi kedua hubungan tersebut mewajibkan adanya audit investigasi.

Implikasi Teori dan Kebijakan – Penelitian ini membuktikan relevansi teori agensi yang disesuaikan dengan karakteristik entitas komunitas. Implikasi pada kebijakan sebagai referensi peninjauan kebijakan dan prosedur pengelolaan entitas komunitas.

Kebaruan Penelitian – Penelitian ini menawarkan kondisi dan kriteria audit umum dan investigasi suatu entitas komunitas dengan nilai lokalitas.


Abstract – Reality of General and Investigation Audit in Village Credit Institutions

Main Purpose – This study seeks to understand the actual condition of general audits and investigations at village credit institutions.

Method – This study uses a qualitative descriptive method. The informants of this study are several actors and practitioners of village credit institutions.

Main Findings – This study finds a vertical balance of “parahyangan” in village credit institutions with a non-profit orientation. In addition, a horizontal balance of “pawongan” is reflected in compliance with financial accounting standards and the adoption of technology-support decision systems. On the other hand, the harmonization of vertical and horizontal relationships requires a general audit, while the disharmony of the two relationships requires an investigative audit.

Theory and Practical Implications – This study proves the relevance of agency theory adjusted to the characteristics of community entities. Implications on policies as a reference for reviewing policies and procedures for managing community entities.

Novelty – This study offers conditions, general audit criteria, and investigations of a community entity with a locality value.


audit; lembaga perkreditan desa; teori agensi; tri hita karana

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