E-ISSN : 2963-4946
Vol. 2 No. March 6, 2024 https://ajosh.org/
Asian Journal of Social and Humanities, Vol. 2 No. March 6, 2024 1439
Analysis of Internal Audit Planning in Improving the
Effectiveness of Organizational Performance at the Btm Sinar
Mentari Tuban Cooperative
Hariyanti
1*
, Yudi Supiyanto
2
, Niniek Widiarochmawati
3
, Dede mariyani
4
,
Bashirotul Mufaqqih Amrullah
5
Sekolah Tinggi ilmu ekonomi Muhammadiyah Tuban, Indonesia
E-mail: hariyantidarmawan@gmail.com
1*
, supiyantoyudi64@gmail.com
2
,
mbakwidia@gmal.com
3
, dedemariyani89@gmail.com
4
, bashirotul13@gmail.com
5
*Correspondence: hariyantidarmawan@gmail.com
KEYWORDS
ABSTRACT
Internal audit;
effectiveness;
organisational
performance.
This study aims to describe the implementation of an internal
audit in the BTM Sinar Mentari Tuban Cooperative and to
describe internal audit planning to increase the effectiveness
of the performance of the BTM Sinar Mentari Tuban Rice
Cooperative organisation. Data collection techniques are
carried out using questionnaires, observations, and
interviews. Data analysis techniques are measurements with
a Likert scale and descriptive statistics.
Based on data analysis conducted on internal audits in
increasing the effectiveness of organisational performance at
the BTM Sinar Mentari Tuban cooperative, it can be seen
that The results of research on the effectiveness of the role
of internal audit at the Sinar Mentari BTM Cooperative show
effective results. This can be seen from the calculation
results showing 92.80%. The results of calculating the
effectiveness of the company's performance show 92.46%;
this means that the company's performance will be effective
if there is an internal audit role.
Attribution- ShareAlike 4.0 International (CC BY-SA 4.0)
Introduction
The rapid economic development in Indonesia can cause competition between
banks and other financial institutions (Rusydiana & Firmansyah, 2018). Banks and
financial institutions are sources of capital that the people of Indonesia need as a means
of capital for their business activities. Banks and financial institutions can help the people
of a country prosper through credit services (Al Hasan & Maulana, 2016).
Financial institutions are a forum and have an important societal role in the
economic sector (Ompusunggu et al., 2023). Financial institutions play a very important
role in the people's economy, which is growing rapidly and is not limited to official
financial institutions, namely banking; private financial institutions, such as cooperative
institutions, are also growing (Marsudi & Purbasari, 2022). Cooperatives are one form of
people's economy originating from the 1945 Constitution and Pancasila, which contains
the characteristics of this nation, namely gotong royong. A cooperative is an association
Hariyanti, Yudi Supiyanto, Niniek Widiarochmawati, Dede mariyani, Bashirotul
Mufaqqih Amrullah
Asian Journal of Social and Humanities, Vol. 2 No. March 6, 2024 1440
or economic organisation consisting of individuals or bodies that provide freedom of
entry and exit as members according to existing regulations by working together in a
familial manner to run a business, aiming to enhance its members' welfare (Efendi &
Bakhri, 2018).
In today's global competition, cooperatives must also carry out the mission of the
state, namely as the pillar of the national economy, the pillar of the national economy, or
the basis of the national economy (Kader, 2018). Even in the era of globalisation with
such fierce and rapid competition, cooperatives can continue to grow; this can be seen
from the fact that the number of cooperatives in Indonesia continues to increase yearly.
Cooperatives are established from, by, and for members because cooperatives are a top
priority in improving welfare over equal rights and obligations (Napitu et al., 2022).
According to (Silvia et al., 2014), "Audit is a systematic process to obtain and
evaluate evidence objectively regarding statements about economic activities and events,
to determine the level of conformity between these statements and predetermined criteria,
and to convey the results to interested users.
Research Methods
The type of research used in this study is qualitative descriptive. According to
(Momeni et al., 2014), the descriptive method is a method of examining a group of
humans, an object, a condition, a system of thought, or a class of events in the present.
Descriptive research aims to make a systematic, factual, and accurate description, picture,
or painting of the facts, properties, and relationships between the phenomena investigated.
According to (Yayuk & Sugiyono, 2019), qualitative research methods are research
methods based on the philosophy of postpositivism, used to examine scientific object
conditions (as opposed to experiments) where researchers are the key instrument, data
collection techniques are used in combination; data analysis is inductive/qualitative, and
qualitative research results emphasise the meaning of generalisation.
Data Sources
a. Data Primer
According to (Umar, 2019), primary data is data obtained from the first source,
either from individuals or individuals, such as the results of interviews or the results of
filling out questionnaires conducted by researchers. Examples of primary data are data
obtained from respondents through questionnaires and data from researcher interviews
with resource persons.
b. Data Seconds
According to (Yanto et al., 2023), secondary data is primary data that is further
processed and presented either by primary data collectors or other parties, for example,
in the form of tables or diagrams. Examples of secondary data are company records or
documentation in the form of attendance and salaries.
Variable Identification and Definition
1. Analysis
According to (Nainggolan & Prabowo, 2019), Understanding Analysis is
decomposing units into a separate unit, dividing units into parts, distinguishing between
the same, and choosing differences between several in one unit.
2. Audit Internal
Internal audit is a consulting and assessment activity developed in an organisation/
company to evaluate and provide added value to improve an organisation's operating
activities.
Analysis of Internal Audit Planning in Improving the Effectiveness of Organizational
Performance at the Btm Sinar Mentari Tuban Cooperative
Asian Journal of Social and Humanities, Vol. 2 No. March 6, 2024 1441
3. Performance Effectiveness
Performance effectiveness is the ability to do something appropriate based on a
predefined or planned goal.
4. Koperasi
According to Hendar (2010: 2), the definition of cooperative is an autonomous
organisation of people who gather voluntarily to meet economic, social, and cultural
needs and aspirations together through democratically owned and controlled business
activities.
5. BTM
BTM, or Baitut Tamwil Muhammadiyah, is a microfinance institution based on
Sharia principles.
Population and Sample
1. Populasi
All parts of BTM Sinar Mentari Tuban cooperative.
2. Sample
As a sample, this study is an internal audit planning study to improve organisational
performance effectiveness at the BTM Sinar Mentari Tuban Cooperative.
Research Sites
This research was carried out at the BTM Sinar Mentari Tuban Cooperative at Jalan
Gajah Mada no. 11 Tuban.
Data Collection Techniques
Data collection methods are techniques or ways that researchers can use to collect
data, and data collection instruments are tools chosen and used by researchers in their
activities to collect data so that these activities become systematic and easier.
Data collection methods show the ways that can be taken to obtain the required
data. Data collection in this study was carried out by distributing questionnaires. In this
study, researchers act as instruments as well as data collectors. The procedures used in
data collection are:
1. Questionnaire or questionnaire
A questionnaire, or questionnaire, is a data collection technique carried out by
giving written statements to respondents for answers.
2. Interview
Interviewing is a data collection technique that obtains information directly from
the source. In this case, researchers talk directly with related parties or sources. The
information obtained from the interview results will be parsed and reprocessed in the
study.
3. Observation
Observation is a technique used to collect research data through direct observation.
Researchers then create reports based on what they saw, heard and felt during the
observations. In this case, the researcher made direct observations. Observation is done
to get a more real and detailed picture of an event or occurrence.
Data Analysis Techniques
The instrument in this study was a questionnaire. Valid and reliable instruments are
absolute requirements to obtain valid and reliable research results. A measuring
instrument is valid if it measures what it is supposed to measure. An instrument is reliable
if it produces the same data even though it is used several times on the same object in
several different periods (Indriantoro & Bambang, 2002, pp. 180-181).
Data Analysis
Hariyanti, Yudi Supiyanto, Niniek Widiarochmawati, Dede mariyani, Bashirotul
Mufaqqih Amrullah
Asian Journal of Social and Humanities, Vol. 2 No. March 6, 2024 1442
Data processing techniques and data analysis are done using descriptive statistics
because this research is descriptive. To find out how effective the role of internal audit is
in improving company performance.
The formula used in measuring the level of conformity according to Supranto
(1997:241-243) deep Dewi (2005) is as follows :
Tk₁ = X₁/Y₁ x 100%
Information :
Tk₁ = Respondent Suitability Level
X₁ = Internal Audit role Effectiveness Assessment Score
Y₁ = Company Performance Appraisal Score
Results and Discussions
The Role of Internal Audit
The statement submitted regarding the role of internal audit is as many as 37 points
consisting of 6 points on the independence of internal auditors, 3 points on the
competence of internal auditors, 4 points on the scope of internal auditors, 8 points on
internal auditor programs, 5 points on audit implementation, 7 points on audit reports,
and 4 points on follow-up, which are explained as follows:
Internal Auditor Independence
Before carrying out their duties, what must be considered by an auditor is to have
an honest, impartial attitude and report findings only based on existing evidence.
Table 1
Status of the internal audit organisation within the company
Information
Frequency
%
Score
SS
5
38
25
S
3
23
12
RR
4
31
12
TS
1
8
2
STS
0
0
0
Sum
13
100
51
Based on Table 1, it can be seen that as many as five respondents expressed strong approval,
three respondents agreed, four respondents were undecided, one respondent disagreed, and no
respondents expressed strong disapproval.
Table 2
Internal Auditor is a separate part of the company's operational function
Information
Frequency
%
Score
SS
10
77
50
S
3
23
12
RR
0
0
0
TS
0
0
0
STS
0
0
0
Sum
13
100
62
Based on Table 2, it can be seen that as many as ten respondents expressed strong
approval, three respondents agreed, no respondents expressed doubt, no respondents
expressed disapproval, and no respondents expressed strong disapproval.
Table 3
Analysis of Internal Audit Planning in Improving the Effectiveness of Organizational
Performance at the Btm Sinar Mentari Tuban Cooperative
Asian Journal of Social and Humanities, Vol. 2 No. March 6, 2024 1443
Internal auditors who work in the company do not have a kinship with one of the leaders
or staff in the company.
Information
Frequency
%
Score
SS
11
85
55
S
2
15
8
RR
0
0
0
TS
0
0
0
STS
0
0
0
Sum
13
0
63
Based on Table 3, it can be seen that as many as 11 respondents expressed strong
approval, two respondents agreed, no respondents expressed doubt, no respondents
expressed disapproval, and no respondents expressed strong disapproval.
Table 4
Internal auditors have clear authority from company leaders when conducting audits.
Information
Frequency
%
Score
SS
11
85
55
S
2
15
8
RR
0
0
0
TS
0
0
0
STS
0
0
0
Sum
13
100
63
Based on Table 4, it can be seen that as many as 11 respondents expressed strong
approval, two respondents agreed, no respondents expressed doubt, no respondents
expressed disapproval, and no respondents expressed strong disapproval.
Internal Auditor Competence
An internal auditor must carry out his professional services carefully, competently,
and measurably and be obligated to maintain professional knowledge and skills at the
required level.
Table 5
Internal Auditor has an educational background of S1 majoring in Accounting.
Information
Frequency
%
Score
SS
10
77
50
S
3
23
12
RR
0
0
0
TS
0
0
0
STS
0
0
0
Sum
13
100
62
Based on Table 5, it can be seen that as many as ten respondents expressed strong
approval, three respondents agreed, no respondents expressed doubt, no respondents
expressed disapproval, and no respondents expressed strong disapproval.
Table 6
Implementation of duties and responsibilities of internal auditors by the responsibilities
given
Information
Frequency
%
Score
SS
10
77
50
S
3
23
12
RR
0
0
0
Hariyanti, Yudi Supiyanto, Niniek Widiarochmawati, Dede mariyani, Bashirotul
Mufaqqih Amrullah
Asian Journal of Social and Humanities, Vol. 2 No. March 6, 2024 1444
TS
0
0
0
STS
0
0
0
Sum
13
100
62
Based on Table 6, it can be seen that as many as ten respondents expressed strong
approval, three respondents agreed, no respondents expressed doubt, no respondents
expressed disapproval, and no respondents expressed strong disapproval.
Table 7
Existing auditors have received adequate training in accounting and auditing.
Information
Frequency
%
Score
SS
7
54
35
S
3
23
12
RR
3
23
9
TS
0
0
0
STS
0
0
0
Sum
13
100
56
Based on Table 7, it can be seen that as many as seven respondents expressed strong
approval, three respondents agreed, three respondents expressed doubt, no respondents
expressed disapproval, and no respondents expressed strongly disagree.
Scope of Internal Auditor
Each auditor has limits that allow them to carry out checks and apply predetermined
procedures.
Table 8
The scope of internal auditors covers all activities
Information
Frequency
%
Score
SS
7
54
35
S
3
23
12
RR
3
23
9
TS
0
0
0
STS
0
0
0
Sum
13
100
56
Based on Table 8, it can be seen that as many as seven respondents expressed strong
approval, three respondents agreed, three respondents expressed doubt, no respondents
expressed disapproval, and no respondents expressed strong disapproval.
Table 9
Internal auditors conduct audits of the implementation of established policies and
procedures.
Information
Frequency
%
Score
SS
10
77
50
S
3
23
12
RR
0
0
0
TS
0
0
0
STS
0
0
0
Sum
13
100
62
Based on Table 9, it can be seen that as many as ten respondents expressed strong
approval, three respondents agreed, no respondents expressed doubt, no respondents
expressed disapproval, and no respondents expressed strongly disagree.
Analysis of Internal Audit Planning in Improving the Effectiveness of Organizational
Performance at the Btm Sinar Mentari Tuban Cooperative
Asian Journal of Social and Humanities, Vol. 2 No. March 6, 2024 1445
Table 10
Before conducting an audit, a review of the auditor's working paper is carried out first.
Information
Frequency
%
Score
SS
10
77
50
S
3
23
12
RR
0
0
0
TS
0
0
0
STS
0
0
0
Sum
13
100
62
Based on Table 10, it can be seen that as many as ten respondents expressed strong
approval, three respondents agreed, no respondents expressed doubt, no respondents
expressed disapproval, and no respondents expressed strong disapproval.
Table 11
Internal auditors report the results of the audit and provide recommendations to leaders
regarding weaknesses found.
Information
Frequency
%
Score
SS
11
85
55
S
2
15
8
RR
0
0
0
TS
0
0
0
STS
0
0
0
Sum
13
100
63
Based on Table 11, it can be seen that as many as 11 respondents expressed strong
approval, two respondents agreed, no respondents expressed doubt, no respondents
expressed disapproval, and no respondents expressed strong disapproval.
Program Auditor Internal
Each auditor provides an assessment to provide objective certainty and consultation
to improve operating capabilities and add value for the company.
Table 12
Internal Auditors create work programs for each assignment
Information
Frequency
%
Score
SS
9
69
45
S
3
23
12
RR
1
8
3
TS
0
0
0
STS
0
0
0
Sum
13
100
60
Based on Table 12, it can be seen that as many as nine respondents expressed strong
approval, three respondents agreed, one respondent expressed doubt, no respondents
expressed disapproval, and no respondents expressed strong disapproval.
Conclusion
Based on the processing of descriptions and data analysis from statistical data
processing that has been described in the previous chapters, it can be concluded that the
results of the calculation of the effectiveness level of the role of internal audit show
92.80%; this means the role of internal auditors is very important in improving company
Hariyanti, Yudi Supiyanto, Niniek Widiarochmawati, Dede mariyani, Bashirotul
Mufaqqih Amrullah
Asian Journal of Social and Humanities, Vol. 2 No. March 6, 2024 1446
performance. The calculation of the effectiveness of the company's performance shows
92.46%; this means the company's performance will be effective if there is an internal
audit role in the Company.
Analysis of Internal Audit Planning in Improving the Effectiveness of Organizational
Performance at the Btm Sinar Mentari Tuban Cooperative
Asian Journal of Social and Humanities, Vol. 2 No. March 6, 2024 1447
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