Perancangan Modul Journal Entry Testing Berbasis Risiko (Studi Kasus pada KAP JSR)

Abstract

Journal Entry Testing merupakan prosedur audit substantif untuk mendeteksi risiko kecurangan dalam pencatatan jurnal. Hasil peer review partner KAP JSR tahun 2024 menemukan bahwa kertas kerja pengujian atas entri jurnal sebagai respons terhadap risiko kecurangan sesuai SA 240 belum tersedia pada Indeks A230.7. Penelitian ini bertujuan menjelaskan pelaksanaan Journal Entry Testing di KAP JSR, mengidentifikasi kendala dan solusinya, serta merancang modul Journal Entry Testing berbasis risiko yang sesuai kebutuhan KAP JSR. Penelitian menggunakan pendekatan applied research dengan metode Research and Development model ADDIE, dengan pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan Journal Entry Testing baru diterapkan pada tahun 2025 dan menghadapi kendala sosialisasi yang belum merata sehingga menimbulkan variasi antar auditor. Modul yang dirancang mengacu pada standar audit sebagai pedoman tertulis bagi auditor. Hasil evaluasi oleh Audit Manager KAP JSR menunjukkan modul telah sesuai kebutuhan, mengurangi ketergantungan pendampingan senior, menyeragamkan pelaksanaan antar auditor, dan penerapannya menunjukkan seluruh entri jurnal tidak lazim telah ditelusuri tanpa ditemukan salah saji.

Journal Entry Testing is a substantive audit procedure used to detect fraud risk in journal recording. The 2024 partner peer review at KAP JSR found that working papers testing journal entries in response to fraud risk under SA 240 were not yet available at Index A230.7. This study aims to explain the implementation of Journal Entry Testing at KAP JSR, identify the challenges and their solutions, and design a risk-based Journal Entry Testing module suited to KAP JSR's needs. The study used an applied research approach with the Research and Development method following the ADDIE model, with data collected through observation, interviews, and documentation. The results show that Journal Entry Testing was only implemented in 2025 and faced challenges from uneven socialization, resulting in variation among auditors. The designed module refers to auditing standards as written guidance for auditors. The evaluation results by KAP JSR's Audit Manager show that the module meets the firm's needs, reduces reliance on senior auditor guidance, standardizes implementation across auditors, and its application showed that all unusual journal entries were traced with no misstatement found.