Integrasi Audit Trail dan Pengendalian Internal Terhadap Loyalitas Anggota Koperasi
DOI:
https://doi.org/10.61722/jiem.v3i4.4382Keywords:
Audit Trail; Internal Control; Member Loyalty; Transparency; CooperativeAbstract
This study aims to analyze the role of integrating audit trails and internal controls in enhancing member loyalty in cooperatives through transparency and accountability. The research employs a descriptive qualitative method, with data collected through interviews and observations at KSPP Syariah Mawar Simo Sungelebak Lamongan. The results indicate that the implementation of the SIBMT (Integrated Management-Based Information System) with audit trail features enables transparent and verifiable transaction records, thereby strengthening member trust. Effective internal controls, such as monthly audits and routine evaluations, minimize errors and fraud. The main challenge is human error in system operation, which can be mitigated through employee training. High member trust, active participation in meetings, and open financial reporting in the Annual Member Meeting (RAT) are key drivers of loyalty. The study concludes that the integration of audit trails and internal controls fosters transparent and accountable cooperative governance, ultimately boosting member loyalty.
References
Fahlevi, M. R. (2016). Pengaruh Kualitas Pengendalian Internal Sistem Informasi Akuntansi Terhadap Keandalan Audit Trail Pada PT. Pelindo I (Persero) Belawan Internasional Container Terminal Medan. In repository.uma.ac.id.
Haniifah, M. N., & Pramudyastuti, O. L. (2022). Analisis Efektivitas Audit Tool and Linked Archive System Dalam Menunjang Proses Audit Laporan Keuangan. Jurnal Maneksi, 10(2), 169–176. https://doi.org/10.31959/jm.v10i2.747
Hasrul Hamzah, V. R. M. (2017). PERAN PENGAWASAN INTERNAL DALAM MENCEGAH KEJAHATAN EKONOMI DI KOPERASI. Jurnal Hukum Progresif, XI(2), 1928–1940.
Iqbal, M., Setiawan, D., & Sarah, S. (2019). Pengaruh Penerapan Sistem Informasi Akuntansi Dan Pengendalian Internal Keuangan Terhadap Kinerja Pegawai (Studi Survei Pada Pemerintahan Desa Di Kecamatan Paseh). Jurnal Ilmiah Akuntansi, 14(2), 1–17.
Junaidi, J., Ridwan, R., & BZ, F. S. (2022). The Impact of Financial Accounting Standard Implementation and Internal Control Structure on Financial Report Quality and Annual Member Meetings. International Journal of Finance, Economics and Business, 1(2), 132–140. https://doi.org/10.56225/ijfeb.v1i2.28
Leksono, S. (2013). Pendekatan deskriptif. RajaGrafindo Persada.
Lilian, I.-U. (2024). Member Engagement and Governance Practices in Credit Cooperatives: An Investigation of their Impact on Financial Performance in South-South Nigeria. IIARD International Journal of Economics and Business Management, 10(2), 193–210. https://doi.org/10.56201/ijebm.v10.no2.2024.pg193.210
M. Ikhwan Mansyuri, Samsudin, S., Miskan Arsyad, & Yulianti, Y. (2023). the Influence of Internal Audit, Effectiveness of Control and Accounting Information Systems on Fraud Detection (Study At Dompu Regional Drinking Water Company). International Journal of Social Science, 2(5), 2045–2054. https://doi.org/10.53625/ijss.v2i5.4809
Mohammad Afrizal Miradji, Nur Munzilatur Rohmah, Meytasya Shalsabella, & Tasya Nurul Idlomia. (2024). Analisis Pengaruh Alat Audit dan Sistem Arsip terhubung dalam Mendukung Proses Audit Laporan Keuangan. Jurnal Kendali Akuntansi, 2(3), 202–210. https://doi.org/10.59581/jka-widyakarya.v2i3.3857
Morgan, R. M., & Hunt, S. D. (1994). The Commitment-Trust Theory of Relationship Marketing. Journal of Marketing, 58(July), 20–38.
Najatu Silva, D., & Aufa, M. (2023). Pengaruh Pengendalian Internal dan Sistem Informasi Akuntansi Terhadap Pencegahan Fraud pada Persediaan. COMSERVA Indonesian Jurnal of Community Services and Development, 2(11), 2464–2476. https://doi.org/10.59141/comserva.v2i11.651
Nuri, & Dinda. (2025). Wawancara KSPP Syariah Mawar Simo Lamongan.
Purwanti, M., & Wasman, W. (2016). PENGARUH PEMAHAMAN AKUNTANSI, PEMANFAATAN SISTEM INFORMASI AKUNTANSI DAN PERAN INTERNAL AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN (Survey pada Koperasi Pegawai Republik Indonesia Kota Bandung). Esensi, 4(3), 61–75. https://doi.org/10.15408/ess.v4i3.2434
Raihana, A., Naomy, D., Hutagalung, A., & Sanjaya, S. R. (2024). Peran Audit Internal Dalam Mendeteksi Kecurangan Laporan Keuangan. TEKNOBIS : Teknologi, Bisnis Dan Pendidikan, 2(3), 505–514.
Rosidah, I., Gunardi, Priatna Kesumah, & Royke Bahagia Rizka. (2023). Transparasi Dan Akuntabilitas Dalam Pencegahan Fraud Diinstansi Pemerintah (Studi Kasus Kantor Kec. Ciwidey). Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA, 2(1), 137–156. https://doi.org/10.59820/emba.v2i1.110
Sukandani, Y., & Devitri, Danisa Frida Kusuma Wardani , Eka Putri Cahyani, Egit Dian Maharani, Z. V. (2024). Pengaruh Peran Audit Internal terhadap Kinerja Manajemen Risiko pada PT Bank Jabar Banten Syariah Tahun 2019-2023. Jurnal Manajemen Dan Akuntansi, 1(4), 456–460.
Susanto, A. (2017). Sistem Informasi Akuntansi Secara Terpadu. In Lingga jaya.
Tiara, L., & Suwena, K. R. (2024). Pengaruh Partisipasi Anggota Terhadap Keberhasilan Koperasi Simpan Pinjam Di Kecamatan Buleleng Program Studi Pendidikan Ekonomi , Universitas Pendidikan Ganesha. Jurnal Pendidikan Ekonomi Undiksha, 16(3), 545–553. https://doi.org/10.23887/jjpe.v16
Tiktiek, K. (2022). Peranan, Nilai dan Prinsip Perkoperasian di Indonesia. Jurnal Ilmiah Mahasiswa AGROINFO GALUH, 9(1), 389–397. http://jurnal.upi.edu/file/Jajang.pdf
Turi, L. O., & Muharram, A. I. (2023). Pengaruh Transparansi Dan Akuntabilitas Laporan Keuangan Koperasi Terhadap Tingkat Kepercayaan Anggota Koperasi. Jurnal Economina, 2(12), 3787–3797. https://doi.org/10.55681/economina.v2i12.1103
Wikipedia. (2025). Jejak audit. Wikipedia.Org. https://en.wikipedia.org/wiki/Audit_trail
Downloads
Published
Issue
Section
License
Copyright (c) 2025 JURNAL ILMIAH EKONOMI DAN MANAJEMEN
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
