Assistance with pre-audit assessment of financial reports to accelerate readiness for BAN-PT accreditation at STIKES Nusantara

Abstract

Financial management accountability is a crucial indicator in institutional accreditation evaluation by BAN-PT. STIKES Nusantara faces challenges in presenting financial statements that comply with accounting standards and their readiness for a formal external audit. The purpose of this community service (PkM) activity is to provide guidance in the form of a pre-audit assessment to identify weaknesses in internal control systems and reconstruct the institution's draft financial statements to be audit-ready. The implementation method consists of three structured stages: preparation (initial situation analysis and document review), implementation (substantive audit simulation and report preparation coaching), and evaluation (analysis of partner capacity improvement and submission of follow-up recommendations). The results showed an 85% increase in the understanding of the partner's financial staff regarding the audit workflow, the identification of critical points for material misstatement risk, and the compilation of a valid draft of STIKES Nusantara Financial Statements in accordance with Financial Accounting Standards (SAK) for private entities. The implication of this activity is the improvement of the partner's financial administrative readiness in meeting the criteria for governance and financial management of BAN-PT, thereby increasing the chances of achieving an excellent accreditation rating