Peran Auditor dan Manfaat Audit pada BKM/LKM di Kabupaten Hulu Sungai Tengah Provinsi Kalimantan Selatan

This service aims to provide counseling about the role of auditors and the benefits of independent auditing for LKM/BKM as well as increasing understanding of the role of auditors and the benefits of independent auditing LKM/BKM. The service implementation method is carried out in the form of practical and simple counseling in order to provide knowledge about the role of auditors and the benefits of independent audits. The results of the evaluation concluded that the participants fully understood the material provided. It is recommended routinely need to carry out outreach activities in the field of bookkeeping, especially to improve the ability of economic facilitators and financial management officers of the Secretariat and UPK BKM/LKM in Hulu Sungai Tengah Regency, South Kalimantan Province in presenting financial statements to support obtaining an unqualified audit opinion.