Optimizing Students’ Auditing Competencies Through Community Service Activities to Support Operational Effectiveness at Public Accounting Firms

Abstract

This study aims to examine the optimization of students’ audit competencies through community service activities in the form of direct internships at Public Accounting Firms (PAFs) to support operational effectiveness. This study is based on the human resource constraints frequently faced by Public Accounting Firms, particularly during the busy season, necessitating an alternative solution in the form of utilizing interns. The method employed is a qualitative approach with data collection techniques involving direct participation in internship activities for approximately four months at Arnestesa and Partners Public Accounting Firm. The research results indicate that students’ direct involvement in audit activities such as managing audit documents, preparing audit reports, and conducting field audits can enhances their technical and non-technical competencies. Additionally, intensive mentoring by auditors plays a crucial role in improving students’ understanding of professional audit standards. On the other hand, the presence of interns also contributes positively to the operational effectiveness and efficiency of the firm through a more even distribution of the workload. Thus, the direct engagement-based service program has proven effective in enhancing students’ competencies while simultaneously supporting the organization’s operational performance