Perancangan Model Sistem E-Working Paper Berbasis Web Untuk Peningkatan Kualitas Proses Audit

Bagas Brian Pratama, Nurafni Eltivia, Nur Indah Riwajanti

Abstract


Audit memiliki peranan yang sangat signifikan dalam mengontrol proses bisnis di berbagai sektor. Dalam artikel ini permasalahan utama dari proses audit adalah masih rendahnya efisiensi dan efektifitas praktek audit saat ini di Indonesia. Keterbatasan teknologi informasi menjadi satu kunci utama yang menyebabkan kurang maksimalnya proses audit. Masih kurangnya ditemukan pengembangan sistem audit berbasis digital dan terintegrasi yang dapat diterapkan di Indonesia. Permasalahan seperti mahalnya biaya lisensi sebuah aplikasi sistem audit dari luar negeri akhirnya memaksa banyak auditor untuk bertahan menggunakan sistem audit berbasis dekstop yang sangat terbatas. Oleh karena itu, artikel ini memberikan analisa model untuk mengembangkan sebuah sistem kertas kerja audit elektronik berbasis WEB yang akan meningkatkan kualitas proses audit di Indonesia tanpa membutuhkan biaya lisensi yang tinggi. Hasil penelitian berupa rincian usulan kerangka, model hingga rencana kerja untuk merancang kertas kerja audit elektronik berbasis WEB yang dapat diaplikasikan secara langsung.

Keywords


Kualitas Audit, Sistem Informasi Audit, Kertas Kerja Audit, Model Kertas Kerja Elektronik

Full Text:

PDF


DOI: https://doi.org/10.15548/isrj.v3i01.5626
Abstract views : 421 times
PDF : 416 times

References


O. Asiriuwa, E. J. Aronmwan, U. Uwuigbe, and O. R. Uwuigbe, “Audit committee attributes and audit quality: A benchmark analysis,” Bus. Theory Pract., 2018, doi: 10.3846/btp.2018.05.

H. S. Lee, A. L. Nagy, and A. B. Zimmerman, “Audit partner assignments and audit quality in the United States,” Account. Rev., 2019, doi: 10.2308/accr-52218.

J. Garcia-Blandon, J. M. Argiles, and D. Ravenda, “On the Relationship between Audit Tenure and Fees Paid to the Audit Firm and Audit Quality,” Account. Eur., 2020, doi: 10.1080/17449480.2019.1669808.

R. Manita, N. Elommal, P. Baudier, and L. Hikkerova, “The digital transformation of external audit and its impact on corporate governance,” Technol. Forecast. Soc. Change, 2020, doi: 10.1016/j.techfore.2019.119751.

P. Nirupa and J. van V. Mark, “Performance auditing: Development of an audit model to evaluate efficiency, effectiveness and economy of the performance of a business,” African J. Bus. Manag., vol. 6, no. 39, pp. 10417–10426, 2012, doi: 10.5897/ajbm12.329.

W. T. Gude et al., “Electronic audit and feedback intervention with action implementation toolbox to improve pain management in intensive care: Protocol for a laboratory experiment and cluster randomised trial,” Implement. Sci., vol. 12, no. 1, pp. 1–12, 2017, doi: 10.1186/s13012-017-0594-8.

K. Ekasari, N. Eltivia, B. B. Pratama, and N. Azizah, “Improving the quality of business processes with Financial information systems,” Int. J. Informatics, Econ. Manag. Sci., vol. 1, no. 2, pp. 125–135, 2022, doi: 10.52362/ijiems.v1i2.880.

T. Tuti et al., “A systematic review of electronic audit and feedback: Intervention effectiveness and use of behaviour change theory,” Implement. Sci., vol. 12, no. 1, 2017, doi: 10.1186/s13012-017-0590-z.

T. A. Bowdle et al., “Electronic Audit and Feedback With Positive Rewards Improve Anesthesia Provider Compliance With a Barcode-Based Drug Safety System,” Anesth. Analg., vol. 129, no. 2, pp. 418–425, 2019, doi: 10.1213/ANE.0000000000003861.

R. A. P. Wijaya and Arif Rahman Hakim, “Perancangan Perangkat Audit Internal Untuk Sistem Keamanan Informasi Pada Organisasi Xyz Developing Internal Audit Tool for Information Security System,” J. Teknol. Inf. dan Ilmu Komput., 2020.

M. A. Nurani, “Pengaruh Review Kertas Kerja Audit, Pengalaman Kerja Auditor Dan Motivasi Kerja Terhadap Kinerja Auditor Pemerintah,” Skripsi. Progr. Stud. Akunt. Dan Bisnis Fak. Ekon. Univ. Pas. Bandung., 2017.

I. N. Darmayasa and I. M. A. Putrayasa, “Detecting Fraud Through Audit Tool and Linked Archive System Working Paper,” 2019, doi: 10.2991/icastss-19.2019.7.

B. Karimi, D. Burlet-Vienney, Y. Chinniah, and B. Aucourt, “Design of a self-audit tool for the application of lockout on machinery in the province of Quebec, Canada to control hazardous energies,” Safety, 2019, doi: 10.3390/safety5030053.

F. Wang, W. Zhi, L. Yang, and Y. Wang, “Study on computer-assisted audit and its applications,” Appl. Mech. Mater., vol. 198–199, pp. 380–385, 2012, doi: 10.4028/www.scientific.net/AMM.198-199.380.

R. Maisyarah, “PENGARUH PENYUSUNAN KERTAS KERJA AUDIT TERHADAP KUALITAS LAPORAN AUDIT BIDANG INSTANSI PEMERINTAH PUSAT PADA KANTOR PERWAKILAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PROVINSI SUMATERA UTARA,” J. Akunt. Bisnis dan Publik, 2019.

F. B. Utami, I. Suparlinah, and A. Faturokhman, “Faktor Internal Dan Eksternal Yang Mempengaruh Audit Report Lag,” J. Tirtayasa Ekon., 2020.

C. Kurnia Sastradipraja, “Rancang Bangun Simulasi Tool Sistem Audit Teknologi Informasi Berbasis Web,” J. Sist. Inf. dan Teknol. Inf., 2020.

L. Duan and Y. Xiong, “Big data analytics and business analytics,” J. Manag. Anal., vol. 2, no. 1, pp. 1–21, 2015, doi: 10.1080/23270012.2015.1020891.

P. E. Byrnes et al., “Evolution of Auditing: From the Traditional Approach to the Future Audit,” Contin. Audit., pp. 285–297, 2018, doi: 10.1108/978-1-78743-413-420181014.

A. Kayis-kumar, “eJournal of Tax,” vol. 14, no. 2, 2016.

A. Darono, “Web Data Extraction Dalam Analitika Data Audit: Pengembangan Artefak Teknologi Dalam Perspektif Design Science Research,” Teknika, vol. 9, no. 2, pp. 97–105, 2020, doi: 10.34148/teknika.v9i2.283.

American Institute of Certified Public Accountants, “AICPA - AICPA Code of Professional Conduct,” Code Prof. Conduct Bylaws Prof. Stand., 2016.

KBBI Online, “Kamus Besar Bahasa Indonesia Versi Online,” Badan Pengembangan dan Pembinaan Bahasa, Kemdikbud, 2020. .

I. A. Ahmad Sabri, M. Man, W. A. W. Abu Bakar, and A. N. Mohd Rose, “Web Data Extraction Approach for Deep Web using WEIDJ,” 2019, doi: 10.1016/j.procs.2019.12.124.

E. Vargiu and M. Urru, “Exploiting web scraping in a collaborative filtering- based approach to web advertising,” Artif. Intell. Res., vol. 2, no. 1, pp. 44–54, 2012, doi: 10.5430/air.v2n1p44.

A. Darono, “Web Data Extraction Dalam Analitika Data Audit: Pengembangan Artefak Teknologi Dalam Perspektif Design Science Research,” Teknika, 2020, doi: 10.34148/teknika.v9i2.283.

B. B. Pratama, N. Eltivia, and N. I. Riwajanti, “Do Covid-19 And Mass Mobility Restriction Affect Inflation Rate ? Empirical Evidence From Indonesia,” J. Bus. Manag., vol. 2, no. 1, pp. 162–167, 2021.

R. Komalasari, “MANFAAT TEKNOLOGI INFORMASI DAN KOMUNIKASI DI MASA PANDEMI COVID 19,” TEMATIK, 2020, doi: 10.38204/tematik.v7i1.369.

R. A. Salas-Rueda, É. P. Salas-Rueda, and R. D. Salas-Rueda, “Analysis and design of the web game on descriptive statistics through the addie model, data science and machine learning,” Int. J. Educ. Math. Sci. Technol., 2020, doi: 10.46328/IJEMST.V8I3.759.

F. Hishamudin, “Model ADDIE,” Universiti Teknologi Malaysia. 2016.

U. R. Fitri, I. Sugihartono, S. Maulana, and R. Aprilia, “The Design of Information System for Physics Learning Media Laboratory,” J. Phys. Conf. Ser., vol. 1491, no. 1, 2020, doi: 10.1088/1742-6596/1491/1/012066.

M. Makhsin, N. H. Azid-Aziz, S. N. Jumiran, M. F. Ilias, and M. A. F. M. Sukeri, “Implementation of Addie model in Hisbah Reflection through mobile phone application,” Int. J. Eng. Technol., 2018, doi: 10.14419/ijet.v7i3.7.16394.

N. Asriati, M. Thoharudin, Syamsuri, and D. Dike, “Implementation of 4d learning and ADDIE model to increase entrepreneurship competencies,” Int. J. Adv. Sci. Technol., 2020.

J. Zhang, “The Construction of College English Online Learning Community under ADDIE Model,” English Lang. Teach., 2020, doi: 10.5539/elt.v13n7p46.

N. Aldoobie, “ADDIE Model Analysis phase,” Am. Int. J. Contemp. Res., 2015.

T. D. Kurnia, C. Lati, H. Fauziah, and A. Trihanton, “Model ADDIE Untuk Pengembangan Bahan Ajar Berbasis Kemampuan Pemecahan Masalah Berbantuan 3D,” Kurnia, 2019.


Refbacks

  • There are currently no refbacks.


Gedung Fakultas Sains dan Teknologi 
Kampus III Universitas Islam Negeri Imam Bonjol Padang
Sungai Bangek, Kec. Koto Tangah, Kota Padang, Sumatera Barat

Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.