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

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References


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DOI: https://doi.org/10.15548/isrj.v3i01.5626

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

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