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All Journal Jejak digital: Jurnal Ilmiah Multidisiplin Edupreneurship; Jurnal Pendidikan Ekonomi
Ferandika, Arjun
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Hubungan Masa Perikatan Audit (Audit tenure) dengan Kualitas Audit: Sebuah Kajian Literatur Fani, Azti Ainur; Fedurinam, Asti Saydatina; Ferandika, Arjun; Utama, Fikri Rizki
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 3 (2026): MEI 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/ycnes796

Abstract

This study aims to examine the relationship between audit tenure and audit quality through a literature review approach. Audit tenure is the length of the working relationship between an auditor or public accounting firm and a client company in the process of auditing financial statements. The issue of audit tenure is important because it relates to auditor independence and the effectiveness of audit implementation. The research method used is a literature review, collecting various sources such as books, scientific journals, research articles, and regulations relevant to the research topic. Data were analyzed descriptively to understand the various views and findings of previous research regarding the effect of audit tenure on audit quality. The study results indicate that long audit tenure can improve audit quality because the auditor has a deeper understanding of the company's condition and internal control system. However, a long-term relationship also has the potential to reduce auditor independence due to closeness to the client, which can affect the auditor's objectivity in providing an audit opinion. Furthermore, an auditor rotation policy is implemented as an effort to maintain auditor independence and improve audit quality. Thus, a balance is needed between the benefits of auditor experience and the importance of maintaining auditor independence to maintain audit quality.
Permasalahan Implementasi Akuntansi Syari’ah pada Lembaga Keuangan Syari’ah di Indonesia Ferandika, Arjun; Erlia, Depi Putri; Wahida, Listia Nur; Nusa, Yasmin Darmawan; Apridasari, Esty
Edupreneurship: Jurnal Pendidikan Ekonomi Vol. 2 No. 1 (2026): JUNI
Publisher : CV. Rumoh Aceh Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/2g76rq56

Abstract

This study aims to analyze the problems in the implementation of Islamic accounting in Islamic financial institutions in Indonesia, particularly those related to human resource (HR) understanding of Sharia principles and contracts. This research employs a qualitative method with a literature study approach. Data were obtained from various secondary sources such as books, scientific journals, and previous studies related to Islamic accounting. The data collection technique was carried out by reviewing and analyzing relevant literature. Data analysis was conducted descriptively to understand the issues in the implementation of Islamic accounting. The results of the study indicate that one of the main problems in implementing Islamic accounting is the lack of HR understanding of contract concepts such as murabahah, mudharabah, musyarakah, and ijarah, so that in practice they are often treated similarly to conventional accounting systems. In addition, limited training, low Islamic financial literacy, and the suboptimal implementation of Islamic accounting standards such as PSAK Syariah also pose challenges in the application of Islamic accounting. Therefore, efforts are needed to improve the quality of human resources through education, training, certification, as well as strengthening regulations and supervisory systems so that the implementation of Islamic accounting can run optimally and in accordance with Sharia principles
Co-Authors apridasari, esty Erlia, Depi Putri Fani, Azti Ainur Fedurinam, Asti Saydatina Nusa, Yasmin Darmawan Utama, Fikri Rizki Wahida, Listia Nur