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All Journal TOFEDU: The Future of Education Journal Jurnal Ekonomi Kreatif Indonesia
Ari Fahimatussyam Putra Nusantara
Universitas Islam Negeri Kiai Haji Achmad Siddiq Jember
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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EVALUASI IMPLEMENTASI APLIKASI ATLAS SEBAGAI ALAT BANTU AUDIT BERBASIS KOMPUTER DI KANTOR AKUNTANSI PUBLIK MADE SUDARMA THOMAS & DEWI MALANG Rofi’atul A’yun; Rifky Valky Hasanathul Mazdi; Alfa Reyza Meilano; Ari Fahimatussyam Putra Nusantara
Jurnal Ekonomi Kreatif Indonesia Vol. 4 No. 3 (2026): August
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v4i3.230

Abstract

ABSTRAK Penelitian mengenai implementasi aplikasi Audit Tools and Linked Archive System (ATLAS) masih menunjukkan hasil yang beragam. Sebagian penelitian melaporkan bahwa ATLAS mampu meningkatkan efisiensi dan kualitas audit, sedangkan penelitian lain menemukan bahwa implementasinya belum optimal akibat keterbatasan kompetensi pengguna dan kurangnya pelatihan. Penelitian ini bertujuan untuk mengevaluasi implementasi aplikasi Audit Tools and Linked Archive System (ATLAS) sebagai alat bantu audit berbasis komputer di Kantor Akuntansi Publik Made Sudarma Thomas & Dewi Malang. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan tiga informan yang terdiri atas satu auditor senior dan dua auditor junior di Kantor Akuntansi Publik Made Sudarma Thomas & Dewi Malang. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi, kemudian dianalisis menggunakan teknik analisis data Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Penelitian ini melibatkan tiga informan yang terdiri atas satu auditor senior dan dua auditor junior. Data dianalisis menggunakan model analisis interaktif Miles dan Huberman. Hasil penelitian menunjukkan bahwa penggunaan ATLAS membantu auditor dalam menyusun kertas kerja audit secara lebih sistematis dan terstruktur. Selain itu, penggunaan ATLAS juga berdampak pada peningkatan efisiensi waktu dan kualitas hasil audit, dimana proses audit menjadi lebih cepat serta tingkat kesalahan dalam pengolahan data dapat diminimalkan. Penelitian ini memberikan kontribusi empiris mengenai implementasi ATLAS melalui perspektif auditor sebagai pengguna langsung sehingga dapat menjadi masukan bagi Kantor Akuntansi Publik dalam mengoptimalkan pemanfaatan audit berbasis komputer. ABSTRACT Research on the implementation of the Audit Tools and Linked Archive System (ATLAS) application continues to yield mixed results. Some studies report that ATLAS is capable of improving audit efficiency and quality, while others find that its implementation has not been optimal due to limitations in user competence and a lack of training. This study aims to evaluate the implementation of the Audit Tools and Linked Archive System (ATLAS) application as a computer-based audit tool at the Made Sudarma Thomas & Dewi Public Accounting Firm in Malang. This study employs a descriptive qualitative approach with three informants, consisting of one senior auditor and two junior auditors at the Made Sudarma Thomas & Dewi Public Accounting Firm in Malang. Data were collected through interviews, observations, and documentation, then analyzed using Miles and Huberman’s data analysis technique, which includes data reduction, data presentation, and drawing conclusions. This study involved three informants, consisting of one senior auditor and two junior auditors. The data were analyzed using Miles and Huberman’s interactive analysis model. The results of the study indicate that the use of ATLAS helps auditors prepare audit working papers in a more systematic and structured manner. In addition, the use of ATLAS also improves time efficiency and the quality of audit results, as the audit process becomes faster and the error rate in data processing can be minimized. This study provides empirical insights into the implementation of ATLAS from the perspective of auditors as direct users, thereby offering guidance to public accounting firms on how to optimize the use of computer-assisted auditing.
An Analysis of Factors Influencing the Timeliness of Annual Tax Return Filing at KPP Pratama Situbondo: A Qualitative Descriptive Approach Blitzar Bimbi Prasetyo; Selvi Khoirun Nisa; Siti Nurhalizah; Ari Fahimatussyam Putra Nusantara
The Future of Education Journal Vol 5 No 2 (2026): Continued
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.1811

Abstract

This study aims to analyze the factors influencing the timeliness of Annual Tax Return filing among individual taxpayers (employees) at KPP Pratama Situbondo in the context of the implementation of the Core Tax Administration System (Coretax). The study employed a descriptive qualitative approach using the Technology Acceptance Model (TAM) framework, which includes perceived usefulness, perceived ease of use, attitude toward use, and behavioral intention to use. Data were collected through structured interviews and observations involving tax officers and individual taxpayers selected through purposive sampling. The findings indicate that the timeliness of Annual Tax Return filing is influenced by both internal and external factors. From the TAM perspective, perceived usefulness and perceived ease of use significantly affect taxpayers’ attitudes and intentions to use the system, which subsequently influence reporting behavior. However, several obstacles remain, including technical problems such as system errors and slow access, limited digital literacy, and difficulties in adapting to the new system. External factors, such as delays in receiving withholding tax documents, work-related busyness, geographical constraints, and perceptions of weak sanctions, also contribute to reporting delays. This study concludes that although Coretax has the potential to improve reporting efficiency, its effectiveness largely depends on user readiness, system reliability, and supporting infrastructure.
Taxpayer Perceptions of Ease of Use, Digital Literacy, and Coretax System Quality in Fulfilling Tax Obligations at KPP Pratama Jember Sahrido Sahrido; Debi Aurelia Azizah Kedua; Ari Fahimatussyam Putra Nusantara
The Future of Education Journal Vol 5 No 2 (2026): Continued
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.1848

Abstract

This research examines taxpayers’ perspectives regarding perceived ease of use, digital competence, and the quality of the Coretax system in carrying out tax responsibilities at KPP Pratama Jember amid the ongoing transformation of digital taxation. The study was driven by the growth in the number of registered taxpayers that was not followed by a balanced increase in annual tax return compliance, reflecting that the application of digital tax services has not entirely succeeded in improving taxpayer adherence. This research applied a descriptive qualitative method to gain a deeper understanding of taxpayers’ experiences and viewpoints toward the implementation of Coretax. Data collection was conducted through in-depth interviews, participatory observations, and documentation involving individual taxpayers, MSME taxpayers, and Account Representatives selected through purposive sampling techniques. The analysis process adopted the interactive model developed by Miles, Huberman, and Saldana, consisting of data reduction, data display, and conclusion formulation. The results indicate that taxpayers continue to encounter obstacles in adjusting from the previous system to Coretax, especially in comprehending reporting mechanisms and operating system features. Digital literacy emerged as a significant element affecting taxpayers’ capability to independently access digital tax facilities. Furthermore, various technical constraints, including mobile display issues, complicated navigation, and system disruptions during annual tax return submission, contributed to reduced user satisfaction and confidence in the system. The study concludes that the effectiveness of digital tax transformation is influenced not merely by technological infrastructure, but also by user preparedness, digital literacy, system reliability, and sustainable tax education initiatives.
Co-Authors Alfa Reyza Meilano Blitzar Bimbi Prasetyo Debi Aurelia Azizah Kedua Rifky Valky Hasanathul Mazdi Rofi’atul A’yun Sahrido Sahrido Selvi Khoirun Nisa Siti Nurhalizah