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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi)
Boru Simanjuntak, Rebeca
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Computer Science & IT Economics, Econometrics & Finance

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Development Of A Risk-Based Audit Application Using Cloud Computing Technology To Improve Audit Flexibility And Scalability In Public Accounting Firms Kusmana, Endang; Adi Nugraha, Perdhiansyah; Boru Simanjuntak, Rebeca
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 11 No. 1 (2026)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v11i1.1073

Abstract

This research addresses the significant gap between the theoretical benefits of cloud computing technology in auditing and its practical application within Public Accounting Firms (KAP) in West Kalimantan, where 100% of surveyed firms still rely on manual data processing using Microsoft Excel. The study aims to design a risk-based audit application utilizing cloud technology to enhance audit flexibility and scalability. The research method is descriptive, focusing on analyzing user needs and challenges in existing manual audit data management processes. The expected outputs are intellectual property rights for the application named LABERCCO (Layanan Audit Berbasis Risiko dengan Computing Cloud), targeting a Technology Readiness Level (TRL) of 4–6. This application is intended to improve audit efficiency and effectiveness, support firm growth, and provide a competitive advantage in the digital era by addressing data security and cost efficiency concerns.
Co-Authors Adi Nugraha, Perdhiansyah Kusmana, Endang