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All Journal JASF (Journal of Accounting and Strategic Finance) Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Vicky Pratama Mahardika
Universitas Sebelas Maret
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences Other

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When Good Governance Matters: Digital Auditing and Public Sector Audit Quality Edy Supriyono; Yussri Sawani; Enny Susilowati Mardjono; Simon Nisja Putra Zai; Vicky Pratama Mahardika
JASF: Journal of Accounting and Strategic Finance Vol. 9 No. 1 (2026): JASF (Journal of Accounting and Strategic Finance) - June 2026
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v9i1.738

Abstract

Purpose: This study aims to examine the effects of Computer-Assisted Audit Techniques (CAATs), remote auditing, and professional scepticism on the quality of public sector audits, and to analyse the role of good governance moderation in these relationships. This study is important because digital-based public sector audits require governance support to enable technology and auditor judgment to improve public accountability. Method: This study uses a quantitative approach with auditors of the Supreme Audit Agency (BPK) in Central Java as respondents. The Sample used was 134 respondents. Data were obtained by distributing questionnaires. Data were collected through surveys and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4.0. Findings: The results indicate that remote auditing has a positive effect on the quality of public sector audits. In contrast, CAATs and professional scepticism had no direct effect. However, good governance has been shown to moderate the influence of CAATs, remote auditing, and professional scepticism on audit Quality. These findings suggest that audit technology and auditors' critical attitude do not work automatically but require strong governance support. Implications: The results of this study affirm the importance of strengthening digital audit governance, data Quality, Information System Integration, digital Evidence security, auditor independence, and follow-up of audit results. BPK needs to build a digital audit ecosystem that is not only focused on technology adoption but also on strengthening accountability and internal controls. Novelty/Value: This study demonstrates that good governance is a key condition for the effectiveness of audit technology and for professional scepticism in improving the quality of public sector audits.
Pelatihan Penggunaan Aplikasi SIAPIK Bank Indonesia Kepada Pelaku UMKM Desa Krikilan Dewi Ismoyowati; Vicky Pratama Mahardika; Fahrul Ramadhan; Dewi Reina Sari; Dzakiya Salma Rahmatika; Dian Alvina Purwisanti; Muhammad Rizal Musyafa; Nabillah Azzahrah; Nafil Farhan Fauzi; Novallino Setyanto Nugroho; Putri Shafira; Dovanka Casachi
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 2 No. 3 (2024): September : Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v2i3.1261

Abstract

This community service aims to improve the financial literacy of MSMEs in Krikilan Village, Kalijambe District, Sragen Regency through training in the use of the SIAPIK application from Bank Indonesia. SIAPIK, or the Financial Information Recording Application System, is designed to make it easier for MSMEs to record financial transactions and prepare financial reports in accordance with MSME Financial Accounting Standards. Participants in this activity were MSMEs from Krikilan Village, Kalijambe District, Sragen Regency, totaling 20 people. This activity involved socialization and training using lecture, dialogical, and direct practice methods. The implementation of the training on July 18, 2024 showed positive results, with MSME participants now having a better understanding of the use of the SIAPIK application. This program is expected to improve the technical skills of MSMEs, facilitate access to financing, and improve the quality of their financial reports.
Co-Authors Dewi Ismoyowati Dewi Reina Sari Dian Alvina Purwisanti Dovanka Casachi Dzakiya Salma Rahmatika Edy Supriyono Enny Susilowati Mardjono Fahrul Ramadhan Muhammad Rizal Musyafa Nabillah Azzahrah Nafil Farhan Fauzi Novallino Setyanto Nugroho Putri Shafira Simon Nisja Putra Zai Yussri Sawani