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Aria Farah Mita
Faculty of Economics and Business, Universitas Indonesia, Indonesia
Economics, Econometrics & Finance

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Evaluation of the Implementation of the First Year of Audit Standards (SA 701) Communicating Key Audit Matters I Made Serinteg; Aria Farah Mita
E-Jurnal Akuntansi Vol. 34 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i01.p13

Abstract

Auditing Standards (SA) 701 in Indonesia are effective for the implementation of general audits of financial statements of listed entities for the period starting on January 1, 2022. In this regard, this research was conducted to evaluate the implementation of the first year of enactment of SA 701. The research was conducted at Public Accounting Firm (Firm) ABC, which is one of the Firm in Indonesia. The data in this research uses primary data and secondary data. Primary data was obtained through semi-structured interviews, while secondary data was in the form of audit policies and procedures from Firm ABC. The research results show that Firm ABC is able to implement SA 701 well even though its international affiliate does not provide an audit methodology. The obstacles faced by Firm ABC in implementing SA 701 are communication with those charged with governance (TCWG) and management regarding Key Audit Matters, as well as the formulation of paragraphs on Key Audit Matters in the auditor's report. Regarding the implementation of the audit, there were no significant changes to the audit process, considering that the overall audit process carried out was still the same.
Evaluation of the Effectiveness of the Implementation of the Enterprise Resource Planning (ERP) System on the Financial Reporting Process of PT Telecommunications Company. Surya Madukara; Aria Farah Mita
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to evaluate the effectiveness of the ERP system implemented at PT ABC, one of the largest telecommunications companies in Indonesia. This evaluation is important to ensure the ERP system provides optimal benefits for the company. This research uses a qualitative method with triangulation analysis through interviews with 5 resource persons and document analysis related to ERP. The Delone and Mclean model is used to assess system effectiveness based on five main aspects: System Quality, Information Quality, Service Quality, User Satisfaction, and Net Benefit. The results showed that the ERP system at PT ABC was effective in the aspects of System Quality, Information Quality, User Satisfaction, and Net Benefit. However, the Service Quality aspect still needs to be improved through further training. The advantage of this research is a comprehensive approach that assesses ERP effectiveness not only from the technical side, but also user satisfaction and business benefits.
Co-Authors I Made Serinteg Surya Madukara