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All Journal Jurnal Riset Manajemen dan Akuntansi
Aura Arinda Wijaya
Universitas Pembangunan Nasional Veteran Jawa Timur
Decision Sciences, Operations Research & Management

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Analisis Sinkronisasi KKA dalam Praktik Remote Audit di Era Society 5.0 Aura Arinda Wijaya; Samas Adimisa Mishbah Habibie
Jurnal Riset Manajemen dan Akuntansi Vol. 6 No. 2 (2026): Agustus: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v6i2.7131

Abstract

The Society 5.0 era demands the integration of smart technology and human collaboration, yet in practice, remote data acquisition is often hampered by the reliance on informal communication media. This research aims to describe the synchronization mechanism of Audit Working Papers (KKA) and explore the role of technology and the effectiveness of human coordination in maintaining audit data integrity. Utilizing a qualitative single case study design, the research was conducted at KAP ABC, which implements the ATLAS application, internal server systems, and webcam monitoring. Data were gathered through in-depth interviews with senior auditors, participatory observation of the synchronization process, and document analysis. The results indicate that the integration of ATLAS and internal servers, supported by a Triple Validation protocol comprising webcam monitoring, Excel data reconciliation, and hierarchical approval effectively mitigates the risk of information fragmentation caused by informal media. This study proposes a conceptual model for KKA synchronization based on triple validation that integrates technological aspects and auditor communication. The implications of this research emphasize the importance of developing digital communication standards and visual audit procedures to enhance the quality of audit evidence and the reliability of opinions in remote audit practices
Co-Authors Samas Adimisa Mishbah Habibie