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All Journal Golden Ratio of Auditing Research Cipta
Pratama, Miko
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Arts Economics, Econometrics & Finance Social Sciences

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Comparison of International and Local Auditing Standards: Practical Implications Pratama, Miko
Golden Ratio of Auditing Research Vol. 3 No. 2 (2023): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v3i2.379

Abstract

This qualitative literature review explores the practical implications of auditing standard convergence, focusing on audit quality and financial reporting practices. The research aims to analyze the impact of international auditing standards, particularly the International Standards on Auditing (ISAs), on audit quality across different jurisdictions. The methodology involves a systematic search and analysis of relevant academic articles, books, reports, and scholarly sources. Data collection includes comprehensive searches of academic databases and hand-searching for relevant journals. Data analysis employs thematic analysis and quality appraisal criteria for evaluating qualitative research. The findings suggest that the adoption of ISAs is associated with improvements in audit quality due to their principles-based approach and emphasis on professional judgment and skepticism. However, the extent of improvement varies depending on the regulatory environment and institutional context. Challenges in achieving convergence arise from differences in legal systems, cultural norms, and regulatory environments across countries. Despite efforts towards convergence, discrepancies exist in research findings regarding the impact on financial reporting quality. Factors moderating this relationship include regulatory oversight, contextual differences, and institutional infrastructure. The study underscores the need for nuanced approaches to standard-setting and implementation to address these challenges effectively.
Perancangan Buku Informasi Kudapan Tradisional Berjudul Mengenal Karakteristik Kue Tradisional Khas Pulau Jawa Pratama, Miko; Subianto, Ismail Bambang; Pramudita, Pandu
Cipta Vol 3, No 3 (2025): Cipta
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/cipta.v3i3.3979

Abstract

Penelitian ini bertujuan untuk merancang buku informasi kudapan tradisional berjudul Mengenal Karakteristik Kue Tradisional Khas Pulau Jawa. Metode penelitian yang digunakan adalah penelitian kualitatif. Penggunaan metode kualitatif dalam penelitian ini sangat efektif, karena data-data yang dihasilkan merupakan hasil pencarian dan pengumpulan studi literatur berupa buku, skripsi atau tugas akhir, jurnal ilmiah atau dokumen online, wawancara serta observasi sehingga diharapkan data yang didapat lebih akurat. Peneliti mendapatkan data-data mengenai kue tradisional, teknik memasak serta cara melestarikan kue tradisional khususnya pada ragam kue tradisional khas pulau Jawa karena dari permasalahan yang ditemukan bahwa mahasiswa lebih memilih kudapan asing yang disebabkan oleh prestise. Hasil perancangan berupa buku informasi yang berisikan sejarah tentang kue tradisional di pulau Jawa, kreasi sajian kue tradisional khas pulau Jawa, resep dan filosofi kue tradisional dan mini games seputar kue tradisional khas pulau Jawa. Dengan isi halaman sebanyak 88 halaman, buku informasi ini menggunakan elemen-elemen desain berupa warna, pattern, ilustrasi, garis, huruf dan bidang. Penempatan publikasi buku informasi ini untuk sekolah dan perguruan tinggi dengan harapan setelah dibuatnya buku informasi ini dapat memberikan pengetahuan ragam kue tradisional khas pulau Jawa yang merupakan kudapan tradisional warisan turun temurun agar mahasiswa dan pelajar terdorong untuk melestarikan serta memilih kudapan tradisional di banding kudapan asing.
Comparison of International and Local Auditing Standards: Practical Implications Pratama, Miko
Golden Ratio of Auditing Research Vol. 3 No. 2 (2023): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v3i2.379

Abstract

This qualitative literature review explores the practical implications of auditing standard convergence, focusing on audit quality and financial reporting practices. The research aims to analyze the impact of international auditing standards, particularly the International Standards on Auditing (ISAs), on audit quality across different jurisdictions. The methodology involves a systematic search and analysis of relevant academic articles, books, reports, and scholarly sources. Data collection includes comprehensive searches of academic databases and hand-searching for relevant journals. Data analysis employs thematic analysis and quality appraisal criteria for evaluating qualitative research. The findings suggest that the adoption of ISAs is associated with improvements in audit quality due to their principles-based approach and emphasis on professional judgment and skepticism. However, the extent of improvement varies depending on the regulatory environment and institutional context. Challenges in achieving convergence arise from differences in legal systems, cultural norms, and regulatory environments across countries. Despite efforts towards convergence, discrepancies exist in research findings regarding the impact on financial reporting quality. Factors moderating this relationship include regulatory oversight, contextual differences, and institutional infrastructure. The study underscores the need for nuanced approaches to standard-setting and implementation to address these challenges effectively.
Co-Authors Pandu Pramudita Subianto, Ismail Bambang