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The Role of the Audit Tools and Linked Archive System (ATLAS) in the Enhancement of Financial Statement Audit Efficiency Niswa, Khairun; Rahma, Alya; Ivana, Sarah Obadiah; Wardani, Neng Sri
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.115

Abstract

The development of information technology has brought significant changes to auditing practices, one of which is the use of the Audit Tools and Linked Archive System (ATLAS) as electronic audit working papers. This study aims to analyze the role of ATLAS in improving the efficiency of the financial statement audit process. The research employs a qualitative approach, with data collection techniques consisting of interviews and documentation. The findings indicate that the implementation of ATLAS assists auditors in preparing audit working papers in a more systematic, integrated, and standardized manner in accordance with the stages of the audit process. The use of ATLAS also facilitates data entry, accelerates audit execution, and reduces the risk of errors commonly associated with manual methods. Therefore, ATLAS plays an important role in enhancing the efficiency and effectiveness of financial statement audits.
EDUKASI KONSEP MODERASI BERAGAMA BAGI TENAGA PENDIDIKAN TADIKA AL-FIKH ORCHARD MALAYSIA Zuliana, Zuliana; Qorib, Muhammad; Wirian, Oktrigana; Niswa, Khairun; Butlam, Qoree
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 1 (2025): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i1.27759

Abstract

Abstrak: Sebagai negara dengan keragaman budaya, etnis, dan agama timbulnya tantangan dalam menjaga persatuan di tengah perbedaan. Moderasi beragama salah satu konsep penting dikuatkan sejak dini, karena kunci dalam memperkenalkan konsep moderasi beragama kepada generasi muda untuk menjawab tantangan zaman dapat tumbuh di tengah keragaman. Tenaga pendidik berperan penting untuk dapat menyampaikan pesan-pesan toleransi dan moderasi agar dapat membantu anak didik memahami agama yang moderat. Pengabdian Internasional (PKMI) kepada 50 tenaga kependidikan Tadika Al-Fikh Orchard Malaysia bertujuan meningkatkan pemahaman konsep moderasi beragama dengan metode edukasi menunjukkan peningkatan yang diperoleh melalui evaluasi. Pemberian test saat sebelum dan sesudah pelatihan dengan total pertanyaan berkisar antara 26-39 pertanyaan/indikator termasuk pre-test, post-test, kuesioner, observasi, dan diskusi. Dengan peningkatan persentase 25%.dari 60% meningkat 85 %. Dengan mengikuti edukasi menambah pemahaman peserta untuk diterapkan dalam pengajaran anak didik usia dini.Abstract: As a country with cultural, ethnic and religious diversity, there are challenges in maintaining unity amidst differences. Religious moderation is one of the important concepts to be strengthened from an early age, because the key to introducing the concept of religious moderation to the younger generation to answer the challenges of the times can grow in the midst of diversity. Educators play an important role to be able to convey messages of tolerance and moderation in order to help students understand moderate religion. International Service (PKMI) to 50 education personnel of Tadika Al-Fikh Orchard Malaysia aims to improve understanding of the concept of religious moderation with educational methods showing improvement obtained through evaluation. Giving tests before and after training with a total of questions ranging from 26-39 questions/indicators including pre-test, post-test, questionnaires, observations, and discussions. With a percentage increase of 25%, from 60% to 85%. By participating in the education, participants increased their understanding to be applied in teaching early childhood students.