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Perbandingan Antara Perkembangan Kinerja Ekonomi Daerah Otonomi Baru dan Daerah Induk di Indonesia Pasca Pemekaran Yumanda, Friska Cahya; Aminy, Adhinda Rachma
JDEP (Jurnal Dinamika Ekonomi Pembangunan) Vol. 6 No. 1 (2023): JDEP (Jurnal Dinamika Ekonomi Pembangunan)
Publisher : UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jdep.v5i2.408

Abstract

This study aims to compare the development of economic performance between the parent region and the new autonomous regions after the division. The research sample consists of 27 regions, including 14 new autonomous regions (DOB) and 13 parent regions (DI) which are affected areas from the expansion carried out during the period 2012 and 2013. The research sample uses data from 2014-2018, which is data from the first five year available after the expansion. The research uses the non-parametric Mann-Whitney test by comparing the mean rank values between the DOB and DI groups annually through the t-test. As a result, it is known that the new autonomous regions have developed a level of regional financial capacity, a level of regional independence, and a level of dependence on transfer funds that are better than the parent region. On the other hand, the growth of GRDP per capita and the poverty rate in the new autonomous regions show worse performance than the parent regions.
CONTINUOUS AUDIT: PENERAPAN DAN PENGENDALIAN PELAKSANAAN FUNGSI AUDIT BERBASIS TEKNOLOGI INFORMASI Zahirah, Faranisa Rahma; Melenia, Fransisca; Aminy, Adhinda Rachma
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 18 No. 2 (2021): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v18i2.3136

Abstract

The Industrial Revolution 4.0 is an era where information technology is developing rapidly and impacts all fields, including auditing, during a pandemic where interactions are limited. Auditors need a more sophisticated audit approach to prepare to present audit reports quickly. This study aims to see the implementation of continuous audits for a more efficient and effective implementation. The method used is a literature study based on scientific articles or credible publications. The conclusion is that continuous auditing is efficient and effective in auditing financial statements. Unfortunately, the application of this approach is constrained in several ways, namely the non-uniformity of information technology used by each client.