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All Journal IJOCE (International Journal of Offshore and Coastal Engineering) Jurnal Bisnis dan Akuntansi
ABDUL KADIR
Universitas Diponegoro
Economics, Econometrics & Finance Engineering

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AUDIT USAHA KECIL IRENE INDRIASARI; ABDUL KADIR; ABDUL FATAH HASANUDDIN
Jurnal Bisnis dan Akuntansi Vol 3 No 3 (2001): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1999.776 KB) | DOI: 10.34208/jba.v3i3.528

Abstract

Usaha kecil mempunyai karakteristik khusus yang berbeda dengan perusahaan besar.Karena itu audit usaha kecil mulai menarik perhatian para profesional serta badan penyusun standar profesi. SAS 43 dikeluarkan untuk menjawab permasalahan yang sering muncul dalam pengauditan usaha kecil. Usaha kecil mempunyai masalah yang tidak dihadapi oleh perusahaan besar, yaitu internal kontrol yang lemah, yang terkait dengan karakteristiknya. Kondisi ini mempunyai dampak terhadap auditabilitas usaha kecil. Dalam mengaudit usaha kecil, auditor merasa kurang tepat untuk bergantung pada internal kontrol. Oleh karena itu, auditor perlu menyesuaikan pendekatan auditnya dengan keadaan yang melingkupi penugasan audit usaha kecil. Standar audit yang ada menyatakan bahwa untuk mendapatkan opini unqualified, perusahaan harus mempunyai internal kontrol yang kuat. Sebagai konsekuensinya, karena usaha kecil sesuai dengan karakteristiknya mempunyai internal kontrol yang lemah, maka usaha kecil susah mendapatkan opini unqualified.
Gap Analysis of Ship Design Approval Case Study: Key Plan Drawing Assessment for Dual Fuel Harbour Tugboat Iskendar Iskendar; Abdul Kadir; Waluyo Waluyo; Dewi Kartikasari; Siti Sadiah; Dany Hendrik Priatno; Andi Cahyo Prasetyo Tri Nugroho; Fredhi Agung Prasetyo
International Journal of Offshore and Coastal Engineering Vol. 7 No. 1 (2023)
Publisher : Department of Ocean Engineering

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j25800914.v7i1.15526

Abstract

Starting to build the ship, the ship’s designer or builder must prepare key plan drawings with an approval statement that comes from the Classification Society (CS) based on the conformity of key plan drawings to comply with the rules or sometimes do not comply with those rules in several cases, so this situation could be minimized by using a gap analysis technique prior to the approval of the ship design process. Gap analysis is the tool to evaluate whether the design has been conforming to comply with the rules of the classification society or not. This paper chooses some parts of the ship design of a Dual Fuel Harbour Tugboat (DF Tug) to show the level of conformity to the rules. The assessment process involves Biro Klasifikasi Indonesia (BKI) since the DF Tug will be classified by BKI as a competent national classification society. The findings gap is used to improve the design of DF Tug. Finally, the framework of corrections and improvements to the DF Tug design is proposed as part of the refinement of key plan drawings, and the final ship design complies with rules and gets full approval from the classification society
Co-Authors ABDUL FATAH HASANUDDIN Andi Cahyo Prasetyo Tri Nugroho Dany Hendrik Priatno Dewi Kartikasari Fredhi Agung Prasetyo IRENE INDRIASARI Iskendar Iskendar Siti Sadiah Waluyo Waluyo