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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) TEMA (Jurnal Tera Ilmu Akuntansi) Monex: Journal of Accounting Research AKUNTANSI DEWANTARA Jurnal AKSI (Akuntansi dan Sistem Informasi) Sebatik OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal Pendidikan Akuntansi dan Keuangan Journal of Information System, Applied, Management, Accounting and Research Value: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah Manajemen Kesatuan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Bina Bangsa Ekonomika Apssai Accounting Review (ApAR) SENTRI: Jurnal Riset Ilmiah Journal of Innovation in Management, Accounting and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Worksheet : Jurnal Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Riwayat: Educational Journal of History and Humanities Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi dan Keuangan JIMEKA Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Vitriyan Espa
Unknown Affiliation
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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AUDIT DIGITALIZATION BY AUDIT TOOL AND LINKED ARCHIVE SYSTEMS (ATLAS) IN SUPPORTING FINANCIAL REPORT AUDIT Yusnita, Erni; Jaudah, Jihan Fadhilah Hang; Melisa, Melisa; Winarti, Tri; Fajaria, Ulfa; Maulana, Muhammad Ilham; Ikhsan, Syarbini; Espa, Vitriyan
Jurnal KIAFE Vol. 1 No. 1 (2023): JURNAL KAJIAN ILMIAH AKUNTANSI
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v1i1.64034

Abstract

The audit of financial statements is one of the aspects that is influenced by the presence of Computer-Assisted Audit Techniques at the Public Accounting Firm as audit work papers, making it easier for auditors to provide their services. The Audit Tool and Linked Archive System (ATLAS) application assists auditors in the application of Auditing Standards and Public Accountant Professional Standards. The purpose of this study is to determine the auditor's perspective at KAP Syarbini Ikhsan on audit digitization through the ATLAS application in supporting the financial statement audit process. The method in this research is descriptive qualitative, which is based on theoretical studies, results from previous studies, observations, and interviews, which are then collected, analyzed, and concluded. The results of the research show that the ATLAS application acts as a tool for the Ministry of Finance to seek uniform reporting for all public accounting firms in Indonesia. Other results also show that KAP Syarbini Ikhsan has been slowly implementing ATLAS since 2019 to support its financial report audit process, but this implementation has not been carried out optimally.
Co-Authors Adisty, Lyanti Akwilia, Asteria Andika Andika Anggraini, Laila Ardimansyah Ardimansyah Ayu Puspitasari, Ayu Cahya, Angela Restu Christine, Nava Ponti Fortune Damayanti, Fera Dellaconi, Anggitha Desyana, Gita Elok Heniwati Fajaria, Ulfa Fajriannoer, Muhammad Rafly Galbanero, Samuel Ricky HARYONO Hasanudin Hasanudin Hermansyah Hermansyah Hijriah, Amanah Ikhsan, Syarbini Imelda, Lia Iwan Triyuwono Jaudah, Jihan Fadhilah Hang M. Irfani Hendri Marsela Diaz Maulidia, Rahma Melati, Merry Mawar Melisa Melisa MUHAMMAD FAHMI Muhammad Ilham Maulana Muhsin Muhsin Nina Febriana Dosinta Nurul Huda Pertiwi, Dewi Asih Putri, Aqiela Karamina Rakha Dwi Januandika Ramadhan, Khaidir Rudi Kurniawan Rudy Kurniawan Sari Rusmita Sari, Bella Mega Sibarani, Revalino Sahat Tua Soeprajitno, Raden Roro widya Ningtyas Sugeng Santoso Tanjaya, Hans Natanael Titik Susanti Tiya Nurfauziah Tri Winarti Umyana, Ayu Unti Ludigdo Wukuf Dilvan Rafa Yantiana, Nella YUSNITA, ERNI