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All Journal Diponegoro Journal of Accounting
Bettine Bergmans
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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THE INDEPENDENCE OF EXTERNAL AUDITOR IN INDONESIAN FINANCIAL SECTOR THROUGH PERFORMANCE MANAGEMENT SYSTEM Maria Cindy Adisti Putri; Bettine Bergmans
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

In a finding, the performance management system will significantly affect audits' quality in an organization. Moreover, the quality of an audit is influenced by the independence of an external auditor. We believe that the performance management system can affect the independent behavior of an external auditor as a constructive improvement tool. In this study, the researcher will focus on the independence of the Financial Services Authority in Indonesia in conducting audit supervision of banks. This thesis aims to see whether the performance management system in the Financial Services Authority in Indonesia has been effective and continues to be a constructive tool by evaluating the performance of these state-owned institutions. The researcher used a literature review method as a research method by analyzing scientific and professional journals, reports, news, and research. The researcher also used the interview method to find information from experts in the Financial Services Authority in Indonesia.
BLOCKCHAIN TECHNOLOGY AS A SOLUTION OF INTEGRATION ISSUE IN HALAL FOOD SUPPLY CHAIN Andi Ahianindiasdri Sarah; Bettine Bergmans
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

Halal food is an obligation for Muslims to consume. Therefore, Halal food can be consumed when it meets the requirement of Halal certification. However, there are several issues in Halal industry, such as Halal counterfeiting, Halal fraud, Cross-contamination food, etc. One of the most sensitive issues in the Halal industry is the integrity of the food supply chain.  The paper provides a conceptual framework for the verification of the halal food chain for processed food products. It is hoped that the framework will assist food industry players in developing a mechanism that will enhance the transparency and legitimacy of the halal food chain. Along with 4th Industrial Revolution era, the emerging technologies provide an ideal solution to the issues currently faced by companies across the world, and one such area is the Supply Chain Management. The issues in the Halal Food Supply Chain can effectively be addressed by the emerging Blockchain Technology.
Co-Authors Andi Ahianindiasdri Sarah Maria Cindy Adisti Putri