Garuda - Garba Rujukan Digital

Implementasi Audit Lingkungan di Kawasan Pesisir Pantai ( Studi Kasus Pantai Di Makassar ) Tenriwaru Tenriwaru; Popy Alfisyhar
Jurnal Buana Akuntansi Vol 8 No 1 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i1.3654

Environmental audits can be used to assess how auditing helps manage risks and reduce new obligations. Environmental audit is oriented to managing the environment, which is considered important and successful for the object being measured to improve environmental performance. This research was conducted to find out the efforts made by the government in protecting the environment, especially in the coastal areas of Lae-Lae Island and Tanjung Bayang Beach because environmental audits play an important role in preventing waste pollution and environmental damage due to the low awareness of the local community and local tourists who come to visit the area. this. This study uses primary data obtained directly through direct interviews with the sub-district and coastal communities of Lae-Lae Island and Tanjung Bayang Beach. The data collection method used is qualitative by using a narrative analysis approach. Instruments that support this research are mobile phones, stationery, documentation related to this research locus. The results of this study indicate that environmental audits in the coastal areas of Lae-Lae Island and Tanjung Bayang Beach have never been carried out. In overcoming environmental problems, the government and the community are trying to protect their environment by carrying out community service activities every week and especially on Lae-Lae Island, a government program is being held, namely the procurement of a Tangkasaki boat.

Taro Ada Taro Gau Sebagai Indikator Kinerja Auditor Wanita Di Kantor Akuntan Publik Kota Makassar Tenriwaru Tenriwaru; Yabanila Yabanila; Reza Ramdani
Jurnal Buana Akuntansi Vol 8 No 2 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i2.5834

The purpose of this research is to find out how taro ada taro gau is understood as an indicator of the performance of female auditors and to find out how a female auditor carries out performance using the term taro ada taro gau principle as motivation in completing work. This research was conducted from February to April 2023 at the Makassar City Public Accounting Office. The type of data used in this research is qualitative data. The data sources in this research are primary data obtained directly from interviews and secondary data. The results of this research show that the understanding of the taro ada taro gau philosophy among female auditors at the Makassar Public Accounting Firm is proven to mean that each auditor understands and applies and makes the principles held have an influence on the auditor's performance. This is what can be seen in the attitude of the female auditors at the Makassar Public Accounting Firm in carrying out their duties with good self-control as a form of siri. The values of the Taro Ada Taro Gau philosophy as motivation to complete the work of female auditors are carried out well. The internalization of the values of the Taro Ada Taro Gau philosophy can be seen from the formation of the character of a female auditor who speaks well, is friendly and respects others.

Financial Accounting Transformation in the Digital Era: Challenges and Opportunities for the Accounting Profession Ummu Kalsum; Tenriwaru Tenriwaru; Edy Susanto
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.6335

Purpose: This study examines how digital transformation reshapes financial accounting practices and influences the role of the accounting profession in implementing Standar Akuntansi Keuangan (SAK) in the digital era. Research Methodology: This study employs an exploratory qualitative approach using semi-structured interviews with eight informants, consisting of accounting educators and external auditors in Makassar, Indonesia. Participants were selected through purposive sampling based on their experience with digital accounting systems. Data were analyzed using thematic analysis to identify patterns related to role changes, challenges, and opportunities in SAK implementation. Results: The findings indicate that digital transformation does not change the substantive principles of SAK but significantly alters the mechanisms through which these standards are implemented. Financial reporting processes are increasingly integrated within digital accounting systems that automate transaction recording and enable real-time financial reporting. Consequently, the role of accountants has shifted from traditional administrative record keepers to more analytical and strategic professionals responsible for evaluating accounting systems and ensuring compliance with accounting standards. Conclusions: Digital transformation reflects an institutional adaptation process in which technological change reshapes accounting practices without replacing existing regulatory frameworks. Limitations: This study is limited by its small sample size and regional focus. Contributions: This study contributes to the literature by integrating institutional theory with digital accounting transformation and explaining how regulatory, normative, and cognitive factors influence SAK implementation.

Auditing Climate-Related Risk: Challenges to Auditor Independence and Professional Skepticism Edy Susanto; Tenriwaru Tenriwaru; Ummu Kalsum
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.6350

Purpose: This study examines how climate-related risk is identified and assessed in financial statement audits and analyzes its implications for auditor independence and professional skepticism within a risk-based auditing framework in regional Public Accounting Firms in Indonesia. Methodology: This qualitative exploratory study was conducted through semi-structured interviews with four auditors from regional Public Accounting Firms in Makassar, Indonesia, each with a minimum of three years of audit experience. Document analyses of International Standard on Auditing (ISA) 200, ISA 315, and ISA 540 complemented the interviews. Thematic analysis was employed to identify recurring patterns in risk assessment, professional judgements, and responses to climate-related uncertainty. Results: The findings reveal three dominant themes: (1) climate-related risk is primarily incorporated into the entity-level risk assessment stage; (2) its classification as a material misstatement risk remains inconsistent; and (3) climate-related accounting estimates significantly increase reliance on management assumptions, thereby intensifying challenges to auditor independence and professional skepticism. The integration of climate risk remains largely principle-based and dependent on judgment rather than on structured technical guidance. Conclusions: This study demonstrates that climate-related risk reshapes inherent risk assessment and expands the behavioral dimensions of auditing practice in regional contexts. The findings highlight the need for more operational guidance to support the consistent integration of climate considerations within risk-based auditing. Limitations: This study is limited to a small sample of regional auditors and relies on qualitative perceptions. Contributions: This research contributes to auditing literature by empirically illustrating how climate-related risk affects professional judgment, independence, and skepticism in emerging regional audit environments.

Financial Accounting Transformation in the Digital Era: Challenges and Opportunities for the Accounting Profession Ummu Kalsum; Tenriwaru Tenriwaru; Edy Susanto
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.6335

Purpose: This study examines how digital transformation reshapes financial accounting practices and influences the role of the accounting profession in implementing Standar Akuntansi Keuangan (SAK) in the digital era. Research Methodology: This study employs an exploratory qualitative approach using semi-structured interviews with eight informants, consisting of accounting educators and external auditors in Makassar, Indonesia. Participants were selected through purposive sampling based on their experience with digital accounting systems. Data were analyzed using thematic analysis to identify patterns related to role changes, challenges, and opportunities in SAK implementation. Results: The findings indicate that digital transformation does not change the substantive principles of SAK but significantly alters the mechanisms through which these standards are implemented. Financial reporting processes are increasingly integrated within digital accounting systems that automate transaction recording and enable real-time financial reporting. Consequently, the role of accountants has shifted from traditional administrative record keepers to more analytical and strategic professionals responsible for evaluating accounting systems and ensuring compliance with accounting standards. Conclusions: Digital transformation reflects an institutional adaptation process in which technological change reshapes accounting practices without replacing existing regulatory frameworks. Limitations: This study is limited by its small sample size and regional focus. Contributions: This study contributes to the literature by integrating institutional theory with digital accounting transformation and explaining how regulatory, normative, and cognitive factors influence SAK implementation.

Auditing Climate-Related Risk: Challenges to Auditor Independence and Professional Skepticism Edy Susanto; Tenriwaru Tenriwaru; Ummu Kalsum
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.6350

Purpose: This study examines how climate-related risk is identified and assessed in financial statement audits and analyzes its implications for auditor independence and professional skepticism within a risk-based auditing framework in regional Public Accounting Firms in Indonesia. Methodology: This qualitative exploratory study was conducted through semi-structured interviews with four auditors from regional Public Accounting Firms in Makassar, Indonesia, each with a minimum of three years of audit experience. Document analyses of International Standard on Auditing (ISA) 200, ISA 315, and ISA 540 complemented the interviews. Thematic analysis was employed to identify recurring patterns in risk assessment, professional judgements, and responses to climate-related uncertainty. Results: The findings reveal three dominant themes: (1) climate-related risk is primarily incorporated into the entity-level risk assessment stage; (2) its classification as a material misstatement risk remains inconsistent; and (3) climate-related accounting estimates significantly increase reliance on management assumptions, thereby intensifying challenges to auditor independence and professional skepticism. The integration of climate risk remains largely principle-based and dependent on judgment rather than on structured technical guidance. Conclusions: This study demonstrates that climate-related risk reshapes inherent risk assessment and expands the behavioral dimensions of auditing practice in regional contexts. The findings highlight the need for more operational guidance to support the consistent integration of climate considerations within risk-based auditing. Limitations: This study is limited to a small sample of regional auditors and relies on qualitative perceptions. Contributions: This research contributes to auditing literature by empirically illustrating how climate-related risk affects professional judgment, independence, and skepticism in emerging regional audit environments.

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