Article Per Year (5 Year)
p-Index From 2020 - 2025
4.064
P-Index
This Author published in this journals
All Journal Neo Journal of economy and social humanities Jurnal Mutiara Ilmu Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Student Scientific Creativity Journal Jurnal Kendali Akuntansi Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Accounting UNIPA Jurnal Mahasiswa Kreatif Jurnal Projemen UNIPA Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Nian Tana Sikka: Jurnal Ilmiah Mahasiswa Jurnal Pengabdian Masyarakat Nian Tana Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Konstantinus Pati Sanga
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

Published : 31 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Neo Journal of economy and social humanities

 1 
Analysis of the Implementation of International Standards on Auditing (ISA) in Internal Audit Practice at the Puskopdit Swadaya Utama with the Agency Theory Approach Mage, Urbanus Berni; Konstantinus Pati Sanga; Fransiscus De Romario
Neo Journal of economy and social humanities Vol 3 No 4 (2024): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v3i4.248

Abstract

This research aims to analyze the implementation of International Standards on Auditing (ISA) in internal audit practices at Puskopdit Swadaya Utama Maumere using the Agency Theory approach. This approach is used to understand the relationship between cooperative management as agents and cooperative members as principals in ensuring transparency and accountability. This research uses a qualitative method with a case study approach, where data is obtained through interviews, observation and document analysis. The research results show that Puskopdit Swadaya Utama has not fully implemented ISA standards. Some implementation indicators, such as internal control and documentation of audit procedures, have been implemented partially. However, there are obstacles in terms of limited human resources who understand the ISA standards in depth, as well as a lack of adequate technological support. In conclusion, although there are initial steps towards implementing ISA, greater efforts are needed to increase the capacity of internal auditors, strengthen oversight policies, and integrate technology that supports audit practices. It is hoped that the recommendations provided will help Puskopdit achieve more optimal audit standards in order to increase member trust and make cooperative management more transparent.
Co-Authors Anastasia Ina Boro Anastasia Relyani Laru Andreas Rengga Beatriks Reo Weluk Clarita Oktavia Claudius Yosef Mbei Dionisius Duli Riang Petung Emilianus Eo K. Goo Florentina Bene Fransiscus De Romario Fransiska Trisnawati Henrikus Herdi Kristina Ago Lewar Mage, Urbanus Berni Maria Alexia Kula Maria Fausta Valentin Lodan Maria Florensa Maria Goreti Towe Punang Maria Nerviana Jawa Maria Nona Dince Maria Selviana Runu Maria Viviana Nurak Lewar Maria Yustina Bada Martina Owa Niken Aurelia, Pipiet Novita Novita Oktavia Ririanti Dadi Petrus Da Silva Regina Triyansi Susan Saputripuspita Victoria Siktania Maria Dilliana Solly Aryza Stefania Evarista Nona Cici Thadeus Fransesco Quelmo Patty Theresia Dominika Dua Virgilia Hildagard Wilhelmina Mitan Yohanes Frederik Gesi Kedang Yosefina Andia Dekrita Yoseph Darius Purnama Rangga Yuvita Arianti Doing