Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Journal of Auditing, Finance, and Forensic Accounting Jurnal Ekonomi, Manajemen, Akuntansi
Akie Rusaktiva Rustam
Brawijaya University
Economics, Econometrics & Finance Social Sciences

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Auditor Readiness in Preparing Extended External Reporting (In accordance with ISAE 3000 Revised) Akie Rusaktiva Rustam; Made Dudy Satyawan; Rika Nur Widiastutik
JAFFA Vol 11, No 2 (2023): October
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v11i2.22278

Abstract

Increased publication regarding Extended External Reporting (EER) has encouraged the IAASB to develop Extended External Reporting (EER) guidelines, namely ISAE 3000 revised, to implement standards in sustainable reporting engagements. This research aims to determine how prepared auditors are in preparing Extended External Reporting according to ISAE 3000 revised. This research uses an interpretive paradigm, with qualitative methods and a case study approach. The data collection technique is interviews and observation non-participation. From the research results, it was concluded that auditors have sufficient knowledge regarding Extended External Reporting in accordance with ISAE 3000 revised. However, auditors do not understand this in depth. Extended External Reporting, according to ISAE 3000 revised, is new and has not been mandatorily disclosed in Indonesia.
Analisis Implementasi Kebijakan Pemantauan Tindak Lanjut Hasil Pengawasan (TLHP) Aparat Pengawasan Intern Pemerintah (APIP) Irma Arsya Praheda; Akie Rusaktiva Rustam
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.17910

Abstract

Penelitian bertujuan menganalisis implementasi kebijakan pemantauan TLHP serta mengidentifikasi kendala pelaksanaannya. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara semi terstruktur terhadap auditor dan analisis dokumen kebijakan organisasi. Analisis data dilakukan dengan strategi pencocokan pola dan pembangunan penjelasan menggunakan kerangka implementasi kebijakan Van Meter dan Van Horn. Hasil penelitian menunjukkan bahwa kebijakan pemantauan TLHP telah memiliki standar dan sasaran yang jelas serta didukung regulasi internal dan SOP terbaru, namun implementasi belum optimal karena perbedaan pemahaman implementor, keterbatasan sumber daya, serta dinamika komunikasi dan koordinasi antarunit kerja. Oleh karena itu, diperlukan penguatan internalisasi kebijakan, peningkatan kapasitas pelaksana, serta penyempurnaan mekanisme komunikasi dan sistem pendukung guna meningkatkan efektivitas pemantauan TLHP.
Co-Authors Irma Arsya Praheda Made Dudy Satyawan Rika Nur Widiastutik