Tiara Fibrianti Ning Tyas
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Kompetensi Auditor Sebagai Faktor Pendukung Audit Investigasi Tiara Fibrianti Ning Tyas; Gideon Setyo Budiwitjaksono
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.2188

Abstract

Fraud detection is urgent for many companies or agencies. Cases of fraud and irregularities are increasingly rampant in Indonesia. Cases of corruption, misappropriation of assets, abuse of authority, and fraudulent financial statements often occur in various government agencies and companies. This study aims to determine auditor competence as a supporter of investigative audits. An interpretive qualitative method with a phenomenological approach was used in this study. Data collection techniques were carried out through interviews and observation. Data analysis was carried out by compiling questions, recording interview results, and analyzing and organizing them. The results showed that auditor competence has an influence on investigative audits. Qualified forensic analysis skills, interview skills to obtain information, and critical thinking to solve every problem in the field. Auditor competence in terms of understanding and knowledge related to regulations and laws is very important because it is the basis or guideline for conducting investigative audits. Because auditor competence is an important factor in supporting investigative audits, competency development is very necessary. Training, seminars, or continuing education can be a form of development that can be implemented by auditors. Qualified competence will improve the quality of the audit.
Keikutsertaan Mahasiswa KKN Kolaboratif dalam Survei Anak Tidak Sekolah (ATS) di Kabupaten Jember Reinka Sekar; Natasha Angelina Susilo; Tiara Fibrianti Ning Tyas; Khiftia Rachmah Hidayah; Virginia Mandasari
Abimanyu : Jornal of Community Engagement Vol 7 No 1 (2026): February 2026 (In Press)
Publisher : Universitas Negeri Surabaya

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Abstract

The purpose of this study is to analyze the participation of Collaborative KKN #3 students in reducing the dropout rate through a survey of Out-of-School Children (ATS) in Jember District. The research method includes collecting data from various sources through interviews conducted with residents of Jember District and direct practical interactions by Collaborative KKN 3 students. The results of the analysis of the system used in recording out-of-school children use the website from Jember District which can be accessed by KKN students to record the truth of the data of out-of-school children. The survey results show three main factors that cause children to drop out of school: 1) Economic Factors, 2) Early Marriage, and 3) Moving to Islamic Boarding Schools.