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PELAKSANAAN STANDAR OPERASIONAL PROSEDUR AUDIT, TANTANGAN HINGGA PELUANG AUDITOR DALAM MENINGKATKAN KUALITAS AUDIT PASCA COVID-19 Setiawan, Rasyid; Putra, Rudi Syaf
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.705

In the current post-Covid-19 era that we are facing, auditors are confronted with a series of challenges. Changes in the business environment, shifts in risks, and alterations in how companies operate have affected the way audits are conducted. This research aims to investigate how the implementation of audit standard operating procedures, challenges, and opportunities faced by auditors contribute to improving audit quality post-Covid-19. Qualitative research methods are utilized in this article to explore and analyze various perspectives, concepts, and findings present in relevant literature. The data sources include primary and secondary data. Primary data is obtained from interviews conducted by the author with informants directly (face-to-face), while secondary data is derived from documents and previous research via Google Scholar, which can complement primary data and provide an overview in achieving the research objectives. The results indicate that the Covid-19 pandemic has impacted various aspects of the implementation of audit standard operating procedures, presenting challenges and opportunities for auditors to enhance audit quality post-Covid-19. The pandemic's impact on the business and financial landscape cannot be ignored, and auditors must be prepared to navigate these changes wisely. By understanding and responding to challenges and leveraging emerging opportunities, the auditing profession can continue to contribute to trust and transparency in corporate financial reporting in the future. In essence, audit quality will remain a cornerstone in safeguarding the integrity of financial markets post-Covid-19.

Kontribusi Mahasiswa dalam Meningkatkan Kinerja Kantor Akuntan Publik Boy Febrian pada Program MBKM Magang Setiawan, Rasyid; Sari, Dian Puji Puspita
Inisiatif : Jurnal Dedikasi Pengabdian Masyarakat Vol 2 No 2 (2023): Inisiatif : Jurnal Dedikasi Pengabdian Masyarakat
Publisher : Pusmedia Group Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61227/inisiatif.v2i2.116

Pelaksanaan kegiatan pengabdian ini dibuat untuk melihat gambaran hasil pekerjaan yang telah selesai dilakukan selama program Magang MBKM guna memenuhi salah satu persyaratan akademik yang diselenggarakan atas kerjasama Universitas Muhammadiyah Riau dengan mitranya yakni Kantor Akuntan Publik (KAP) Boy Febrian. Pelaksanaan magang MBKM ini dilaksanakan pada KAP Boy Febrian selama 3 bulan penuh, yakni dimulai dari tanggal 22 Mei hingga 21 Agustus 2023. Metode yang digunakan pada artikel ini ialah studi Pustaka dan studi lapangan, guna memperoleh data yang komprehensif. Studi Pustaka dilakukan dengan cermat menelusuri buku ilmiah dan sumber terpercaya untuk memperoleh informasi yang relevan dengan pembahasan penelitian. Studi lapangan melibatkan wawancara langsung dengan pihak terkait di KAP yang menjadi subjek penelitian. Pendekatan metode deskriptif kualitatif dipilih untuk menganalisis data yang berhasil dikumpulkan dari lokasi penelitian yakni KAP Boy Febrian. Tujuan dilaksanakannya program Magang MBKM ini ialah untuk mendapatkan pengalaman berharga serta wawasan yang mendalam, partisipasi dalam program ini dapat meningkatkan keterampilan interpersonal, pemecahan masalah, dan kemampuan beradaptasi mahasiswa. Ada dua aktivitas yang dilakukan selama magang yakni di bidang akunting dan auditing, aktivitas tersebut diantaranya meliputi memverifikasi aset klien, memverifikasi bukti transaksi pengeluaran dan penerimaan kas klien, membuat CoA (Chart of Account), mengscan berkas, membuat laporan magang dan artikel.

Transparency and Accuracy: How Forensic Audits and Whistleblowers Create a Fraud-Free Business Environment Setiawan, Rasyid; Khansa, Jeslyn Faiza; Pusvita, Hana; Ledi, Ledi; Suci, Rama Gita
Research in Accounting Journal (RAJ) Vol. 5 No. 1 (2024): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v4i1.4516

This study aims to investigate the critical roles of forensic audits and whistleblowers in creating a business environment free from fraudulent practices. Through an in-depth analysis of their respective contributions, this research seeks to provide a better understanding of how transparency and accuracy can form the foundation for establishing a more ethical and fraud-free business environment. The research method used in this article is qualitative. This type of research falls under a literature review study by examining 10 relevant journals discussing how forensic audits and whistleblowers contribute to creating a fraud-free business environment. The selection of these ten articles was carried out through a filtering process using inclusion and exclusion criteria. The study was compiled through a literature review, with sources accessed from various platforms, including national and international journal websites such as Google Scholar, PubMed, ScienceDirect, ProQuest, and Wiley.The results of this study indicate that transparency and accuracy are two main pillars in maintaining the integrity of the business environment. These principles are not only ethical guidelines but also the foundation for ensuring a business’s long-term success and sustainability. Forensic audits and whistleblowers are two key factors that play a vital role in fostering a fraud-free business environment.

Pentingnya Penerapan Etika Bisnis pada Perdagangan Secara Elektronik di Indonesia Setiawan, Rasyid; Setiadi, Muhammad Hari; Afrizaldi, Afrizaldi
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i1.462

Electronic commerce is one of the proofs of technological advances that have made people more creative in the business world. In keeping up with the progress and sophistication of technology that brings many positive values, you still have to pay attention to ethics in business when carrying out buying and selling activities in electronic commerce. This study aims to determine the importance of applying business ethics to electronic commerce in Indonesia. The method used by researchers is a descriptive qualitative method. The data sources used by researchers are literature studies and literature to find out the importance of applying business ethics to electronic commerce in Indonesia. The results show that ethics in business is something that must be carried out in commerce, the application of business ethics such as store service friendliness in responding to each customer and the goods sent according to the pictures of the goods in E-Commerce advertisements greatly affect customer satisfaction in transactions in E-Commerce. This shows that in every transaction on E-Commerce it is necessary to have good business ethics in traders.

PELAKSANAAN STANDAR OPERASIONAL PROSEDUR AUDIT, TANTANGAN HINGGA PELUANG AUDITOR DALAM MENINGKATKAN KUALITAS AUDIT PASCA COVID-19 Setiawan, Rasyid; Putra, Rudi Syaf
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.705

In the current post-Covid-19 era that we are facing, auditors are confronted with a series of challenges. Changes in the business environment, shifts in risks, and alterations in how companies operate have affected the way audits are conducted. This research aims to investigate how the implementation of audit standard operating procedures, challenges, and opportunities faced by auditors contribute to improving audit quality post-Covid-19. Qualitative research methods are utilized in this article to explore and analyze various perspectives, concepts, and findings present in relevant literature. The data sources include primary and secondary data. Primary data is obtained from interviews conducted by the author with informants directly (face-to-face), while secondary data is derived from documents and previous research via Google Scholar, which can complement primary data and provide an overview in achieving the research objectives. The results indicate that the Covid-19 pandemic has impacted various aspects of the implementation of audit standard operating procedures, presenting challenges and opportunities for auditors to enhance audit quality post-Covid-19. The pandemic's impact on the business and financial landscape cannot be ignored, and auditors must be prepared to navigate these changes wisely. By understanding and responding to challenges and leveraging emerging opportunities, the auditing profession can continue to contribute to trust and transparency in corporate financial reporting in the future. In essence, audit quality will remain a cornerstone in safeguarding the integrity of financial markets post-Covid-19.

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