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PENERAPAN KODE ETIK PROFESI AUDITOR DALAM MENJAGA KUALITAS AUDIT: (Studi Kasus Kantor Akuntan Publik XX) Cahyanti, Nilam; Ainy, Rintan Nuzul
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 2 (2024): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

This research was motivated by the desire to photograph the practice of implementing a code of ethics in terms of maintaining audit quality by auditors, especially in today's digital era. The writing of this article aims to provide an overview of the practice of implementing the code of ethics regarding maintaining audit quality by auditors. The results of this research are expected to be used as reference material to see the practical side of the application of the code of ethics. For academics, this paper is useful to see the real practice of implementing the auditor's code of ethics. This research is a qualitative research conducted using observational data collection techniques, interviews and documentation. Based on the results of data analysis and information obtained, it is concluded that the auditor's professional code of ethics in maintaining audit quality is very important, the better the code of ethics applied by the auditor, the better the quality of audit results. An auditor must also apply the principle of objectivity that affects the quality of the audit produced. Finally, professional behavior upadate knowledge by attending seminars or workshops about the latest knowledge, the better the quality of audit results because auditors can provide opinions according to existing percentages
STRATEGI PUBLIK RELATION DALAM MEMBENTUK CITRA POSITIF DINAS SOSIAL DI KABUPATEN KUDUS Cahyanti, Nilam; Rohimi, Primi
El-Hikmah: Jurnal Ilmu Dakwah dan Komunikasi Vol. 21 No. 12, Juli (2024): El-Hikmah: Jurnal Ilmu Dakwah dan Komunikasi
Publisher : STID DI AL-HIKMAH

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Abstract

This study aims to find the most effective PR strategy in improving the positive image of the Social Service, P3A Kudus Regency. The research method used is qualitative, producing descriptive data through observation, interviews, and documentation. Data analysis was carried out through data reduction, data presentation, and drawing conclusions, with data checking using triangulation techniques. The results of the study showed that the PR targets of the Social Service for Women's Empowerment and Child Protection of Kudus Regency were divided into two categories: main targets and specific targets. The main targets include the entire Kudus community, while the specific targets are vulnerable communities, namely those who need assistance from the Social Service and who have limited access to information. The Social Service for Women's Empowerment and Child Protection of Kudus Regency builds a positive image through two approaches: direct and indirect. The indirect approach is carried out by utilizing social media as a tool for disseminating information, both through websites and Instagram. While the direct approach involves Social Service staff in carrying out programs in the community, including socialization, community services, and granting rights and obligations to residents.