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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Cakrawala Ilmiah
Risti Rahmaniar
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Humanities Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Optimization of Audit Tool Linked Archive System (ATLAS) on Risk Base Audit Endang Kusmana; Perdhiansyah; Risti Rahmaniar
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.800

Abstract

This article discusses the implementation of Project Based Learning (PBL) as a risk-based audit learning model utilizing the Audit Tool Linked Archive System (ATLAS) application. PBL is an effective approach to enhance student engagement and understanding in the audit process, particularly concerning the risks encountered in modern audit practices. By using ATLAS, students can learn independently and purposefully, leveraging technology to access relevant information and data. This study also examines how this learning model can improve students' competencies in the field of auditing and prepare them to face challenges in the workforce. This study uses a qualitative approach with a case study at the Accounting Department of Pontianak State Polytechnic, involving 3rd semester students who were divided into groups for an audit project. Data were collected through interviews, observations, and documentation, then analyzed thematically. The results showed that PBL and ATLAS significantly improved students' understanding of RBA and practical audit skills, with students reporting higher engagement and motivation. Recommendations include the integration of technology into the curriculum and training in the use of applications. The findings conclude that technology-supported PBL such as ATLAS is effective in preparing students for the challenges of the modern workplace.
IMPLEMENTASI GOOD CORPORATE GOVERNANCE LEMBAGA AMIL ZAKAT YAYASAN DOMPET UMMAT KALIMANTAN BARAT Tashadi Tarmizi; Soraya, Soraya; Risti Rahmaniar
Jurnal Cakrawala Ilmiah Vol. 4 No. 7: Maret 2025
Publisher : Bajang Institute

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Abstract

Zakat is an obligation for Muslims which must be managed institutionally in accordance with Islamic law. The Amil Zakat Institution (LAZ) has the task of assisting the collection, distribution and utilization of zakat and must have good governance and the ability to manage finances. This study aims to identify and analyze the implementation of the principles of Good Corporate Governance. The object of research is the Amil Zakat Institute (LAZ) of the Dompet Ummat Foundation of West Kalimantan. The research method uses qualitative methods with interviews and documentation as data collection tools. The results of the study show that from the principles of Good Corporate Governance the Amil Zakat Institute (LAZ) Dompet Ummat Foundation, West Kalimantan, has implemented the principles of transparency, accountability, responsibility, fairness and independence well. However, it was still found that .LAZ Dompet Ummat Kalbar did not use the services of an audit committee to audit its financial statements, had not informed the public of financial reports via the web and had not separated the duties and functions of the treasurer from the finance department
Optimization of Audit Tool Linked Archive System (ATLAS) on Risk Base Audit Endang Kusmana; Perdhiansyah; Risti Rahmaniar
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.800

Abstract

This article discusses the implementation of Project Based Learning (PBL) as a risk-based audit learning model utilizing the Audit Tool Linked Archive System (ATLAS) application. PBL is an effective approach to enhance student engagement and understanding in the audit process, particularly concerning the risks encountered in modern audit practices. By using ATLAS, students can learn independently and purposefully, leveraging technology to access relevant information and data. This study also examines how this learning model can improve students' competencies in the field of auditing and prepare them to face challenges in the workforce. This study uses a qualitative approach with a case study at the Accounting Department of Pontianak State Polytechnic, involving 3rd semester students who were divided into groups for an audit project. Data were collected through interviews, observations, and documentation, then analyzed thematically. The results showed that PBL and ATLAS significantly improved students' understanding of RBA and practical audit skills, with students reporting higher engagement and motivation. Recommendations include the integration of technology into the curriculum and training in the use of applications. The findings conclude that technology-supported PBL such as ATLAS is effective in preparing students for the challenges of the modern workplace.
Co-Authors B2092151009, PERDHIANSYAH Kusmana, Endang Soraya Soraya Tashadi Tarmizi