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All Journal Jurnal Pro Hukum : Jurnal Penelitian Bidang Hukum Universitas Gresik Journal Markcount Finance
Taunaumang, Herts
Unknown Affiliation
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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The Influence of Audit Technology on Audit Efficiency and Effectiveness: Auditor’s Perspective Taunaumang, Herts; Lima, Rafaela; Gomez, Raul
Journal Markcount Finance Vol. 3 No. 1 (2025)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i1.2139

Abstract

The rapid advancement of audit technology, including data analytics, artificial intelligence (AI), and blockchain, has significantly transformed the auditing profession. These technologies promise to enhance audit efficiency and effectiveness by automating routine tasks, improving data accuracy, and enabling deeper insights. However, the extent to which these technologies influence audit outcomes from the auditor's perspective remains underexplored, particularly in terms of their practical implementation and perceived benefits. This study aims to examine the influence of audit technology on audit efficiency and effectiveness from the perspective of auditors, focusing on their experiences, challenges, and perceived outcomes. A mixed-methods approach was employed, combining surveys and semi-structured interviews with auditors from public accounting firms. Quantitative data were analyzed using statistical techniques, while qualitative data were thematically analyzed to identify key patterns and insights. The findings reveal that audit technology significantly improves efficiency by reducing time spent on manual tasks and enhancing data processing capabilities. Auditors also reported increased effectiveness, as technology enabled better risk assessment, fraud detection, and compliance monitoring. However, challenges such as high implementation costs, skill gaps, and resistance to change were identified as barriers to full adoption. The study concludes that audit technology has a transformative impact on audit efficiency and effectiveness, but its successful integration requires addressing technical, organizational, and human factors.
Penegakan Hukum Terhadap Oknum Yang Memalsukan Surat Polymerase Chaim Reaction (PCR) di Masa Pandemi Covid 19 Bawembang, Nopesius; Ante, Rinny; Umboh, Joice; Paendong, Kristiane A.; Taunaumang, Herts
Jurnal Pro Hukum : Jurnal Penelitian Bidang Hukum Universitas Gresik Vol 12 No 3 (2023)
Publisher : Fakultas Hukum Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/.v12i3.2548

Abstract

Di masa pandemi Covid-19 menimbulkan kejahatan baru yaitu pemalsuan surat Polymerase Chaim Reaction (PCR) negatif Covid-19. Tindakan ini dilakukan untuk mencari keuntungan dari berbagai pihak. Tindakan pemalsuan surat PCR negatif Covid-19 ini dapat dikenakan sanksi atau hukuman yangmana telah tertuang dalam Pasal 263 sampai dengan 268 KUHP. Tujuan dari penulisan artikel ini adalah untuk menganalisis penegakan hukum terhadap oknum yang melakukan pemalsuan surat PCR negatif Covid-19 di masa pandemi. Metode yang digunakan dalam penelitian ini adalah normatif yuridis. Data yang digunakan dalam penelitian ini merupakan data yang diambil dari studi kepustakaan dan dianalisis secara kualitatif serta dijabarkan dengan penjelasan deskriptif. Hasil dari penelitian ini adalah pemalsuan surat PCR negatif Covid-19 merupakan tindakan kejahatan yang merugikan. Dimana kejahatan tersebut diperlukan adanya tindak pidana yang diatur dalam Pasal 263 KUHP dengan hukuman pidana 6 tahun penjara. Serta bagi tenaga medis yang diketahui melakukan pemalsuan surat PCR negatif Covid 19 akan dikenakan sanksi Pasal 267 KUHP dengan hukuman pidana penjara selama 4 tahun dan sanksi kode etik kedokteran berupa sanksi administratif yang diberikan berdasarkan berat pelanggaran yang dilakukan. Selanjutnya bagi orang yang diketahui menggunakan surat PCR negatif Covid-19 palsu dari dokter akan dikenakan hukuman pidana selama 4 tahun berdasarkan Pasal 268 KUHP.
Co-Authors Ante, Rinny Gomez, Raul Lima, Rafaela Nopesius Bawembang Paendong, Kristiane A. Umboh, Joice