Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Akuntansiku
Milluspitasari, Milluspitasari
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Implementasi aplikasi Audit Tools Linked Archive Systems (ATLAS) pada kantor akuntan publik di Kota Padang: Tingkat optimalisasi dan tantangan awal Milluspitasari, Milluspitasari; Sudiman, Josephine; Dwiharyadi, Anda
Akuntansiku Vol 4 No 2 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v4i2.1787

Abstract

Digital transformation in the auditing sector encourages Public Accounting Firms (PAFs) to adopt computer-assisted auditing technologies. One of the major innovations developed by the Indonesian Institute of Certified Public Accountants (IAPI) and the Financial Professional Development Center (FPDC) is the Audit Tools and Linked Archive System (ATLAS). This study aims to describe the implementation and optimization levels of ATLAS and identify the initial challenges faced by auditors in PAFs across in Padang City. Using a quantitative descriptive approach, questionnaires were distributed to 75 auditors across different positions. The findings indicate that although most firms are familiar with ATLAS, its usage remains suboptimal. Only a minority of auditors apply ATLAS intensively, while the majority use its features partially. Key challenges include application complexity, limited training, resistance to change, and infrastructure constraints. These findings provide empirical insights into the real conditions of ATLAS implementation in regional areas and form the basis for future strategies to enhance the adoption of digital audit technologies.
Co-Authors Anda Dwiharyadi Josephine Sudiman