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AUDIT BERBASIS BIG DATA DALAM SEKTOR ASURANSI DI INDONESIA: KAJIAN LITERATUR TERHADAP TANTANGAN DAN STARTEGI IMPLEMENTASI Rahmah, Rizky Aulia
SUBSTANSI Vol 9 No 1 (2025): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v9i1.3423

Abstract

Research objective: This study aims to examine the implementation of big data-based audit in the Indonesian insurance sector, focusing on challenges and strategies. Method: A systematic literature review was conducted by collecting and qualitatively analyzing publications from international and national journals during 2014–2024. Research findings: The implementation of big data audit in Indonesia is constrained by technological infrastructure, auditor competency, data quality, and inadequate regulation. Strategies such as training, IT system enhancement, and regulatory development are proposed as solutions. Practical implication: This study provides guidance for stakeholders to accelerate digital audit transformation in the insurance sector.
PERENCANAAN BANGUNAN MCK UNTUK KEBUTUHAN MASYARAKAT DI KAMPUNG SETU TONGGOH Rahmah, Rizky Aulia; Rulhendri, Rulhendri
JPMUJ Vol. 1 No. 2 (2023): SEMUA ARTIKEL TERBIT SECARA ONLINE
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jpmuj.v1i2.1906

Abstract

MCK is one of the public facilities which are usually shared by several families to bathe, wash and defecate in a settlement which can be judges as a location with a fairly dense population and low economic. One of villages in Bogor Regency still uses MCK because it doesn’t have a private toilet in each house. The number of people who use the MCK is 25 people. The MCK used by the community is still not suitable for use, so that they are more flexible and comfortable when used, we plan to repair the MCK. For the sake of creating a suitable bathroom for use and realizing MCK that there are no proper repair facilities. This research contains that the availability of a new MCK design can help the community rebuild the MCK. Hopefully this MCK planning can be realized because with proper planning it can minimize bathroom problems faced by the community.