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All Journal Jurnal Akta Jurnal Ilmu Kesehatan
Muzamil, Ahmad
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Health Professions Law, Crime, Criminology & Criminal Justice

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Freelancer Auditor Practices from a Legal Perspective: Risk and Compliance Analysis in the Indonesian Regulatory Framework Muzamil, Ahmad; Prabowo, M. Shidqon; Azami, Takwim
JURNAL AKTA Vol 12, No 4 (2025): December 2025
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v12i4.48498

Abstract

The audit profession plays a vital role in ensuring transparency, accountability, and reliability of financial information. Globally, the emergence of freelance auditors reflects market demand for flexible and cost-efficient audit services. However, in Indonesia, audit services are strictly regulated and legally limited to licensed public accountants and public accounting firms, creating tension between regulatory requirements and market needs. This study aims to analyze the legal framework governing audit practices in Indonesia, examine the implementation challenges related to freelance auditor practices, and formulate regulatory strengthening mechanisms to ensure legal certainty and professional accountability. The study employs a normative juridical research method, using qualitative descriptive analysis of primary legal materials, including Law Number 5 of 2011, Government Regulation Number 20 of 2015, and Financial Services Authority Regulation Number 9 of 2023, supported by secondary literature and comparative studies. The findings indicate that freelance auditor practices have no legal basis in Indonesia and arise primarily due to the limited capacity of licensed public accountants relative to market demand. This situation poses risks to legality, audit quality, and accountability. Freelance auditing is an unrecognized legal practice arising from market demand that must be addressed through stronger regulation and professional capacity.
Peningkatan Kesadaran Gizi Melalui Pemanfaatan Daun Kelor dalam Olahan Puding pada Kegiatan Workshop Cooking Class Siswa SMA Al Karimi Tebuwung Muzaki, Moch. Wildan; Khaq, Aldin Arinal; Muzamil, Ahmad
JIKES : Jurnal Ilmu Kesehatan Vol. 4 No. 2 (2026): Januari-Juni 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/jik.v4i2.1661

Abstract

Penelitian ini dilatarbelakangi oleh masih tingginya permasalahan gizi dan rendahnya pemanfaatan pangan lokal bernutrisi seperti daun kelor (Moringa oleifera) di kalangan remaja. Penelitian ini bertujuan untuk menganalisis efektivitas workshop cooking class dalam meningkatkan pengetahuan gizi dan keterampilan siswa melalui inovasi olahan puding daun kelor di SMA Al Karimi Tebuwung. Metode yang digunakan adalah pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa observasi partisipatif, dokumentasi, dan kuesioner. Hasil penelitian menunjukkan bahwa 100% peserta menyatakan puas terhadap kegiatan workshop. Terjadi peningkatan signifikan pada pemahaman siswa mengenai kandungan gizi dan manfaat daun kelor setelah mengikuti sesi edukasi dan praktik langsung. Inovasi pengolahan daun kelor menjadi puding terbukti mampu mengatasi hambatan sensoris seperti aroma khas dan rasa pahit, sehingga meningkatkan penerimaan dan minat konsumsi siswa terhadap pangan lokal bernutrisi. Pendekatan pembelajaran berbasis praktik (learning by doing) efektif dalam membentuk keterampilan, meningkatkan kesadaran gizi, serta mendorong perubahan perilaku konsumsi yang lebih sehat dan berkelanjutan. Kegiatan ini menunjukkan bahwa integrasi edukasi gizi dengan praktik pengolahan pangan lokal dapat menjadi model pembelajaran interaktif yang relevan bagi remaja serta berpotensi dikembangkan sebagai peluang kewirausahaan berbasis sumber daya local.
Co-Authors Azami, Takwim Khaq, Aldin Arinal Muchammad Shidqon Prabowo Muzaki, Moch. Wildan