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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Wahyuningtiyas, Titania Nur
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Keefektifan Anonymous Reporting sebagai Jalur Pelaporan dalam Penerapan Whistleblowing System Puspita, Syahrani Wangi; Wahyuningtiyas, Titania Nur; Cahyani, Fella Ardina; Haryani, Feni; Suryatimur, Kartika Pradana
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i2.1204

Abstract

Fraud is an act that is against morals and ethics. Corruption is a part of illegal acts that are very detrimental to the economy. However, there are still many acts of corruption that occur with various backgrounds in various fields. Determine the effectiveness of the application of the Whistleblowing System with anonymous reporting become aims from this study, using the accumulated literature review method and descriptive analysis of previous journals. Anonymous reporting that maintains the confidentiality and privacy of the reporter is able to support the effectiveness of the application of the whistleblowing system by increasing the interest and courage of the reporter to report the violations they find and suspect. The results of this study indicate that the effectiveness of the implementation of  whistleblowing  system with anonymous reporting can reduce the number of corruption and fraud committed in companies and within the government. Supported by previous research, anonymous reporting can provide courage for whistleblowers when disclosing fraud, because feeling safe, feeling protected is the reason for believing that the reporter can become a whistleblower whose identity is well hidden compared to reporting fraud by revealing his identity. The implementation of an increasingly sophisticated whistleblowing system with the help of technology, is able to increase the number of investigations and settlements of fraudulent acts that occur within companies or government agencies.
PERSEPSI AUDITOR EKSTERNAL TERHADAP DIGITALISASI AUDIT MELALUI TEKNIK AUDIT BERBANTUAN KOMPUTER Octavia Lhaksmi Pramudyastuti; Rani, Utpala; Suryatimur, Kartika Pradana; Wahyuningtiyas, Titania Nur
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i2.1211

Abstract

The Covid-19 pandemic has accelerated the digitalization era in Indonesia, including in the field of audit services. Various Public Accounting Firms have started to implement audit digitization through Computer Assisted Audit Techniques (TABK). Digitization of this audit in addition to bringing quite a lot of benefits, but also creates a variety of responses to its use, especially from external auditors. This study aims to identify how the external auditor's perspective on audit digitization through Computer Assisted Auditing Techniques. This research is a qualitative descriptive study that explains the results of a data set to find out how the perceptions, implementation, and constraints on the digitalization of audits through TABK. Through surveys and interviews to respondents, it was found that the external auditor's perception is determined by several things, including: social influence, workplace or supervisor, and facilities in audit software. Currently, there is a special TABK created by the Financial Profession Development Center - Ministry of Finance and Indonesian Institute of Certified Public Accountants, namely ATLAS (Audit Tool and Linked Archive System). ATLAS is a form of digitizing auditing in Indonesia, but there are still some weaknesses in its operation. Continuous system improvement is needed to improve the performance of the ATLAS system.
Co-Authors Cahyani, Fella Ardina Haryani, Feni Octavia Lhaksmi Pramudyastuti Puspita, Syahrani Wangi Suryatimur, Kartika Pradana Utpala Rani