Tinjauan Prosedur Audit Jarak Jauh pada BPK Perwakilan Provinsi Sumatera Selatan

ALHASMI, MUHAMMAD FAJRI (2022) Tinjauan Prosedur Audit Jarak Jauh pada BPK Perwakilan Provinsi Sumatera Selatan. KTTA thesis, Politeknik Keuangan Negara STAN.

	Text (Cover) 01. Cover_Muhammad Fajri Alhasmi_1302191115.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (21kB)
	Text (Abstrak) 02. Abstrak_Muhammad Fajri Alhasmi_1302191115.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (9kB)
	Text (Daftar Isi) 03. Daftar Isi_Muhammad Fajri Alhasmi_1302191115.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (466kB)
	Text (Bab I) 05. BAB I_Muhammad Fajri Alhasmi_1302191115.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (253kB)
	Text (Bab II) 06. BAB II_Muhammad Fajri Alhasmi_1302191115.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (148kB)
	Text (Bab III) 07. BAB III_Muhammad Fajri Alhasmi_1302191115.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (82kB)
	Text (Bab IV) 08. BAB IV_Muhammad Fajri Alhasmi_1302191115.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (11kB)
	Text (Daftar Pustaka) 09. Daftar Pustaka_Muhammad Fajri Alhasmi_1302191115.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (244kB)

Abstract

ABSTRAK Pandemi Covid-19 yang terjadi memicu adanya prosedur audit jarak jauh. Tujuan penelitian ini dilakukan untuk mengetahui dampak dari pandemi terhadap prosedur audit yang akan dilakukan oleh BPK Perwakilan Provinsi Sumatera Selatan. Pendekatan penelitian yang digunakan ialah penelitian kualitatif dengan analisis deskriptif. Data diperoleh dengan cara wawancara. Telaah yang telah dilakukan terkait prosedur audit jarak jauh pada masa pandemi memiliki efektivitas yang hampir sama dengan audit konvensional tetapi dengan efisiensi yang lebih baik dalam pelaksanaannya. Meskipun demikian pelaksanaan prosedur audit jarak jauh juga memiliki kelemahan. Oleh karena itu, diperlukannya perbaikan untuk mengatasi kelemahan yang terjadi pada saat pelaksanaan prosedur audit jarak jauh. Penelitian ini merekomendasikan untuk menyediakan teknologi dan infrastruktur yang memadai untuk mendukung kelancaran pelaksanaan prosedur audit jarak jauh terutama dalam menghadapi situasi seperti pandemi Covid-19. Prosedur audit jarak jauh dapat dijadikan sebagai alternatif dan langkah tanggap bagi BPK Perwakilan Provinsi Sumatera Selatan dalam pelaksanaan prosedur audit di masa pandemi Covid-19. / ABSTRACT The Covid-19 pandemic has triggered a remote audit procedure. The purpose of this study was to determine the impact of the pandemic on the audit procedures to be carried out by the BPK Representative of the Province of South Sumatra. The research approach used is qualitative research with descriptive analysis. Data was obtained by means of interviews. The studies that have been carried out regarding remote audit procedures during the pandemic have almost the same effectiveness as conventional audits but with better efficiency in their implementation. However, the implementation of remote audit procedures also has drawbacks. Therefore, improvements are needed to overcome the weaknesses that occur during the implementation of remote audit procedures. This study recommends providing adequate technology and infrastructure to support the implementation of remote audit procedures, especially in dealing with situations such as the Covid-19 pandemic. Remote audit procedures can be used as an alternative and response step for BPK Representatives of South Sumatra Province in implementing audit procedures during the Covid-19 pandemic.

Actions (login required)

View Item