Melola Discovery

← Melola Discovery

Jurnal SINTA 1

SISTEM INFORMASI AKUNTANSI DALAM PENYAJIAN AUDIT FINANCIAL REPORT DENGAN MENGGUNAKAN COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs)

CommIT (Communication and Information Technology) Journal · Vol. 4 No. 1 (2010) · hlm. 12–16

DOI
10.21512/commit.v4i1.530
ISSN
2460-7010, 1979-2484
Terbit
2010-05-31
Penerbit
Bina Nusantara University
Bahasa
eng

Abstrak

The use of computerized technology in the current globalization era has become more rapid therefore assisting all activities in all fields, especially in the financial audit report in an accounting information system. Many problems were encountered with the auditors in conducting audits using conventional methods in an electronic data processing environment. However, these constraints are often ignored and do not get serious attention even by the auditors themselves. Inefficiencies resulted is often not oblivious. Therefore, constraints that occurred can be solved with a variety of ways, including the usage of Computer Assisted Audit Technique (CAATs) through a test data approach and Parallel Test Facility (PTF).Keywords: audit financial report, CATTs, accounting information system

Jaringan kolaborasi para penulis

9 penulis · 12 tautan kepenulisan bersama

Arahkan kursor atau ketuk sebuah nama untuk menyorot rekan penulisnya. Klik dua kali untuk membuka halaman penulis.

  • Universitas Raharja
  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
  • Afiliasi tidak diketahui
  • Garis lebih tebal = lebih banyak artikel bersama · lingkaran lebih besar = lebih banyak artikel
Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Dedi MartonoAfiliasi tidak diketahui1
Rika Ayu Desi HartatikAfiliasi tidak diketahui1
Fatma Azzahra HapsariAfiliasi tidak diketahui1
Anisa YondariAfiliasi tidak diketahui1
Eka Purnama HarahapUniversitas Raharja1
Mulyati MulyatiAfiliasi tidak diketahui1
Fira Arbaimaniar NurulAfiliasi tidak diketahui1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.binus.ac.id/index.php/commit/oai, pertama di-harvest 8 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">SISTEM INFORMASI AKUNTANSI DALAM PENYAJIAN AUDIT FINANCIAL REPORT DENGAN MENGGUNAKAN COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs)</dc:title>
	<dc:creator>Azizah, Nur</dc:creator>
	<dc:creator>Sudarto, Ferry</dc:creator>
	<dc:description xml:lang="en-US">The use of computerized technology in the current globalization era has become more rapid therefore assisting all activities in all fields, especially in the financial audit report in an accounting information system. Many problems were encountered with the auditors in conducting audits using conventional methods in an electronic data processing environment. However, these constraints are often ignored and do not get serious attention even by the auditors themselves. Inefficiencies resulted is often not oblivious. Therefore, constraints that occurred can be solved with a variety of ways, including the usage of Computer Assisted Audit Technique (CAATs) through a test data approach and Parallel Test Facility (PTF).Keywords: audit financial report, CATTs, accounting information system</dc:description>
	<dc:publisher xml:lang="en-US">Bina Nusantara University</dc:publisher>
	<dc:date>2010-05-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.binus.ac.id/index.php/commit/article/view/530</dc:identifier>
	<dc:identifier>10.21512/commit.v4i1.530</dc:identifier>
	<dc:source xml:lang="en-US">CommIT (Communication and Information Technology) Journal; Vol. 4 No. 1 (2010): CommIT Journal; 12-16</dc:source>
	<dc:source>2460-7010</dc:source>
	<dc:source>1979-2484</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.binus.ac.id/index.php/commit/article/view/530/508</dc:relation>
</oai_dc:dc>