External Audit

2019 ◽  
pp. 247-258
Author(s):  
Abhishek Chopra ◽  
Mukund Chaudhary
Keyword(s):  
External Audit

THE IMPLEMENTATION OF MYORGANIC: A CASE STUDY OF KOPERASI ABSB

2018 ◽  
Vol 13 (Number 2) ◽  
pp. 78-87
Author(s):  
Sabariyah Hoyaeli ◽  
Zakirah Othman ◽  
Iswandi Anas ◽  
Shafini M. Shafie
Keyword(s):  
Qualitative Method ◽  
Daily Routine ◽  
Staple Food ◽  
Farming Practices ◽  
Organic Farms ◽  
External Audit ◽  
Agriculture Industry ◽  
The Government ◽  
Organic Standards

Rice is a staple food and daily routine for Malaysians. Currently, the increasing population in Malaysia has led to the need to increase rice production with more quality. Therefore,the government established a scheme with national organic standards, MS 1259: 2015 which is myOrganic certification to recognize organic farms. Koperasi ABSB is the first rice farm that obtained this certification. Thus, the aims of this study are to explore the implementation of myOrganic in Koperasi ABSB and the barriers faced by this cooperative to implementing myOrganic certification. Qualitative method is used in this case study through interviews and observation. The finding showed that the implementation of myOrganic is as follows, by register myGAP, register myOrganic, Department of Agricultural Malaysia (DOA) will send a supervisor, prepare nine files or records, perform internal and external audit, and renew myOrganic. This study is expected to increase awareness of organic farming practices and promote the implementation of myOrganic in agriculture industry especially for the new farmer who wants to register and obtain myOrganic certification.

The Results of the External Audit of Medical Care for Children with Cancer in one of the Regions of the Russian Federation

2016 ◽  
Vol 3 (2) ◽  
pp. 67-79
Author(s):  
M.Yu. Rykov ◽  
◽  
E.N. Baibarina ◽  
O.V. Chumakova ◽  
V.G. Polyakov ◽  
...  
Keyword(s):  
Medical Care ◽  
Russian Federation ◽  
External Audit ◽  
Children With Cancer ◽  
The Russian Federation

Biografi Eny Rochmawati Octaviani

2019 ◽  
Author(s):  
Adib Rifqi Setiawan
Keyword(s):  
External Audit ◽  
Purposive Sampling ◽  
Audit Data

Tujuan penelitian kualitatif pendekatan naratif bentuk kajian biografi ini ialah mendapat narasi biografi Eny Rochmawati Octaviani, yang fokus terhadap perjalanan pribadi, pendidikan formal, serta pandangan terhadap fesyen. Partisipan dipilih menggunakan teknik purposive sampling yang dikumpulkan menggunakan teknik wawancara secara informal tipe retrospective untuk diperiksa keabsahan dan keandalannya menggunakan external audit. Data yang absah dan andal tersebut kemudian dianalisis dan disintesis secara deskriptif untuk mendapat gambaran yang saling terkait. Hasil penelitian menunjukkan bahwa Eny Rochmawati Octaviani menekuni dunia modelling, tari, dan master of ceremony (MC). Beliau memandang bahwa tampil rapi dalam berbusana adalah cara menghormati orang lain serta perempuan berupaya untuk menutupi kecantikan dengan cara berjilbab.

Tak Melayang Dipuji, Tak Tumbang Dicaci: Kajian Biografi Oza Kioza

2019 ◽  
Author(s):  
Adib Rifqi Setiawan
Keyword(s):  
External Audit

Penelitian ini bertujuan untuk mendapat narasi biografi Oza Kioza penyanyi asal Indonesia. Data dikumpulkan menggunakan metode kualitatif dengan pendekatan naratif bentuk kajian biografi kemudian diperiksa keabsahan, keandalan, dan keobjektifannya menggunakan teknik triangulasi dan external audit untuk diuraikan dalam bentuk narasi yang padu. Hasil penelitian menunjukkan bahwa Oza Kioza sudah sejak kecil diarahkan oleh ibunya untuk menjadi penyanyi yang pada dasarnya bukan di genre dangdut serta sudah mencoba beberapa genre musik, tapi jalan yang dialami selalu lebih mudah sebagai penyanyi dangdut. Melalui kajian ini terungkap bahwa Oza Kioza termasuk penyanyi yang memandang bahwa modal erotis termasuk aspek penting dalam mendukung karier sebagai penyanyi.

Guru yang Menyapih: Biografi Pribadi Nong Darol Mahmada

2019 ◽  
Author(s):  
Adib Rifqi Setiawan
Keyword(s):  
External Audit

Penelitian ini bertujuan untuk mendapat narasi biografi pribadi Nong Darol Mahmada sebagai cerdik cendekia asal Indonesia. Data dikumpulkan menggunakan metode kualitatif dengan pendekatan naratif bentuk kajian biografi kemudian diperiksa keabsahan, keandalan, dan keobjektifannya menggunakan teknik triangulasi dan external audit untuk diuraikan dalam bentuk narasi yang padu. Hasil penelitian menunjukkan bahwa lahir dari keluarga santri yang dejak kecil sudah belajar mengaji. Seluruh jenjang pendidikan sejak tingkat dasar, menengah, sampai tinggi dialami di lembaga Islam, baik pondok pesantren maupun perguruan tinggi. Melalui kajian ini terungkap bahwa Nong Darol Mahmada adalah perempuan yang dilahirkan dari keturunan beragama & bertradisi Islam kemudian secara sadar memilih Islam sebagai agama yang dipeluk.

Maryam Musfiroh: An Educator for Our Time

2019 ◽  
Author(s):  
Adib Rifqi Setiawan
Keyword(s):  
External Audit ◽  
Nahdlatul Ulama

Penelitian ini bertujuan untuk mendapat narasi biografi Maryam Musfiroh sebagai seorang pendidik asal Indonesia. Data dikumpulkan menggunakan metode kualitatif dengan pendekatan naratif bentuk kajian biografi kemudian diperiksa keabsahan, keandalan, dan keobjektifannya menggunakan teknik triangulasi dan external audit untuk diuraikan dalam bentuk narasi yang padu. Hasil penelitian menunjukkan bahwa Maryam Musfiroh lahir Maryam dengan paduan tradisi Nahdlatul Ulama dan Persatuan Islam yang membuatnya mampu bertenggang rasa sekaligus bertoleransi semadyana. Sebagai seorang yang bisa memimpin, Maryam memiliki kepercayaan dan kepedulian, baik untuk diri sendiri maupun untuk orang lain. Melalui kajian ini terungkap bahwa Maryam adalah seorang yang pantas menjadi panutan.

Clara Ng: A Brief Journey of A Remarkable Female for Our Time

2019 ◽  
Author(s):  
Adib Rifqi Setiawan
Keyword(s):  
Qualitative Methods ◽  
Publishing Industry ◽  
Sampling Technique ◽  
Data Sources ◽  
Validity And Reliability ◽  
External Audit ◽  
Narrative Approaches ◽  
Career Opportunities ◽  
The Difference ◽  
Interviewing Techniques

This work examines what it has been and continues to be like for Clara Ng to be a home mother and an author in the publishing industry. Our exploration uses qualitative methods of narrative approaches in the form of biographical studies. Participants as data sources were selected using a purposive sampling technique which was collected based on retrospective interviewing techniques and then checked for validity and reliability using external audit. It gained that Clara Ng is a remarkable female whose synthesizes the difference between home mother and author’s career in the publishing industry. She did not seek fame nor did she seek self aggrandizement, her whole life was one of service to humanity, an indefatigable work ethic, and humility. Clara Ng’s journey offers insights offers examples of many ways in which home mothers can, and should, work to improve the career opportunities available to those who follow in their footsteps.

Fenny Roshayanti: A Biography of Science Educator for Our Time

2019 ◽  
Author(s):  
Adib Rifqi Setiawan
Keyword(s):  
Sampling Technique ◽  
Science Educator ◽  
Data Sources ◽  
Negative Consequences ◽  
Academic Advisor ◽  
External Audit ◽  
Narrative Approaches ◽  
The Past ◽  
Science Technology ◽  
And Mathematics

STEAM is an acronym for Science, Technology, Engineering, Art, Mathematics. STEAM defined as the integration of science, technology, engineering, art, and mathematics into a new cross-disciplinary subject in schools. The concept of integrating subjects in Indonesian schools, generally is not new and has not been very successful in the past. Some people consider STEAM as an opportunity while others view it as having problems. Fenny Roshayanti is science educator and researcher that consider STEAM as an opportunity. She has involved the study of STEAM, as an author, educator, academic advisor, and seminar speaker. This article examines what it has been and continues work from Fenny Roshayanti in the science education. Our exploration uses qualitative methods of narrative approaches in the form of biographical studies. Participants as data sources were selected using a purposive sampling technique which was collected based on retrospective interview and naturalistic observation. Data's validity, reliability, and objectivity checked by using external audit techniques. This work explores the powerful of female’s personal style in developing a form of social influence based on her forms of capital as well as address the positive and negative consequences that may follow while implement and research STEAM in teaching classroom.

Does Incentive-Based Compensation for Chief Internal Auditors Impact Objectivity? An External Audit Risk Perspective

2016 ◽  
Vol 36 (2) ◽  
pp. 21-43 ◽  
Author(s):  
Lucy Huajing Chen ◽  
Hyeesoo H. (Sally) Chung ◽  
Gary F. Peters ◽  
Jinyoung P. (Jeannie) Wynn
Keyword(s):  
Financial Reporting ◽  
Internal Audit ◽  
Positive Association ◽  
Audit Fees ◽  
Data Availability ◽  
Company Performance ◽  
Potential Threat ◽  
External Audit ◽  
Internal Auditors ◽  
Survey Responses

SUMMARY This paper considers the potential impact of internal audit incentive-based compensation (IBC) linked to company performance on the external auditor's assessment of internal audit objectivity. We posit that external auditors will view IBC as a potential threat to internal audit objectivity, thus reducing the extent of reliance on the work of internal auditors and increasing the assessment of control risk. The increase in risk and external auditor effort should result in higher audit fees. We hypothesize that the form of incentive-based compensation, namely stock-based versus cash bonuses, moderates the association between IBC and external audit fee. Finally, we consider whether underlying financial reporting risk mitigates the external auditor's potential sensitivity to IBC. We find a positive association between external audit fees and internal audit compensation based upon company performance. The association is acute to IBC paid in stock or stock options as opposed to cash bonuses. We also find evidence consistent with the IBC associations being mitigated by the company's financial reporting risks. Data Availability: Individual survey responses are confidential. All other data are derived from publicly available sources.

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