PENGEMBANGAN SISTEM E-LEARNING DENGAN KEMAMPUAN ASSESSMENT TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK) PADA BADAN PEMERIKSA KEUANGAN RI
| Main Authors: | , Hafizhuddin Amin, , Ir. Paulus Insap Santosa M.Sc., Ph.D. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2014
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/130453/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=70875 |
Daftar Isi:
- Computer-assisted audit tools and technique (CAATT) improves audit tasks�s effectivity and efficiency, yet auditors acceptance are still low. Development of training programs has been suggested as a solution. It may increase auditors� degree of ease associated with using CAATT. BPK, who has thousands of auditors spread across Indonesia, conducts CAATT training on faceto- face classroom setting. Insufficient time, facility, and instructure limits the amount of training delivered. In classroom setting, students practising TABK application accompanied by instructor. Instructor gives feedbacks and corrections as necessary. This interactivity is effective, but will be hard to replicate in the form of e-learning, an alternative of training format delivery. This research solves insufficient training and interactivity problems by developing an e-learning system with CAATT assessment capability. Development begins with the design of system architecture, and creation of Class Diagram and Sequence Diagram, and ends with system tests. Two kinds of tests performed. System functionality test helps measure suitability of implementation result with the design process. Online training simulation tests analyze participants perception on learning effectiveness. Testing shows the assessment capability to be running as designed. Simulation test also indicates participants perceived the system helped them mastering CAATT material effectively. Keywords -- e-learning, e-assessment, CAATT