PLATFORM E-LEARNING TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK) BERBASIS OPEN EDX

Hafizhuddin Amin, Paulus Insap Santosa, Ahmad Ashari

Abstract


Meskipun Computer-assisted audit tools and technique (CAATT) atau teknik audit berbantuan komputer (TABK) memungkinkan tugas pemeriksaan menjadi lebih efektif dan efisien, penerimaan dan penguasaannya ternyata masih cukup rendah. salah satu penyebabnya adalah karena TABK dipersepsikan sulit dikuasai. solusinya a.l. dengan mendesain program pelatihan yang baik.

Makalah ini membahas pengembangan platform e- learning materi TABK pada Badan Pemeriksa Keuangan (BPK) RI. Tujuannya agar pemeriksa BPK yang tersebar di seluruh provinsi di Indonesia dapat berlatih dan menguasai materi TABK secara mandiri, terutama menjelang implementasi penuh program strategis e- Audit. E-learning ini mengacu pada desain model kuliah online platform open source Open edX. Berdasarkan pengujian terbatas yang dilakukan pada pengguna pemeriksa BPK RI, implementasi fitur yang dikembangkan dipersepsikan cukup efektif membantu pembelajaran materi TABK.


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