This study aims to analyze the role of information technology to remote auditing during the covid 19 pandemic. Covid 19 has changed the work style of auditors in the manual/traditional audit process to remote audit, as a solution in dealing with the impact of the pandemic. This condition demands that the auditor profession in preparing or dealing with remote audits will be closely related to the use of information technology. This research method is literature review. The data is obtained from articles uploaded on Google, Google Scholar and Sciencedirect with the keyword: remote audit and information technology. After collecting, a descriptive analysis was carried out to answer the research objectives. The result is that during the COVID-19 pandemic, remote auditing has become a solution to the impacts of covid 19, such as social distancing. Auditors in carrying out remote audits need information technology facilities in the audit process. Information technology has a vital role in remote auditing from planning, working papers, documentation, communication and supervision. Information technology is an integral part of remote auditing.
In the current condition, the Covid-19 pandemic has an impact that is enough to make everyone feel distress until the government really carries out regional autonomy appropriately. The Covid-19 pandemic is not over and causes a lot of adversity, especially for the community both in terms of income and social aspects. This study aims to 1) analyze the regional policies that have been applied in dealing with a pandemic 2) Look at the influence of local policies on the socio-economic conditions of the community. The method used in this study is the analytical descriptive method approach. The data used are analytic qualitative data and literature literature study. Based on the results and discussion in this study, regional autonomy policy allows regional governments to freely apply large-scale social restrictions with quarantine or temporary lockdown in order to stop covid-19 transmission. Local government policy has a significant influence on the handling of Covid-19 due to the potential potential of workers who stop working as much as 16% so that the government reopens economic places such as the market as an effort to improve the economy and the welfare of the community who are sinking while continuing to implement health protocols.
Article 28D paragraph (1) of the 1945 Constitution states that every person has the right to recognition, guarantee, protection and legal certainty that is just and equal treatment before the law, then Article 57 letter a of Law No. 36 of 2014 concerning Health Personnel also states that health workers in carrying out practices are entitled to obtain legal protection as long as carrying out their duties in accordance with Professional Standards, Professional Service Standards, and Operational Procedure Standards, but in their implementation, legal protection has not been seen to be carried out by office holders.The problem in this study is how the legal protection of health workers in the task force for acceleration of Covid-19 handling and what are the constraints of health workers in obtaining guarantees of occupational safety and health in the task force for acceleration of Covid-19 handling reviewed on administrative law.This research method uses a sociological juridical approach, by collecting data from field studies and literature studies, to find out the legal protection of health workers in the task force for handling Covid-19 acceleration reviewed on administrative law. The data obtained were analyzed qualitatively.Based on the results of the study it was found that health workers get legal protection in the form of supervision and guidance, but the legal protection efforts provided there are still weaknesses because some of the rights of health workers have not been fulfilled. In connection with the provision of occupational safety and health guarantees to health workers there are still several obstacles, including; due to the complicated bureaucracy of the Regional Government, and the uneven distribution of PPE (Personal Protective Equipment). The government, in this case, has not been able to provide maximum legal protection and work health and safety insurance for health workers.
Article 28D paragraph (1) of the 1945 Constitution states that every person has the right to recognition, guarantee, protection and legal certainty that is just and equal treatment before the law, then Article 57 letter a of Law No. 36 of 2014 concerning Health Personnel also states that health workers in carrying out practices are entitled to obtain legal protection as long as carrying out their duties in accordance with Professional Standards, Professional Service Standards, and Operational Procedure Standards, but in their implementation, legal protection has not been seen to be carried out by office holders.The problem in this study is how the legal protection of health workers in the task force for acceleration of Covid-19 handling and what are the constraints of health workers in obtaining guarantees of occupational safety and health in the task force for acceleration of Covid-19 handling reviewed on administrative law.This research method uses a sociological juridical approach, by collecting data from field studies and literature studies, to find out the legal protection of health workers in the task force for handling Covid-19 acceleration reviewed on administrative law. The data obtained were analyzed qualitatively.Based on the results of the study it was found that health workers get legal protection in the form of supervision and guidance, but the legal protection efforts provided there are still weaknesses because some of the rights of health workers have not been fulfilled. In connection with the provision of occupational safety and health guarantees to health workers there are still several obstacles, including; due to the complicated bureaucracy of the Regional Government, and the uneven distribution of PPE (Personal Protective Equipment). The government, in this case, has not been able to provide maximum legal protection and work health and safety insurance for health workers.
Wabah Corona merupakan penyakit yang berasal dari Tiongkok yang menyebar dengan cepat ke seluruh dunia. Virus tersebut dengan nama resmi COVID-19 menyebar di Indonesia pada awal Maret 2020. Penyebaran virus ini menyebabkan kerugian untuk banyak negara terutama dalam bidang ekonomi dan pendidikan. Dalam bidang pendidikan, COVID-19 juga mengubah model pembelajaran secara drastis; seluruh kegiatan pembelajaran dilakukan secara daring mulai dari tingkat sekolah dasar sampai perguruan tinggi. Penelitian ini merupakan penelitian diskriptif kualitatif yang mendeskripsikan kegiatan pembelajaran daring di Universitas Duta Bangsa Surakarta setelah ditetapkannya seluruh kegiatan pembelajaran dilaksanakan di rumah. Subjek terdiri dari 4 mahasiswa Universitas Duta Bangsa Surakarta. Pengumpulan data menggunakan angket yang dibagikan kepada mahasiswa. Berdasarkan hasil angket tersebut, kegiatan pembelajaran dengan mode daring di Universitas Duta bangsa surakarta sudah efektif dengan memanfaatkan aplikasi E-Leaarnig UDB, Zoom, Google Classroom, Schoology, Whatsapp dan Edmodo. Kendala dalam pelaksanaan pembelajaran daring yaitu masalah koneksi internet yang kurang mendukung dan keterbatasan kuota internet dari mahasiswa
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