Penelitian ini bertujuan untuk menganalisis perkembangan literatur mengenai pemanfaatan teknologi digital dalam meningkatkan kualitas audit melalui pendekatan bibliometrik. Data penelitian diperoleh dari database Scopus dengan menggunakan kata kunci yang berkaitan dengan audit quality, auditing, dan berbagai teknologi digital. Setelah melalui proses penyaringan berdasarkan periode publikasi, bidang ilmu, jenis dokumen, dan bahasa, diperoleh 435 artikel yang diterbitkan pada periode 2011–2025. Analisis dilakukan menggunakan Biblioshiny pada paket Bibliometrix di R Studio untuk memetakan tren publikasi, sumber publikasi utama, penulis paling berpengaruh, jaringan kolaborasi, serta perkembangan tema penelitian. Hasil penelitian menunjukkan bahwa jumlah publikasi mengalami pertumbuhan yang signifikan dengan dominasi tema artificial intelligence, blockchain, big data analytics, dan machine learning. Journal of Emerging Technologies in Accounting dan International Journal of Accounting Information Systems menjadi sumber publikasi utama, sedangkan Vasarhelyi M.A. merupakan penulis paling berpengaruh dalam bidang ini. Analisis tematik menunjukkan bahwa audit quality masih berada pada kategori emerging themes, yang mengindikasikan perlunya penelitian lebih lanjut mengenai dampak teknologi digital terhadap kualitas audit. Temuan ini memberikan gambaran komprehensif mengenai evolusi penelitian audit berbasis teknologi dan peluang pengembangan penelitian di masa depan.
Development of Centralization and Decentralization Political Policy Changes in the socio-political atmosphere in Indonesia that emerged, as well as the economic crisis then developed into a socio-political crisis had implications for changes in various fields, including the field of education The issue of centralization and decentralization, which had previously been raised as an effort to empower the regions, has become stronger. Driven by the atmosphere of state political change, it is increasingly believed that one of the important efforts that must be made in improving the quality of education is to empower schools through MBS (School Based Management), which essentially provides authority and delegation of authority (delegation of authority) to schools to make improvements and quality continuous improvement. The approach in this research is qualitative with the type of case study research, data collection techniques through observation, interviews, documentation. The results of the research The method used in system development is the iteration method where the work of a stage can be done repeatedly and if there are errors it can be corrected immediately, the stages of the iteration method are: Survey, Analysis, Design, Creation, Implementation, Maintenance. The results of this study can be concluded that the financing available at SD Negeri 2 Cikalong School only relies on BOS funds from the government. The allocation of funds is used to meet the National Education Standards. The obstacles that exist in financing education at SD Negeri 2 Cikalong are the limited funds received from the government.
Decentralization of education management is essentially the authority of the central government to provide full abundance to regional governments, to manage their own households in all matters. The affairs in question are about all matters related to education management. All matters of abundance are given to regional autonomy, unless there are certain affairs which are still part of government affairs, or the right of the government itself to manage everything. The scope of education management is one that is related to various parties and is multidisciplinary. These multidisciplinary disciplines include management of education and educational staff, in addition to student management and curriculum management, financing management, facilities and infrastructure management, school management, principal management and community relations management. Everything is related to one another so that the decentralization of education management is implemented properly. This scope is also still divided into several sections, among which there is scope according to work area. Where, within this scope management is divided into several classes including management of the whole country, management of one province, management of one work unit and class management. Next, there is scope according to cultivated objects, including student management, education personnel management, management of facilities and infrastructure, administrative management, and financing management, and finally there is scope related to activity functions where this relates to planning, organizing, directing , coordinate, communicate, and monitor or evaluate. The process of processing the scope in the decentralization of education certainly has many obstacles. To see the success of the scope of decentralization of education management, this research seeks quantitative data, which collects data, analyzes and provides conclusions about the success of the scope of decentralization of education.
In Indonesian national education, the concept of decentralization is still a relatively recent one. It has been mandated by the government in Indonesia's Education Law number 20 of 2003. It is the goal of this research to examine the strategic concerns surrounding Indonesia's education decentralization strategy and then develop alternate strategies for putting them into action. The development of decentralized education is supposed to provide more space for stakeholders. Descriptive analysis and a qualitative method are used in this investigation. Researchers found that Indonesia's main challenges in implementing education policies are in quality control, financing, and teacher professionalism. This can serve as a guide for both central and regional governments to create powerful formulas for making appropriate policies so they can improve education quality. It is impossible to apply the decentralization concept without taking into consideration political and sociological considerations.
Purpose of the study: This research mainly focuses on identifying and analyzing policies, attitudes, and constraints made by the bureaucrats of education and other school stakeholders about the existence of school-based management (henceforth called SBM), and further it examines the obstacles encountered in implementing school-based management.
 Methodology: The research used is descriptive analysis. In assessing data, this study used two types of measurements, namely, questionnaires and interviews. The questionnaire was used to explore the attitude of the stakeholders toward the existence of SBM. A total of 520 respondents have distributed the questionnaires which contained 60 items of each of these categories: instructional competence (10), professional competence (10), financial competence (10), and leadership issue (30). Furthermore, in the interview section, all four respondents are from each representative of four districts; Banda Aceh, Aceh Besar, Sigli, and Lhokseumawe. The framework of interview guidelines was then adapted from Daresh, et al. (2010) and the interview is eventually to grasp the respondents’ views on the obstacles and constraints on the implementation of SBM.
 Main Findings: The results of this study reveal that there were no written policies drawn up at the provincial and district level of the ministry of education about the implementation of SBM. Most stakeholders more than 50% tended to view the existence of SBM as positive. Although SBM has never been formally implemented in schools, some schools have started implementing some of the SBM concepts.
 Applications of this study: The researchers found that there are a variety of obstacles faced during the implementation, including decentralization, authority, decision-making, knowledge of management practices, roles and responsibilities, compensation, finance, leadership, and community care.
 Novelty/Originality of this study: To date, there is a limited amount of studies with their main focus on school-based management in Indonesia. Based on the written policies of school-based management is considered one of the vital elements to reach a good education. Besides, schools must have SBM due to it is regarded as the guideline to examine whether the bureaucrats of education and school stakeholders have already implemented the regulation to run the education accordingly.
Muhammad Yunus, Kadek Dewi Wahyuni Andari, Muhammad Addinul Islam
In the National Education System Act of 2003, there was a shift in the paradigm of education from centralized to decentralized, commonly referred to as School Based Management (SBM). With the law, the greater the role of headmaster in establishing various policies, one of which concerns the management of school culture and environment. Therefore the principal must have some competences in performing his duties. The type of research used is descriptive qualitative research conducted at SDN 033 Tarakan in the academic year 2016/2017. Sources of research are primary and secondary data. Informants in the study were principals, two teachers, two students, TU staff, school committees and school supervisors. Data collection techniques in this study are interviews, observation, and documentation. Data analysis techniques used are data reduction, data presentation, and conclusion. Based on the data analysis, the first research is the competence of the principal personality that can be said to be good, but the discipline aspect still needs to be improved. Second is the social competence of the principal is limited to cooperation with committees and guardians. Third is the managerial competence carried out from planning, organizing, implementation, and supervision. Fourth is the competence of supervision where supervision is done 2 times in a year. Fifth is the entrepreneurial competence, there are some efforts of the principal in school financing.
The implementation of good quality and equitable education is facing more complex challenges. Educational institutions which do not function properly and the low quality of human resources are the main factors besides other factors that need immediate attention in the world of Islamic education. The efficiency in education does require more decentralized management, as a matter of fact. The function of institutions in the implementation of autonomy in the area of Islamic education in particular should be able to manage and apply educational techniques autonomously either in the field of School-Based Management, organization, personnel, curriculum, facilities and infrastructure, studentship, cost and public relations as an opportunity or external environment as a challenge. The reposition of Islamic education in madrasah, modernization of boarding houses, and autonomy in higher education are the expectations of all sides in order to achieve good quality education which is managed by professional technical practitioners.
Education is a means of educating the nation. Through the education of every citizen is able to maximize the potential establish a life and advance civilization. School-Based Management in an effort decentralized management of education in Indonesia is expected to improve the quality of education on an ongoing basis. The purpose of this study was to know the governability in the implementation of school-based management in Elementary School 18 Pekanbaru. This study uses the theory Sutoro Eko with qualitative approach and descriptive methods. This research was conducted through observation, interviews and documentation. Data analysis technique is done by means of data reduction, data presentation and conclusion and triangulation techniques. The results of this study indicate that the managerial capacity of the principal that the Management of the planning and evaluation of programs, curriculum, teaching and learning, workforce, equipment and supplies, finance, student services, relationship between the school and community and school climate have been going well, but the principal must increased its performance on manjemen workforce, equipment and supplies, school finance and school and community relationship management. While the political capacity, the principal has been able to gain political legitimacy to exercise its authority. The school principal has the capability responsive, regulatory and symbolic good.
School Revenue and Expenditure Budget is a plan that is formulated in the form of rupiah currency and is projected for a certain period or period. In addition APBS also describes the allocation and distribution of financial resources to every part of school activities. APBS has become very popular since the enactment of decentralization policy through the implementation of school-based management (SBM). One of the decentralized authorities is autonomous management of school financial management. The formulation of the problems that I compile is how to prepare a good budget budget for financing school or madrasah in accordance with the needs; what are the school's needs for all components to be met; where are the funding sources obtained for madrasah needs; and accountability or reporting in what form is used by madrasah as responsibility in managing madrasah finance.
School-based management is implemented so that it can give ease in achieving the vision, mission, and goals of the institution, so that it can improve the quality of education and bring a good end result and quality, and can get a productive and qualified graduates. This research was conducted in SMP Ar-Rohmah and SMP Plus Al-Kauthar Malang, where the school is the educational institution that has a future orientation. The institutions including educational institutions featured with learners who are full of achievement in terms of both academic and non-academic. This study focused on four issues, are: 1) The factors that encourage the implementation of MBS; 2) The principles of what is done in the implementation of MBS; 3) What is the purpose of implementation of MBS; and 4) How does the structural components MBS implementation.This study used qualitative methods, multi-sites. data collection used the interview, observation and documentation. The research findings were: 1) the factors that encourage the implementation of MBS is: (a) the existence of decentralization; (b) a factor of independence against a school owned resources; (c) factors initiative; and (d) a factor of innovation against the increase in the quality of education. Then the purpose of the implementation of the MBS, namely: (a) so that the school could improve the quality of education by making the school more independent, have awareness/participation, teamwork, initiative and school in managing, utilizing, and empower the resources available; (b) the school can be more generous in taking decisions together and initiate and innovate in the process of improving the quality of education. 2) Then there are structural components of the MBS implementation, namely: (a) the management of curriculum and instructional programs; (b) the management of produce educators in schools; (c) the student Management; (d) financial management and financing; (e) management of educational facilities and infrastructure; (f) management the management of the school and community relations; (g) the management of special service institution that is effective and efficient.
INTRODUCTION:Education has an important role in advancing the quality of Human Resources (HR) in Indonesia. Correspondingly, the government has established the National Education vision namely to realize the educational system as a social institution that is strong and authoritative to empower Indonesian, to develop into a human quality until capable and proactive to answer the changing times challenges. National Education Standards contain educational component minimum criteria that allows all levels and educational to develop the maximum education according to the program characteristics and peculiarities. National standard education is set as minimum as possible to give freedom for each unit of education in developing quality services' educational in accordance with the department and expertise in the university autonomy framework. (Source: Ministry of National Education Strategic Plan 2010-2014).As conceptually, School-Based Management will bring the changes to increase the schools' performance in improving the quality and efficiency of the financial management, equally opportunities and political objectives (democracy) achievement of a nation through the decentralization policy in many aspects of political, educational, administrative, and budgetary education financing. In addition, School-Based Management will improve the learning quality and education operational efficiency, as well as political purposes, especially democracy in schools.Leadership is a process to influence people to do in certain goals the fulfillment in temporary (Sheikh, 2001) describes that leader as one who motivates a group to accomplish a task and to maintain the team unity throughout the process.Transparent participatory leadership by principals was executed by establishing cooperation among teachers; they should improve the education quality, especially in the estuary in quality graduation. More fulfillment of economic principles, transparency, and accountability run well and then leaders, teachers, employees and others interested parties where has stronger commitment of the school to run quality improvement school program, Jalaluddin (2014).LITERATURE:School-Based Management:Education is a training process and a knowledge development, skills, thinking's and character. understanding of education refers to a concept which illustrates that education has properties and targets are human (Sagala, 2007: 1). An effort the education autonomy, one of them can be done through initiatives community and involvement community. At the moment, where decisions relating to the education management were taken and relies on the school and community. This is according to a new paradigm in the schools management through the School -Based Management (SBM).School-based management (SBM) can be interpreted as a model of autonomy (authority and responsibility are greater to school), giving flexibility to school, encouraging to participate as directly from the school community (teachers, students, principals, employees) and society (parents, leaders community, scientists, entrepreneurs) and improving the schools quality based on national education policy and legislation. MBS is a education reform form in principle, schools obtained liability (responsibility), authority (authority) and high accountability in improving the performance for each stakeholder (Zainuddin, 2008: 125).Improving of school performance is an opening system to achieve a goal, which i s superior, will success if schools would empower to recognize the change and has the power in the maximization of resources. Thus, the school is expected to be able to increase capacity in the students' service.Through MBS, schools can be effectively developing as independently, because the school is given the authority and greater responsibility (autonomy) to manage the its resources potential, both human resources, and other resources (money, equipment and time). …
Education was one of the sectors that was being decentralized except 6 sectors ( Defense, Security, Foreign Affair, Justice, Finance, and Religious Affair) that are still under the management of the central government, centralized. During the decentralization of education, the mechanism of education planning has become difficult and complicated. This is due to the complexity of the procedure that the plan has to go through; a long process, starting from the preparation of supporting data until the final stage of deciding the most appropriate programs and activities for the country. Besides, this process has to involve all stakeholders of education, the approval from the parliament must be obtained so that the proposed budget can be funded.<br><br>The main objectives of this research are two fold. First, to make better or to improve the education planning mechanism at the Directorate for Development of Junior Secondary Education (DDJSE). Second, through improved planning, to expand the scope of service to the citizens of the country so that every citizen in Indonesia will have an equal access to Junior Secondary Education (JSE) and to improve the quality of JSE in Indonesia. To achieve these research objectives, practitioner research was used as an umbrella of research methodology with action research as the main research method. Data were collected by using data collection methods: questionnaires, observations, interviews, and document analysis from related sources. The research was done from 2004 until 2008.<br><br>This research involved all of the staff from the DDJSE, some staff from provincial and district education office, and other stakeholders of education. The involvement of all level of education staffs was aimed to find the most appropriate plan that suitable for all three levels of education offices. Whatever happens in one of the three levels of education offices will affect the other education offices. <br><br>During this research, the following actions were conducted as part of the education planning process: creation of current and complete data (EMIS), development of evaluation criteria for effective decentralized education planning, bottom up planning, coordination and synchronization, development of clear division of labour in education planning among the layer of education bureaucracy based on government regulation number 38/2007, capacity building, participation decision making, intensive and regular monitoring and evaluation. <br><br>At the end of the research completion, the researcher concluded that effective education planning had significantly increased the access to and the quality of JSE from year to year. The increase in access to JSE is shown by the significant improvement in Gross Enrolment Rate (GER) at JSE. The improvement of the quality of JSE is shown by the constant increase in students scores at the National Examination (UN). This research does not claim to be the only reason for the success of the DDJSE, but through this Research by Project there is clear improvement in JSE in Indonesia.<br><br>In addition, the research approach, results, and strategies have been very valuable for the DDJSE in improving the access and quality of JSE in Indonesia. <br>
The Act No. 221999 on regional government and No. 251999 on the balance of finance between central government and regional government, have vast impact on all aspects of the nation life. The impacts are not only on politic and economic aspects, but they also have logic consequence on the changes of Indonesian education form and system. Based on the rules above, the education process in schools should be independent gradually and will not depend on central government moreover on regional government especially in finance. Consequenly, the quality of school must be improved either in planning or process or outcome aspect. To reach the aimed quality of the schools need a management system that can improve the quality of schools. In this frame, this writing offers the total quality management system as a medium to autonomous education having a certain quality in decentralization era.