Legal Audit Research Articles

Prospective Regulation of Private Sector Legal Compliance Audits Through the Draft National Legal Guidance Law as A Manifestation of Good Corporate Governance

Various private-sector legal issues show how the quality of legal compliance is lacking. Legal and business entities have not considered decision-making in business transactions or other actions that risk-reducing investor interest. The massiveness of legal audit problems is an urgency to identify legal deviations from the start to measure legal compliance to avoid criminal, civil, and administrative sanctions. However, reviewing the current implementation of legal audits is limited to asset valuation and financial statements, and even then, it does not require private institutions to carry out audits periodically, so they are carried out by certain companies only. This research uses a normative method that refers to laws and regulations accompanied by literature studies in the form of books, journals, and other literature to find prescriptive ideal ideas. The results show that the implications of legal compliance audits stem from a legal vacuum over the audit mechanism, standardization of honorarium, and legality of legal auditors. The National Law Development Agency (BPHN) must collaborate to formulate a private sector legal compliance audit in the Draft Law on National Law Development to realize Good Corporate Governance (GCG). The author recommends an ideal legal compliance audit model like the Government Accountability Office (GAO) in the United States.

The Influence of Asset Valuation, Asset Inventory, and Legal Audit on Asset Optimization

This study aims to fill a gap in the asset management literature by analysing the impact of asset inventory, legal audits, and asset valuation practices on asset optimization. The study involved 106 employees who participated in the completion of the questionnaire. The data was analysed using multiple regressions to test the proposed hypothesis. The results showed that asset inventory has a significant influence on asset optimisation. Asset inventory aims to ensure that company assets are recorded completely and accurately. A legal audit has a significant effect on asset optimisation. The implementation of legal audits to ensure regulatory asset control can increase asset optimisation. Asset valuation has a significant effect on asset optimisation. Consistent and proper asset valuation helps determine market value or tax needs. This research makes an empirical contribution to asset management theory, showing that planning, procurement, operation, and maintenance of assets are necessary to achieve optimisation. The findings provide a foundation for companies to balance policies and best practices to sustainably increase asset value. In addition, these findings are expected to be a reference for further research in the field of asset management and provide practical solutions for other companies facing similar problems.

Accountants and Sustainability Reporting

This study enhances the understanding of sustainability reporting by examining Icelandic auditors’ readiness to engage with existing sustainability frameworks. In collaboration with the Association of Certified Public Accountants in Iceland, a survey was conducted in 2022. The results highlighted a significant gap in knowledge and experience among Icelandic auditors regarding eight specific sustainability frameworks—which, notably, lacked any legal audit requirements at the time. In a similar survey in the United States focused on auditors’ familiarity with sustainability reporting within financial statements and their practical experience in this area came to comparable conclusions. To build on these findings, future research could utilize qualitative interviews to delve deeper into auditors’ perspectives and practices, particularly within audit teams. Exploring how audit firms develop expertise in sustainability reporting practices could also yield important insights into effective strategies. This study points to a critical need for improved education and training in sustainability reporting. The recent requirement for mandatory audits of sustainability reports—introduced after our survey—underscores the urgency of addressing these educational gaps.

Pengaruh Manajemen Aset Terhadap Optimalisasi Pemanfaatan Aset Tetap (Study Kasus Pada Pemerintah Kabupaten Barito Kuala)

This study aims to determine the effect of Asset Management on Optimizing the Utilization of Fixed Assets. This is causal research using a quantitative approach. The research subject is the SKPD of the Barito Kuala Regency Government. The sample of which was determined using the purposive sampling technique to collect data. The data source used is primary data. The analytical method used is multiple linear regression analysis. The results of the study conclude that: (1) Asset inventory has a significant effect on optimizing the utilization of fixed assets, (2) Legal audit has a significant effect on optimizing the utilization of fixed assets, (3) Asset valuation has a significant effect on optimizing the utilization of fixed assets, and (4) Supervision and control significant effect on optimizing the utilization of fixed assets.

Pemahaman Tahapan Pra Kontraktual Dalam Penyusunan Kontrak Untuk Mewujudkan Pelindungan Para Pihak

The preparation of a contract goes through several stages, ranging from pre-contractual, contractual, and post-contractual. The pre-contractual stage plays an essential role in the preparation of the contract so that the parties must understand it to minimize disputes in a contract. This community service is done through legal counselling, which begins with material delivery and a question-and-answer discussion session. The results of community service show that in the pre-contractual stage, several things need to be done, including a review of laws and regulations and legal aspects related to contracts, legal audits, business, social and technical studies, negotiations, and making a Memorandum of Understanding. This legal counselling has increased public understanding of the pre-contractual stages in contract drafting to realize the protection of the parties.

The Influence Of Asset Management On Optimization Of The Use Of Fixed Assets In The Government Sector

To implement asset management, there are four steps that must be taken so that assets can be utilized optimally. The four steps include asset inventory, legal audit, asset assessment, and asset monitoring and control. First, asset inventory. Of the 25 articles, 24 articles stated that there was an influence, and 1 article stated that there was no influence. Second, in the legal audit, there were 18 articles that stated there was an influence, and 7 articles stated that there was no influence. Third, in asset assessment, 19 articles stated that it had an effect and 3 articles stated that it had no effect. Fourth, monitoring and controlling assets, there are 13 journals, 12 articles stating they have an influence and 1 article stating they have no influence. The research method in this research is a literature review. It is hoped that the benefits of this research can be used as a reference for further research.

Research on the Construction of Enterprise Compliance Management System in the Context of Deep Learning

Abstract Migration learning is a kind of deep learning that plays an important role in risk prediction and warning. In this paper, we use the Triplet-loss representation learning technique to map data samples of the same category to adjacent spatial regions, map data samples of different categories to different spatial regions, and add domain adaptive computation to complete domain adaptation. XGBoost performance is also optimized to improve the prediction results. After completing the risk prediction model construction, this paper also incorporates indicator weights to propose a risk warning model based on a weighted knowledge graph. The analysis found that the model accuracy of the compliance risk prediction model is 1.155% higher than that of two traditional prediction models on average, and the indicators of accuracy, F1-score, and AUC are all over 0.99, which indicates that it has high accuracy. After applying the optimized risk management system in an enterprise, it is found that the weight of the indicators of the enterprise’s compliance management system reaches 25.71%, the combined weight of the legal audit system and the risk prevention and control mechanism is 16.23% and 14.10%, respectively, and the combined weight of the two indicators of the appraisal and evaluation of the performance of the compliance management and the accountability for the violation of the law exceeds 8%. The weights of the indicators related to the degree of business standardization are close to 16.51%, indicating that the enterprise’s daily production and operation activities are standardized and orderly, and the perfection of the compliance management system is in line with the real situation of the enterprise. It can be seen that the risk management system makes accurate judgments on the compliance risk of the selected enterprise, which reflects the feasibility of the application of the new model.

Analysis the Effect Legal Audit, Control and Supervision on The Optimization of Fixed Asset Management (Land and Buildings) In the Regional Government of Papua Province

The purpose of this study is to empirically examine the effect of legal audit, supervision, and control on the optimization of fixed asset management in the Papua Provincial Government. The method used in this study is a quantitative method of causality to evaluate the relationship between the independent variable and the dependent variable. The results showed that Legal audit and supervision have a significant effect on optimizing the management of fixed assets of land and buildings as well as on the local government of Papua Province, showing that clear status and good supervision can improve the management of fixed assets.

Management of Fixed Asset Management at the Manpower and Transmigration Service of Penukal Abab Lematang Ilir Regency (PALI)

Assets are the component with the greatest value and wealth that is vital for the running of an organization, whether in a government or private company. Researchers will focus this research on the Manpower and Transmigration Service of PALI Regency and how fixed asset management works. whether the implementation of asset management is in accordance with established regulations. So far, management of regional inventory items has been carried out on the basis of the provisions of Minister of Home Affairs Regulation Number 7 of 1997 as the main regulations for regional government inventory regulations. The aim of this research is to understand how fixed asset management at the PALI Regency Manpower and Transmigration Service works. This research uses qualitative research methods with an emphasis on Doli D. Siregar's theory of asset indicators, namely: asset inventory, legal audit, asset assessment, asset optimization, and asset monitoring and control. In selecting informants, researchers used purposive. The techniques used by researchers in collecting data are interviews, observation, and documentation studies. The conclusion from the results of this research shows that fixed asset management at the Manpower and Transmigration Department is not running well. This is because there is still a lack of human resources in the field of asset management, one of whose tasks is to inventory assets, and the large number of assets makes asset managers overwhelmed.

Exploring the involvement of tax audit experts in the early stages of tax audits

Tax compliance and evasion pose significant challenges to tax authorities in South Africa and other countries. In recent times, corporate governance issues have increasingly involved tax compliance. This study focuses on unresolved audit issues with the South African Revenue Service (SARS), expensive litigation, and lengthy arbitration with the tax Ombudsman. These issues are complicated by legal elucidations, legislative components, and regulatory frameworks. The paper aims to clarify the purpose of a tax legal audit expert at SARS in the initial phases of an audit procedure. To answer this research question, a thorough mapping review using methodical, technique-based literature evaluation was conducted. The study found that the lack of skilled tax legal audit experts hampers the effectiveness and efficiency of tax audits. Therefore, tax authorities must invest in the skills of tax legal audit experts to improve audit outcomes.

Assessment of the information content of the legal audit report by the credit officers of commercial banks in the Cameroonian context

Assessment of the information content of the legal audit report by the credit officers of commercial banks in the Cameroonian context

The Effect of Asset Procurement Planning, Regulation, Asset Inventory, Information Systems and Human Resources Competence on Fixed Assets Optimization

This study examines the influence of asset procurement planning, regulations, asset inventory, information systems and human resource competence on the optimization of fixed assets (studies on asset administration at the Financial Services Authority). The research population is the employees of the Financial Services Authority. Determining the number of samples can be done by means of statistical calculations, namely by using the Slovin formula. This formula is used to determine the sample size of a known population, namely 3,134 Financial Services Authority employees. Furthermore, to perform data analysis, multiple linear regression through the use of SPSS software as a tool is used in this study. The results showed that (H1) was accepted with a significance value of 0.000 which is less than 0.050, needs planning and asset valuation had a positive and significant effect on asset optimization. (H2) is accepted with a significance value of 0.024 which is less than 0.050. An important aspect of asset optimization is the regulatory aspect. (H3) is accepted with a significance value of 0.000, which is less than 0.050. Asset inventory and legal audit have a positive and significant impact on the optimization of fixed assets. (H4) is accepted with a significance value of 0.000 which is less than 0.050, the management information system assists the process of managing finances and assets and reduces the risk of fraud from certain individuals. (H5) is accepted with a significance value of 0.003 which is less than 0.050, fixed asset management is weak human resource competence and lack of responsibility from related parties in managing fixed assets. So that competent human resources are needed in asset management

Pengaruh Inventarisasi Aset, Penilaian Aset Dan Legal Audit Terhadap Kualitas Laporan Keuangan Pemerintah Daerah

This research aimed to determine the effect of asset inventory, aset valuation and legal audit on the quality of local government financial statements in Sikka Regency. The method used a quantitative explanatory. The populations in this research were all employees who were divided into several divisions with a total of 53 employees. The sampling technique employed a saturated sampling technique with a sample size of 53 respondents. In this research, the type of data used was primary data. Data collection procedures used a questionnaire measured on a likert scale. The data analysis techinique used multiple linear analysis methods with descriptive statistical tests, data quality tests, classical assumption tests, and hypothesis testing. The results indicated that partially and simultaneously asset inventory, asset valuation and legal audit had a positive effect on the quality of local government financial statements in Sikka Regency.

The Effect of Asset Management on Company Performance at PT Perkebunan Nusantara IV

This study aims to examine and analyze the effect of asset management on company performance at PT Perkebunan Nusantara IV. Asset management elements consist of asset inventory, legal audit, asset valuation, fixed asset optimization and asset monitoring and control. The objects of this research are employees who know about asset management at PT Perkenunan Nusantara IV. The number of samples in this study was 38 people. The sampling technique used is saturated samples. Data analysis was carried out using the Partial Least Square (PLS) method and was evaluated using the SmartPLS 3 tool using a second-order reflective factor approach. The test results show that asset management has a positive and significant effect on company performance.

Fixed Asset Management at the Lebak Regency Transportation Service

This research focus is about how the process of assets management is still running in the Department of Transportation of Lebak Regency. Has the management process gone well according to the mechanism or has appropriate based on the rule that has been established. The problem in this research for all this time is the rule of inventoried management of goods held based on the rule that has been determined by Lebak Regency Number 7-year 2018, and also the rule of domestic affair minister Number 47-year 2021. This research is to gain information of how the assets management in the Department of Ttransportation of Lebak Regency is running. This research is descriptive qualitative research. This primer data collection technique comes with observation, interview and documentation, while the secondary data collection technique and the source of other secondary data source of data. Theresearcher uses the theory assets management model of Doli D. Siregar with the asset’s indicator of: assets inventoried; legal audit; assets value, assets optimized; surveillance and control. In choosing the informant, the researcher uses purposive techniques. The result of the research shows that the assets management is still in the Department of Transportation of Lebak Regency and is not still running well yet. Due to lots of problem that exist in the stage of assets management process as an example is the renewal of labeling/ coding of physical assets that haven't been changed yet, the missing and the broken legal of vehicle assets, infrastructure of assets secure which is still lack, and the uniaxiality of optimized implementation of terminal assets.

Asset Management of State Vocational High Schools in Banten Province After the Transfer of Authority from District to Province

This study discusses SMKN Asset Management in Banten Province After the Transfer of Authority from District to Province. The aim of the research is to determine SMKN Asset Management in Banten Province after the Transfer of Authority from District to Province. This study uses a descriptive qualitative approach. Determination of informants using purposive sampling technique. Data collection techniques through observation, direct interviews and documentation. Testing the validity of the data uses triangulation of data sources and member checks associated with Siregar's regional asset management theory (2004). Data analysis techniques using Miles and Hubberman. The results of the study show that SMKN Asset Management in Banten Province After the Transfer of Authority from District to Province is still not going well.regarding documents of ownership and certificates that are not properly inventoried because all legal audits require supporting resources for the sustainability of assets to continue to run well, Every report in the Office of Education, SMKN 1 Cikande and SMKN Agriculture must run well without having to rely on asset managers who bear the responsibility of each Regional Apparatus Organization.Potential assets must be used properly and utilized as best as possible and must be managed and cared for according to their respective functions.

Asset Management of State Vocational High Schools in Banten Province After the Transfer of Authority from District to Province

This study discusses SMKN Asset Management in Banten Province After the Transfer of Authority from District to Province. The aim of the research is to determine SMKN Asset Management in Banten Province after the Transfer of Authority from District to Province. This study uses a descriptive qualitative approach. Determination of informants using purposive sampling technique. Data collection techniques through observation, direct interviews and documentation. Testing the validity of the data uses triangulation of data sources and member checks associated with Siregar's regional asset management theory (2004). Data analysis techniques using Miles and Hubberman. The results of the study show that SMKN Asset Management in Banten Province After the Transfer of Authority from District to Province is still not going well.regarding documents of ownership and certificates that are not properly inventoried because all legal audits require supporting resources for the sustainability of assets to continue to run well, Every report in the Office of Education, SMKN 1 Cikande and SMKN Agriculture must run well without having to rely on asset managers who bear the responsibility of each Regional Apparatus Organization.Potential assets must be used properly and utilized as best as possible and must be managed and cared for according to their respective functions.

Auditoría jurídica empresarial en la fiscalización en la república de Ecuador

This work, drawing from the original reference of Compliance Programmes from the theoretical doctrinal analysis of comparative law, allows us to propose a corporate legal audit for public companies in Ecuador. The development of this study aims to traverse foreign doctrine, legislation, and jurisprudence in terms of the commission of crimes resulting from mercantile business, which are escalating due to the dynamics of globalization and the internet. In relation to this, reference is made to global transformations and the emergence of new criminal behaviors, as well as a rigid and outdated punitive power of the Ecuadorian state in the face of new phenomena. Utilizing techniques such as questionnaires, document analysis, and interviews, criminal acts within corporations are examined, always seeking their resolution and eradication.

Innovación curricular emergente ante el Covid-19: propuestas para la educación universitaria

This work, drawing from the original reference of Compliance Programmes from the theoretical doctrinal analysis of comparative law, allows us to propose a corporate legal audit for public companies in Ecuador. The development of this study aims to traverse foreign doctrine, legislation, and jurisprudence in terms of the commission of crimes resulting from mercantile business, which are escalating due to the dynamics of globalization and the internet. In relation to this, reference is made to global transformations and the emergence of new criminal behaviors, as well as a rigid and outdated punitive power of the Ecuadorian state in the face of new phenomena. Utilizing techniques such as questionnaires, document analysis, and interviews, criminal acts within corporations are examined, always seeking their resolution and eradication.

Pengaruh Inventarisasi Aset, Legal Audit Dan Penilaian Terhadap Optimalisasi Aset Tetap (Studi Pada PT Pelindo 1 (Persero))

The purpose of this research is basically to be able to find out, test and analyze the effect of asset inventory, legal audit, and assessment on the optimization of fixed assets at PT Pelindo 1 (Persero). This research is an explanatory research focusing on the disclosure of causal relationships between variables using a quantitative approach. Data analysis used the SEM-PLS approach. The research findings produce: First, asset inventory has a significant effect on Asset Optimization at PT Pelindo 1 (Persero) in a positive direction. Second, the legal audit has a significant effect on Asset Optimization at PT Pelindo 1 (Persero) in a positive direction. Asset valuation has a significant effect on Asset Optimization at PT Pelindo 1 (Persero) in a positive direction. To be able to improve asset optimization at PT Pelindo 1 (Persero), the inventory process, legal audit and asset valuation are very important. This increase will have a good impact on increasing value for companies that are conducting IPOs and those that are already listed and increasing the stock market price. In addition to the improved economic value, the level of legality of assets is also increasingly optimal and has a positive effect on the company.