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International Journal of Social Science, Education, Communication and Economics (Vol. 1, No. 6, 2023)

The Impact of the Implementation of Key Audit Matters in the 2022 Independent Auditor Report of PT Bank Amar Indonesia Tbk

Figa, Auli, Santy, Santy, Selly, Selly, Jenny, Jenny
Abstract: The International Auditing and Assurance Standards Board (IAASB) implemented new auditing standards which became effective on December 15, 2016, which require auditors to disclose Key Audit Matters (KAM) in their reports.… . KAM was initiated by the International Auditing and Assurance Standards Board (IAASB) as an international auditing standard setting body, which aims to increase the transparency of audited financial reports. This study uses qualitative and quantitative methods which use secondary data sources. The secondary data used in this study is in the form of financial reports obtained from the Indonesia Stock Exchange (IDX) via the internet. Based on the results of data analysis of the financial statements of PT Bank Amar Indonesia Tbk Q2 of 2022, in the independent auditor's report, the main audit item disclosed is the allowance for impairment losses on loans. Based on data obtained from the Indonesia Stock Exchange (IDX), the share price per share at the end of the fourth quarter of 2021 and the share price on June 30, 2022, has fluctuated. It was concluded that in the period following the issuance of the Q2 2022 financial statements with the existence of an independent auditor's report disclosing key audit matters facilitated the flow of company-specific information to the market.
Global Research Impact Implementation Audit Matters Independent Auditor Report Bank Amar Indonesia
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Journal Of Global Research Publications (Vol. 3, No. 1, 2026)

Analysis Dynamics Group In Environment School : Cooperation Between Teachers And The Implementation Of Group Work For Students At UPT SPNF, Medan City

Rhasya Adhira Putri Hasbianda, Emi Sofya Pratiwi Silitonga, Naila Nafisah Zulfa
Abstract: This study aims to describe the group dynamics within the school environment, focusing on teacher collaboration and the implementation of group work among students at UPT SPNF Kota Medan. This descriptive research provides… es an overview of how collaborative relationships among teachers develop and how group work is applied during the learning process. Data were collected through observations and questionnaires to obtain information related to interaction patterns, levels of participation, and the effectiveness of cooperation within the school setting. The findings indicate that teacher collaboration is in a good category and contributes significantly to creating a more conducive learning atmosphere. Additionally, the implementation of group work among students enhances their communication skills, responsibility, and social interaction. These results highlight that effective group dynamics play a crucial role in improving the quality of learning processes and outcomes in the school environmen
Global Research Analysis Dynamics Group Environment School Cooperation Between Teachers Implementation Work Students Medan City
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