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All Journal Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Journal Liaison Academia and Society
Cut Tasya Marshanda
Universitas Muslim Nusantara Al-washliyah Medan
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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PERAN KOMPETENSI DAN ETIKA AUDITOR DALAM MENINGKATKAN KUALITAS AUDIT Reza Hanafi; Cut Tasya Marshanda; Alya Sahputri Siregar; Mutia Syahara; Silvi Dwi Ningrum; Desy Mahdalia
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): January
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i1.490

Abstract

Audit quality plays a crucial role in ensuring the reliability of financial reports and maintaining public trust in the audit profession. Various weaknesses in the audit process, discrepancies in findings between auditors, and ethical violations indicate that audit quality still requires serious attention. Through a literature review reviewing several national and international journals, this study outlines how auditor competence and ethics contribute to improving audit quality. The study's findings indicate that competence, encompassing technical ability, experience, and professional training, strongly influences auditor accuracy in assessing risks and detecting material errors. Meanwhile, auditor ethics, including integrity, objectivity, independence, and professional responsibility, serve as the primary foundation for maintaining honesty and transparency in audit implementation. Audit quality will achieve its best results when competence and ethics are applied in a balanced manner, as weaknesses in either aspect can compromise audit reliability. This study emphasizes the need for improved professional training and strengthened implementation of codes of ethics to support high-quality audits that gain public trust.
Strategi Pengembangan UMKM Kuliner Sehat: Studi Kasus Dimsum Bergizi di Desa Sipare-Pare Suhaila Husna Samosir; Cut Tasya Marshanda; Siti Nurul Hasanah; Zamzami Zamzami; Ibnu Amsori Pirli; Eva Sariulina Sianturi; Sri Wahyuni
Journal Liaison Academia and Society Vol 5 No 4: Desember 2025
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/j-las.v5i4.1151

Abstract

Penelitian ini dilakukan untuk menganalisis strategi pengembangan Usaha Mikro, Kecil, dan Menengah (UMKM) di sektor kuliner sehat dengan mengambil studi kasus pada Rumah Dimsum di Desa Sipare-pare, Kabupaten Batu Bara, Sumatera Utara. Pendekatan yang digunakan bersifat kualitatif dengan metode studi kasus, melibatkan teknik observasi partisipatif, wawancara mendalam, dan pengumpulan dokumentasi. Temuan penelitian mengungkapkan bahwa produk dimsum yang bergizi dan terbuat dari bahan alami tanpa tambahan pengawet memiliki peluang besar untuk memenuhi permintaan konsumen terhadap makanan yang sehat dan praktis. Strategi pemasaran digital melalui platform media sosial seperti Instagram, WhatsApp, dan Facebook terbukti efektif dalam meningkatkan penjualan dengan biaya yang relatif rendah, sementara sistem pemesanan melalui pre-order membantu dalam mengelola stok secara efisien. Meskipun demikian, terdapat sejumlah kendala seperti keterbatasan modal, kurangnya keterampilan dalam pemasaran digital, dan tantangan dalam mengakses pasar yang luas. Berdasarkan hasil tersebut, rekomendasi yang diajukan meliputi pelaksanaan pelatihan teknis, perluasan akses permodalan, inovasi produk, pengembangan kerja sama dengan platform e-commerce, serta penguatan branding guna meningkatkan daya saing UMKM di bidang kuliner sehat.
Co-Authors Alya Sahputri Siregar Desy Mahdalia Eva Sariulina Sianturi Ibnu Amsori Pirli Mutia Syahara Reza Hanafi Silvi Dwi Ningrum Siti Nurul Hasanah Sri Wahyuni Suhaila Husna Samosir Zamzami Zamzami