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Pengaruh Implementasi Big Data Terhadap Auditdi Lembaga Pemerintah (Studi Pada Kantor Inspektorat Kabupaten Majalengka) Ahmad, Eva Fauziah; Aliyudin, Rizal Sukma
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.156 KB) | DOI: 10.36418/syntax-literate.v5i5.1141

Abstract

Perubahan pola penyimpanan dan jenis data di era digital membuat beberapa organisasi mencari cara agar tetap bertahan di tengah persaingan. Ledakan data tersebut memicu lahirnya era big data. Dimana dalam hal ini data memiliki peran penting dalam pengambilan keputusan strategis. Oleh karenanya, pihak yang mampu mengolah dan memanfaatkan data-data yang tersedia dalam volume besar, keragaman variatif, kompleksitas tinggi dan kecepatan penambahan data yang tinggi, dapat mengambil keuntungan yang besar. Sementara itu, selain untuk kegiatan bisnis big data juga digunakan dalam hal audit. Big Data dalam konteks audit maka menjadi penting untuk memahami perbedaan antara data elektronik yang akan digunakan oleh auditor saat ini menggunakan BDA dengan data yang digunakan secara tradisional untuk mendapatkan opini audit. Penelitian ini bertujuan untuk mengetahui pengaruh big data terhadap audit di lembaga pemerintah dan dalam hal ini adalah Kantor Inspektorat Kabupaten Majalengka. Kata kunci: Big data, Audit internal dan Data analysis
Pengaruh Tingkat Pendidikan dan PIA Terhadap Kinerja UMKM (Studi Pada UMKM Rotan) Aliyudin, Rizal Sukma; Maulana Magribi, Robi; Nur Alifia, Siska
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 3 (2023): Edisi Oktober 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i3.6929

Abstract

The number of MSMEs spread throughout Majalengka and the contribution made by MSMEs to the Majalengka economy is not balanced, this is due to the less than optimal contribution of MSMEs. The lack of MSME contribution is due to the lack of quality of MSME performance. This study aims to empirically prove the influence of education level and the use of accounting information on MSME performance. This study used quantitative research methods. The population of this study was rattan MSME actors in Sindangwangi sub-district and the number of samples used was 75 respondents with sampling techniques using simple random sampling. Data collection techniques in this study using questionnaires and data analysis techniques used are multiple regression analysis techniques using classical assumption tests, hypothesis tests and determination coefficients. The results of this study show that the level of education and the use of accounting information affect performance
PENGARUH PERSEPSI, PENGETAHUAN PERPAJAKAN, DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT BERKARIR DI BIDANG PERPAJAKAN (STUDI PADA MAHASISWA AKUNTANSI SEMESTER 5, 7 DAN ANGGOTA TAX CENTER UNIVERSITAS MAJALENGKA) Aliyudin, Rizal Sukma; Eva Fauziah Ahmad; Robi Maulana Magribi; Sindi Rahayu
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 2 (2025): Edisi Juni 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i2.13885

Abstract

Supervision in the field of taxation is not yet optimal due to a lack of human resources involved in taxation. This creates job opportunities in the field of taxation, which can be utilized by accounting graduates. This phenomenon can be a chance for accounting graduates to pursue a career in taxation. The purpose of this study is to determine the influence of perception, taxation knowledge, and labor market considerations on career interest in taxation. The method used in this study is descriptive and verificative analysis. The population of this study is fifth and seventh-semester accounting students and the Tax Center of Majalengka University. The sample was determined using nonprobability sampling, using a saturated sampling method with 110 respondents. The results show that: (1) perception has a significant influence on career interest in taxation, (2) taxation knowledge has a significant influence on career interest in taxation, (3) labor market considerations have a significant influence on career interest in taxation, and (4) perception, taxation knowledge, and labor market considerations simultaneously influence career interest in taxation.