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All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) EKOBIMA Ekonomi Bisnis dan Manajemen
Harnavela Sofyan
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Economics, Econometrics & Finance Social Sciences Other

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INTERNAL AUDIT DALAM UPAYA MENINGKATKAN PENGENDALIAN INTERNAL PIUTANG PADA PT ENSEVAL Harnavela Sofyan
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 3 No 2 (2017): JRAK - Juli 2017
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

Peran internal audit dalam meningkatkan pengendalian internal piutang sangat berpengaruh karena kebanyakan dari sistem penagihan yang tidak sampai ke perusahaan menyebabkan fraud dari pihak intern perusahaan. Peran Internal Audit sudah memadai terhadap laporan piutang. Karena adanya program audit yang dibuat khusus dalam pengendalian piutang sehingga dapat mencapai tujuan audit yang diharapkan dan adanya laporan hasil audit secara tertulis sehingga menunjukan hasil pelaksanaan audit serta temuan-temuan oknum yang melakukan fraud tetapi masih ada audit internal yang bukan berlatang belakang pendidikan akuntansi sehingga kurang memahami inti masalah khususnya piutang
Financial Technology In Financial Inclusion Harnavela Sofyan; Khariidatul Bahiyyah; Santy Sriharyati
EKOBIMA Vol. 1 No. 2 (2023): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Desember 2023
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v1i2.1698

Abstract

Financial technology is a technological innovation in financial products and services. Financial technology can become a new solution to increase the growth of financial inclusion. The term financial inclusion became a trend after the 2008 financial crisis. Financial inclusion is the availability of access to various financial institutions, products, and services to the needs and capabilities of the community to improve people's welfare. For this reason, this research examines the role of financial technology in increasing financial inclusion, by explaining how financial technology has an impact on financial inclusion in improving people's welfare. Financial inclusion is a national development strategy aimed at promoting economic growth through equal distribution of income, poverty alleviation, and financial system stability. Financial inclusion in its role requires an increase in financial technology considering that along with technological developments, the banking sector alone is not enough to achieve the goal of financial inclusion. Financial technology plays an important role in expanding access to financial services for the public, this is reflected in the financing provided by several financial technology companies. With this financing, it is hoped that the level of social welfare will also increase along with the influence of fintech in Indonesia's financial inclusion.
Co-Authors Khariidatul Bahiyyah Santy Sriharyati