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All Journal Jurnal Litbang Kota Pekalongan Jurnal Akuntansi dan Keuangan West Science West Science Accounting and Finance
Triatmaja, Muhammad Fithrayudi
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Public Health

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MODEL PELIBATAN MASYARAKAT DALAM PENGEMBANGAN EKOWISATA DI PUSAT INFORMASI MANGROVE Prastika, Nurhikmah Esti; Purnomo, Djauhar Edi; Triatmaja, Muhammad Fithrayudi
JURNAL LITBANG KOTA PEKALONGAN Vol 11 (2016)
Publisher : BAPPEDA Kota Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.287 KB)

Abstract

THIS STUDY AIMS TO IDENTIFY AND ANALYZE A MODEL OF ENGAGEMENT THAT CAN BE REALIZED BY THE COMMUNITY IN THE MANAGEMENT OF TOURISM BY THE PUBLIC AND OTHER INTERESTED PARTIES. THIS STUDY DESCRIBES A MODEL OF COMMUNITY INVOLVEMENT IN THE DEVELOPMENT OF ECOTOURISM IN MANGROVE INFORMATION CENTER PEKALONGAN CITY. THIS STUDY IS A QUALITATIVE RESEARCH. POPULATION IN THIS STUDY IS THAT PEOPLE WHO ARE AROUND THE OBJECT PEKALONGAN MANGROVE PARK IS THE ENTIRE LENGTH OF VILLAGE RESIDENTS NEW AND LONG CAGE. RSPONDEN NUMBER OF 100 RESPONDENTS CONSISTING OF A GROUP OF RESPONDENTS (STAKEHOLDER / OFFICIAL IN AN INSTITUTION AS MUCH AS 8 RESPONDENTS, EMPLOYERS AROUND PIM MUCH AS 2 RESPONDERS AND THE SURROUNDING COMMUNITY PIM MANY AS 90 RESPONDENTS). RESULTS FROM THIS STUDY IS THAT THE MODELS USED ARE MOSEL PELITABATAN COLLABORATIVE PARTNERSHIPS BETWEEN GOVERNMENT, COMMUNITIES AND EMPLOYERS AS WELL AS DEVELOPMENT OPPORTUNITIES THAT ENCOURAGE THE DEVELOPMENT OF PARTNERSHIPS IN THE MANAGEMENT OF MANGROVE PARK PEKALONGAN.
Analysis of Accountants' Perceptions of the Use of Cloud Accounting in Improving the Accuracy and Efficiency of Financial Statements Arum, Mega; Kardi, Kardi; Triatmaja, Muhammad Fithrayudi; Hapsari, Nesti; Sudarmanto, Eko
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2073

Abstract

This study investigates accountants’ perceptions of the use of cloud accounting in enhancing the accuracy and efficiency of financial statements. Utilizing a quantitative research design, data were collected from 120 accountants through a structured questionnaire using a 5-point Likert scale. The data were analyzed using SPSS version 25, employing descriptive statistics, validity and reliability tests, correlation analysis, and linear regression. The results indicate that cloud accounting is perceived to significantly improve both the accuracy and efficiency of financial reporting. High correlation values and strong regression results support the positive relationship between cloud accounting usage and financial reporting quality. These findings highlight the strategic importance of cloud-based systems in modern accounting practices and support the adoption of cloud technology to improve organizational performance and transparency.
Tantangan Audit Berbasis Risiko dalam Menghadapi Teknologi Blockchain di Indonesia Triatmaja, Muhammad Fithrayudi; Barus, Irwan Irawadi
Jurnal Akuntansi Dan Keuangan West Science Vol 4 No 03 (2025): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v4i03.2704

Abstract

Kemunculan teknologi blockchain telah mengubah proses bisnis dan keuangan, menawarkan transparansi dan efisiensi sambil sekaligus memperkenalkan tantangan baru bagi profesi audit. Studi ini bertujuan untuk menganalisis tantangan yang dihadapi oleh auditor dalam menerapkan Audit Berbasis Risiko (RBA) dalam konteks teknologi blockchain di Indonesia. Menggunakan pendekatan kuantitatif, data dikumpulkan dari 75 auditor profesional melalui kuesioner terstruktur yang diukur dengan skala Likert 5 poin. Data diproses dan dianalisis menggunakan SPSS versi 25, termasuk uji validitas dan reliabilitas, uji asumsi klasik, dan analisis regresi berganda. Temuan menunjukkan bahwa keempat variabel independen—verifikasi bukti audit, kompetensi teknologi, kesiapan regulasi, dan keamanan data—memiliki efek positif yang signifikan terhadap tantangan penerapan RBA dalam lingkungan blockchain. Di antara faktor-faktor tersebut, keamanan data dan privasi muncul sebagai faktor dominan yang mempengaruhi persepsi auditor. Model ini menjelaskan 68,2% varians dalam tantangan RBA. Hasil ini memberikan kontribusi teoretis dan praktis, menekankan perlunya pembaruan regulasi, pelatihan profesional, dan adaptasi teknologi untuk memperkuat efektivitas praktik audit di era blockchain di Indonesia.
Co-Authors Arum, Mega Barus, Irwan Irawadi Nesti Hapsari Nurhikmah Esti Prastika Purnomo, Djauhar Edi Raden Mohamad Herdian Bhakti Sudarmanto, Eko