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Analysis of Information Technology Implementation in the Audit Process and Its Impact on Audit Efficiency at the Public Accounting Firm (KAP) Adi and Deki Reyfani Amalia; Mursalim Laekkeng; Ummu Kalsum; Edy Susanto
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/ehw94t50

Abstract

This study explores the implementation of information technology in the audit process and its impact on audit efficiency at the Public Accounting Firm (KAP) Adi and Deki, with a focus on the use of ATLAS. The findings reveal that the implementation of ATLAS brings significant benefits, particularly in accelerating audit data management and financial statement analysis. However, the use of this technology also faces several challenges, such as data privacy issues, system integration complexity, and the need for additional resources. Auditors also face challenges including data quality, resistance to change, and the need for specific skillsets. Moreover, data security concerns, the need for continuous technology updates, and high adoption costs are major barriers. The study also identifies changes in the audit process, such as a shift towards data-driven audits, increased reliance on data analysis, and the development of more adaptive audit techniques utilizing ATLAS. Therefore, appropriate strategies are needed to overcome these challenges and improve audit effectiveness and efficiency.
The Effectiveness of the Utilization of Epic Pen in Mathematics Education Course 2 Putri Milanda Bainamus; Asti Putri Kartiwi; Syaipul Amri; Edy Susanto; Pamela Mikaresti; Bogy Restu Ilahi; Meri Andaria; Mesterjon; Adi Asmara
Jurnal Visionary : Penelitian dan Pengembangan dibidang Administrasi Pendidikan Vol. 13 No. 2 (2025): October
Publisher : Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/vis.v13i2.16381

Abstract

This study aims to describe the effectiveness of the use of epic pens in mathematics education 2 courses. The method of this research is quantitative descriptive. The subjects of this study are 26 students of the Elementary Education Study Program (PGSD) Semester five of the Open University. The instrument used was 8 questions. The results of the study obtained an average score on a scale of five, which was 4.37. These results when consulted with the Weighted Means Score (WMS) table in the range of 4.01 - 5.00 indicate a very effective category. So it can be concluded that the epic pen is very effective in the mathematics education course 2 PGSD semester five of the Open University. Keywords: Effectiveness, Epic Pen, Mathematics, Education. Abstrak: Penelitian ini bertujuan untuk mendeskripsikan efektivitas pemanfaatan epic pen pada mata kuliah pendidikan matematika 2. Metode penelitian ini adalah deskriftif kuantitatif. Subjek penelitian ini adalah 26 mahasiswa Program Studi Pendidikan Dasar (PGSD) Semester lima Universitar Terbuka. Instrumen yang digunakan yaitu 8 pertanyaan. Hasil penelitian perolehan skor rata-rata pada skala lima yaitu 4,37. Hasil tersebut jika dikonsultasikan dengan tabel Weighted Means Score (WMS) pada rentang 4,01 - 5,00 menunjukkan kategori sangat efektif. Maka dapat disimpulkan bahwa epic pen sangat efektif digunakan pada mata kuliah pendidikan matematika 2 PGSD semester lima Universitas Terbuka. Kata Kunci: Efektivitas, Epic Pen, Matematika, Pendidikan.
Pendampingan Implementasi Pelaporan Keuangan SAK ETAP Di Koperasi Inti Dana Semarang Ayu Miranti Kusumaningrum; Bambang Widjanarko Susilo; Edy Susanto; Galuh Aninditiyah; Zarah Dinul Khaq; Vivi Kumalasari Subroto; Nanik Qosidah; Benny Cuaca
Community : Jurnal Pengabdian Pada Masyarakat Vol. 4 No. 3 (2024): November : Jurnal Pengabdian Pada Masyarakat
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/z54jy240

Abstract

Savings and loan cooperatives play an important role in strengthening the community's economy, especially in the micro and small sectors. However, many cooperatives face various challenges related to proper financial management and recording. Limited human resources and lack of understanding of relevant accounting standards are the main obstacles. This community service aims to increase understanding and application of SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability) in the Koperasi Simpan Pinjam (KSP) Inti Dana Semarang.  The methods used include training, mentoring, and evaluation of the implementation of  SAK ETAP. The results of this program show an improvement in the quality of financial reports and transparency in cooperative management. This initiative has a positive impact on member trust and the sustainability of cooperative businesses
Peran Lingkungan dan Pengalaman Proses Harapan dan Usaha dalam Pembentukkan Jati Diri Marscelino Virgi Pratama; Edy Susanto; Alif Tegar Galih Khalefi; Yoga Bismoko Aptawidiyadhana
Kajian Administrasi Publik dan ilmu Komunikasi Vol. 2 No. 1 (2025): Maret: Kajian Administrasi Publik dan ilmu Komunikasi
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/kajian.v2i1.114

Abstract

Self-identity formation is essential to individual development and is influenced by social environments and life experiences. This study draws on Erikson's theory of psychosocial development and Bronfenbrenner's ecological theory of human development to understand how the interaction between the environment and individual experiences shapes identity formation in response to expectations and efforts. Social environments, such as family, friends, and community, provide a framework of values and norms that shape an individual’s initial identity, while personal experiences in managing expectations and efforts either reinforce or challenge this framework. The study concludes that balancing environmental support and experiential challenges enables individuals to develop a strong and flexible identity. The implications of this research highlight the importance of creating environments that support self-reflection and learning from experiences to foster healthy identity development.
RANCANG BANGUN SISTEM KASIR PENJUALAN SPAREPART DAN  SERVICE MOTOR DI BENGKEL SMKN 1 SINE KABUPATEN NGAWI Ridhwan Rosyidi; Edy Susanto; Frestiany Regina Putri
Jurnal Media Akademik (JMA) Vol. 3 No. 3 (2025): JURNAL MEDIA AKADEMIK Edisi Maret
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v3i3.1634

Abstract

Sistem kasir yang berjalan di Bengkel SMKN 1 Sine adalah dengan melakukan pembayaran secara manual hanya dengan menggunakan kertas kwitansi untuk pendataan pembelian barang dan menggunakan kalkulator untuk perhitungannya, dimana semua itu akan sangat diperlukan untuk pembukuan di Bengkel SMKN 1 Sine itu sendiri. Hal ini membuat operasional kerja di Bengkel SMKN 1 Sine memiliki banyak resiko karena file mudah rusak, dan jika rusak tidak ada data cadangan untuk melihat stok barang secara keseluruhan. Metode pengumpulan data yang digunakan adalah observasi, wawancara, dan studi pustaka. Sistem dikembangkan dengan menggunakan model air terjun yang meliputi tahapan Analisis Sistem, Perancangan Sistem, Pengembangan Kode, Pengujian Program, dan Penerapan Program. Sistem informasi berbasis web ini dibangun dengan PHP untuk pemrogramannya dan MySQL untuk databasenya. Hasil dari perancangan sistem ini adalah Sistem Kasir Penjualan Suku Cadang dan Service Sepeda Motor di Bengkel SMKN 1 Sine yang dapat digunakan untuk membantu admin kasir dalam proses pembayaran di Bengkel SMKN 1 Sine dengan penambahan fitur transaksi, riwayat penjualan dan riwayat servis, fitur data suku cadang, data servis, data supplier, data pembelian stok, fitur laporan penjualan, laporan servis, laporan pembelian dan dapat mencetak invoice atau kwitansi pembayaran serta rekap data laporan harian, mingguan, dan bulanan.
Analysis of the Effect of Load Variation on Performance Gas Turbine Generator 1.1 At PLTGU UP Cilegon Edy Susanto; Prayoga Dwi Cahyo Sutomo Putra; Hotdian Sinambela
DINAMIS Vol. 12 No. 2 (2024): Dinamis
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/dinamis.v12i2.18830

Abstract

PT PLN Indonesia Power UP Cilegon merupakan salah satu PLTU yang menyuplai tambahan daya listrik untuk wilayah Jawa bagian barat dari sistem Jawa Bali dan mendukung pengembangan kawasan industri Jawa bagian barat. Namun untuk memenuhi pasokan listrik tersebut masih terdapat permasalahan terutama pada penambahan beban yang sangat mempengaruhi kinerja turbin gas. Tujuan dari penelitian ini adalah menganalisis dan membandingkan seberapa besar pengaruh variasi beban terhadap kinerja sistem turbin gas dan terhadap efisiensi termal GTG pada PLTGU Cilegon unit 1.1 dengan variasi beban 125 MW, 128 MW, 143 MW, dan 190 MW. Metode yang digunakan adalah analisis data logsheet operasional PLTGU, perhitungan spesifik pada turbin gas dan perhitungan efisiensi termal GTG. Pada hasil penelitian ini didapatkan peningkatan dari setiap variasi beban. Nilai kinerja tertinggi didapatkan pada beban 190 MW. Variasi beban sangat mempengaruhi kinerja dan efisiensi termal turbin gas, dimana semakin besar beban maka kinerja dan efisiensi termal turbin gas akan semakin tinggi.
Pengaruh Literasi Keuangan dan Inklusi Keuangan Terhadap Keputusan Investasi Reksadana: Studi Kasus Pada Mahasiswa S1-Akuntansi Universitas STEKOM Bambang Widjanarko Susilo; Benny Cuaca; Edy Susanto; Zarah Dinul Khaq; Galuh Aninditiyah; Ayu Miranti Kusumaningrum; Rezky Eko Prasetyo; Febryantahanuji Febryantahanuji
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 2 (2026): Februari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i2.8735

Abstract

This study analyzes the influence of financial literacy and financial inclusion on mutual fund investment decisions at issuer brokers using Partial Least Squares Structural Equation Modeling (PLS-SEM). The sample consisted of 100 S1 Management students who actively invested in mutual funds through issuer brokers. Data was collected through an online questionnaire with 24 measurement indicators that have been tested for validity and reliability. The results of the PLS-SEM analysis showed that financial literacy had a positive and significant effect on mutual fund investment decisions (β = 0.501; t = 7.724; p < 0.001). Financial inclusion also had a positive and significant effect (β = 0.414; t = 6.194; p < 0.001). The R² value for the investment decision variable is 0.608, indicating that 60.8% of the variation in investment decision can be explained by both exogenous variables. Outer loading of all indicators was above 0.70 with Average Variance Extracted (AVE) > 0.50 and Composite Reliability (CR) > 0.70, meeting the criteria of convergent validity and reliability. These findings affirm the importance of improving financial literacy and financial inclusion to encourage the quality of mutual fund investment decisions among students.
PENGARUH KONSULTASI PERPAJAKAN DAN PENGAWASAN PERPAJAKAN OLEH ACCOUNT REPRESENTATIF TERHADAP KEPATUHAN WAJIB PAJAK DI DJP KPP PRATAMA MAKASSAR SELATAN Subhan Subhan; Edy Susanto
Jurnal Riset Perpajakan: Amnesty Vol 3 No 1 (2020): Mei 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i1.3407

Abstract

This research was conducted with the aim of: (1) To analyze the effect of consultation by the Account Representative on taxpayer compliance; and (2) To analyze the effect of supervision by the Account Representative on taxpayer compliance at the Makassar South KPP. This study uses primary data through a survey of 100 corporate and individual taxpayer respondents. The analysis used in this study is multiple regression analysis, which is a regression model to analyze more than one independent variable. The results of this study are (1) Based on simultaneous tests, consultations provided by Account Representatives and supervision provided by Account Representatives have a positive and significant effect on taxpayer compliance, (2) Based on partial tests, tax consulting variables provided by Account Representatives, and supervision provided by the Account Representative has a significant effect on taxpayer compliance.
Co-Authors A. Fadlilah Adi Asmara Aditia Aulia Akmal Dzaky Adhynata Akmal Riza Firjatullah Al Kurnia, Dyanovita Alfian Adi Atma Alif Tegar Galih Khalefi Alvionita Dairo Lende Amor Sofandi Aprilliant Anista Arif Arya Arya Bayu Sayeti Assyeh Annasrul Majid Asti Putri Kartiwi Ayu Miranti Kusumaningrum Bambang Widjanarko Susilo Benny Cuaca bogy restu ilahi Charles Charles Christian Hendro Setiawan Denya Saputri DenyaSaputri Devan Adika Prasetya Dwi Rochmayanti Edo Stanzah Edy Susena Eko Dewantoro Eri Hartanto Farros Fadhlillah Febryantahanuji Febryantahanuji Fiddinillah Fiddinillah Foezy Imroatul Awaliyah Frestiany Regina Putri Galuh Aninditiyah Gatot Murti Wibowo Hadi Wahyudi Hermawansa Hermawansa Hotdian Sinambela Husni Ramhadan I Putu Adi Susanta Ian Arbatona Inawaty sidabalok Iswari Septiana Nindi Wulandari Ivan Ardiansyah Jihan Azzahra Diovant Joshua Christian Marpaung Joshua Christian Marpaung5 Kevin kevin Kirana Ikhtiari Lady Antira Lestariningsih M. Reza Oktananda M.F Amin Manatap Dolok Lauro, Manatap Dolok Marhamah . Marhamah Marhamah Marscelino Virgi Pratama May Fatul Uul Qoriah Meri Andaria Mesterjon Metria Riza Sativa Muhammad Azhar Nurbahtiar Muhammad Ridwan Muhammad Rizky Fatahillah Mursalim Laekkeng Mursalim Mursalim Nadilla Putri Melisa Nanik Qosidah Niken Haq Nina Indriyawati Novita Sri Wulandari Novriza Wahyu Ardiansyah Nurinayah Jimad Pamela Mikaresti Prayoga Dwi Cahyo Sutomo Putra Putri Milanda Bainamus Qabilah Cita Kurnia Nastiti Soemarsono Restu Indriani Rewang Budi Prasetyo Reyfani Amalia Reza Almasyah Pratama Rezky Eko Prasetyo Ridhwan Rosyidi Rizky Maulan Rosari Cahyaning Rastri Sri Wiranti Setiyanti Subhan Subhan Subinarto Subinarto Sucipto Febrianto Sulastri Sulastri Supriyo Supriyo Syaipul Amri Syamsul Arifin Syuhada Hikmatyar Rahadian Ummu Kalsum Viny Christanti M Vita Nida Sari Vivi Kumalasari, Vivi WAHYUNI Wenny Ladhunka Yoga Bismoko Aptawidiyadhana Yuki Edi Saputra Yusdi, Sri Wahyuningsih Zahra Dinul Khaq Zarah Dinul Khaq