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Development of Online Application Program for Submission and Accountability of Budget Funds at PT. Leon Testing and Consultancy Banjarbaru Puteri Utami, Nadia; Kartika Candra, Heru; Husnul Khatimah, Aprillia
International Journal of Economics and Management Sciences Vol. 1 No. 4 (2024): November : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i4.214

Abstract

This study aims to identify problems in the process of submitting and accounting for project budget funds at PT. Leon Testing and Consultancy Banjarbaru, and to design an application program that can simplify the process. This study uses the theoretical framework of the Accounting Information System for Submission and Accountability of Budget Funds, which includes analysis of management information, related functions, procedure networks, documents, accounting records, internal control systems, and existing flowcharts. Applicable accounting standards are used in this study, with MySQL as the backend and PHP as the frontend. The results of the study indicate that the process of submitting and accounting for funds at PT. Leon Testing and Consultancy Banjarbaru is still semi-manual, using Microsoft Excel. Therefore, it is recommended that the company adopt an online-based application to improve the efficiency and effectiveness of the process
Studi Analisis Bibliometrik Perkembangan Penelitian Bidang Akuntansi Pemerintahan Puteri Utami, Nadia
Jurnal Etnik: Ekonomi-Teknik Vol 1 No 2 (2021): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.888 KB) | DOI: 10.54543/etnik.v1i2.22

Abstract

Threats such as liquidation, competition, and profitability may be of urgent concern to private sector organizations, but are significantly less relevant in a government context. Factors that are more important for the government include long-term stability, the ability to consistently cover annual expenditures and debts, and the management of public funds, the development of accounting in the field of government has become an important role in the administration and governance of government finances so that research in the field of government accounting in recent years is indispensable. This study aims to find out how to study the development of research in the field of government accounting by conductinganalysis bibliometric to investigate references to scientific articles in the field of government accounting. The research method used is a quantitative method to analyze a literature review that summarizes and evaluates a collection of writings on a topic. Research in the field of government accounting occurred at most in 2017. Based on theanalysis bibliometric that has been carried out, research on government accounting is very necessary to meet the needs of stakeholders to assess government accountability and to make political, social, and economic decisions.
PENGARUH TEKNOLOGI ARTIFICIAL INTELLIGENCE (AI) DAN BIG DATA DALAM PROSES AUDIT Handayani, Monika; Puteri Utami, Nadia; Arya Juanda, Muhammad
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 2 (2025): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i2.3419

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dan peran teknologi Artificial Intelligence (AI) dan Big Data dalam meningkatkan efektivitas dan kualitas proses audit. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan studi literatur sistematis terhadap jurnal nasional dan internasional terindeks, buku, serta publikasi ilmiah relevan yang membahas penerapan AI dan Big Data dalam praktik audit. Hasil penelitian menunjukkan bahwa integrasi Artificial Intelligence dan Big Data mampu meningkatkan efisiensi proses audit melalui otomatisasi prosedur, analisis seluruh populasi data, deteksi anomali dan kecurangan secara lebih akurat, serta peningkatan kualitas bukti audit dan pengambilan keputusan berbasis risiko secara real-time. Simpulan, bahwa penerapan AI dan Big Data berperan strategis dalam mentransformasi praktik audit modern, namun implementasinya masih memerlukan kesiapan infrastruktur teknologi, peningkatan kompetensi auditor, serta penguatan kerangka etika dan tata kelola data agar manfaatnya dapat dioptimalkan secara berkelanjutan.