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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Indonesia Sosial Sains
Suwandewi, Putu Ayu Meidha
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Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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Factors That Affecting The Accounting Fraud In Kediri Cooperatives, Tabanan Susandya, Anak Agung Putu Gede Bagus Arie; Suwandewi, Putu Ayu Meidha
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 03 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v4i03.515

Abstract

The study aims to empirically investigate the influence of pressure, the effectiveness of internal controls, compensation adequacy, management ethics, also adherence to accounting regulations on the inclination towards accounting fraud within cooperatives in Kediri District, Tabanan Regency. It involves employees from cooperatives operational for over a decade, with a sample size of 82 selected through purposive sampling. Multiple linear regression analysis is employed to test the hypotheses. Results reveal a positive impact of pressure on accounting fraud inclination, while the effectiveness of internal controls, compensation adequacy, management ethics, also compliance with accounting regulations negatively affect fraud propensity. Future research could expand the study's scope by considering additional variables, such as management's ethical culture, may influence accounting fraud tendencies.
The Influence of Digital Literacy, Marketing Strategy, and Business Duration on The Income of MSMES Using E-Catalogs in Denpasar City Suwandewi, Putu Ayu Meidha; Adiyadnya, Made Santana Putra
Jurnal Indonesia Sosial Sains Vol. 6 No. 7 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i7.1769

Abstract

The development of the current era where digitalization is growing rapidly indirectly shifts the pattern of business people in running a business. Utilizing the marketplace as a medium to interact with buyers is an opportunity to be able to develop a business with a wider reach. The government, which is also active in the procurement process of goods and services, also uses electronic media in the procurement of goods and services to create a transparent shopping climate, fair competition, and shopping at reasonable prices. The purpose of this study is to determine the influence of digital literacy, marketing strategies, and business duration in increasing the income of MSMEs using E-Catalog in Denpasar City. This research is a type of quantitative research. Data collection techniques through observation and interviews conducted by researchers to MSME actors using E-Catalog in Denpasar City. The results of this study show that digital literacy, marketing strategies, and business length have a positive and significant effect on the income of MSMEs using E-Catalog in Denpasar City.
The Influence of Digital Literacy, Marketing Strategy, and Business Duration on The Income of MSMES Using E-Catalogs in Denpasar City Suwandewi, Putu Ayu Meidha; Adiyadnya, Made Santana Putra
Jurnal Indonesia Sosial Sains Vol. 6 No. 7 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i7.1769

Abstract

The development of the current era where digitalization is growing rapidly indirectly shifts the pattern of business people in running a business. Utilizing the marketplace as a medium to interact with buyers is an opportunity to be able to develop a business with a wider reach. The government, which is also active in the procurement process of goods and services, also uses electronic media in the procurement of goods and services to create a transparent shopping climate, fair competition, and shopping at reasonable prices. The purpose of this study is to determine the influence of digital literacy, marketing strategies, and business duration in increasing the income of MSMEs using E-Catalog in Denpasar City. This research is a type of quantitative research. Data collection techniques through observation and interviews conducted by researchers to MSME actors using E-Catalog in Denpasar City. The results of this study show that digital literacy, marketing strategies, and business length have a positive and significant effect on the income of MSMEs using E-Catalog in Denpasar City.
Co-Authors Anak Agung Putu Gede Bagus Arie Susandya Made Santana Putra Adiyadnya