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Journal : LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI)

Pengaruh Penerapan E-Commerce Terhadap Pendapatan UMKM: Tinjauan Literature Sistematis Ayem, Sri; Putri, Fuadhillah Kirana; Jannah, Siti Nur; Hernindya, Nanda Rachma; Sarina Putri, Maria Yasinta; Dustyanto, Josef Chupertino Carol
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v7i2.20535

Abstract

Lingkungan bisnis telah dipengaruhi secara signifikan oleh fenomena e-commerce, terutama Usaha Mikro, Kecil, dan Menengah (UMKM). Artikel ini melakukan tinjauan literatur sistematis untuk mengevaluasi pengaruh penerapan e-commerce terhadap pendapatan UMKM di Indonesia. Melalui pendekatan Systematic Literature Review (SLR), 30 jurnal telah dianalisis untuk menjawab empat pertanyaan penelitian utama. Hasil analisis menunjukkan bahwa sebagian besar studi menyimpulkan bahwa e-commerce meningkatkan pendapatan UMKM, yang mencakup peningkatan omzet penjualan, akses pasar yang lebih luas, serta peningkatan daya saing. Namun, beberapa penelitian juga menyoroti kendala seperti kurangnya pengetahuan dan keterampilan dalam teknologi digital, serta hambatan infrastruktur seperti akses internet yang terbatas.
Faktor yang Memengaruhi Kualitas Audit di Indonesia (Tinjauan Literature Sistematis) Ayem, Sri; Putri, Fuadhillah Kirana; Jannah, Siti Nur; Rewur, Gabriela Serafina
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v7i1.18160

Abstract

There are still many cases related to audit quality involving the public accounting profession in various financial reporting scandals. In order to mitigate the risk of significant inaccuracies in a company's financial reports, it's essential to conduct a meticulous audit meeting high-quality standards. This scholarly investigation endeavors to discern the specific elements influencing the quality of audits conducted in Indonesia. Employing a Systematic Literature Review via Harzing's Publish or Perish 8 software on Google Scholar, this study relies on secondary data derived from 100 articles spanning the period from 2013 to 2023. The findings, illustrated through a Pie Chart, unveil a spectrum of 36 factors impacting the quality of audits. Notably, pivotal factors influencing audit quality include audit tenure, accounting for 14%, independence at 11%, and competence at 10%. Future research endeavors in the realm of auditing quality could delve into previously underexplored aspects like healthy lifestyle habits, emotional intelligence, altruistic behavior, litigation risk, and concentration within the audit market.
Co-Authors Affifah, Virmin Rahma Agustin Indrawati Ali, Ririn Putri Amal, Daffa Ikhlasul Amatullah, Lutfiana Hary Ambar Sari, Ninik ANGELA MARIANA LUSIASTUTI Anindya Ardiansari Anto Budiharjo Ardiansyah Arina Tri Lunggani Ascarya Ascarya Azizah , Sabila Nurul Budi Setiyana Chatarina Umbul Wahyuni Choirunnisaa, Nadia Maharani Jasmine Dahlia Diana Nur Afifah, Diana Nur Doktorasaintifika, Heradita Kaniaazzahra Dustyanto, Josef Chupertino Carol Eflita Yohana Elmanaviean Fikri, Dzakiyya Nabilla Firdausah, Rifa'atul Firmannur, Maulana Zunan Hadi Barru Hakam Fajar Siddiq Hasrimi, Adila Nawan Hasunah, Umi Herida, Azalia Puspa Hermawan Dwi Ariyanto Hermin Pancasakti Kusumaningrum Hernindya, Nanda Rachma Indriani , Luluk Izzudin, Maulana Zidan Jayanti, Anita Khoirin Nisa Lasmono, Roisa Zakia Zahra Lila Gardenia Lubis, Hilda Zahra Mahastari, Nur Lailiyah Yoan Mahayyun, Shofria Ihda Megahandayani, Siti Wahyuputri Merina Widyastuti MG Isworo Rukmi Muhammad Basri Muhammad Syaifullah, Muhammad Muhammad Zainuri Nafiqoh, Nunak Natasia, Novera Nisa, Fauzatul Laily Novita, Hessy Nurhayati Nurhayati Nurlatifah , Wulan Suci Octavia, Cindi Oktaviani, Dian Penataseputro, Tanjung Putri, Dhea Dwita Putri, Fuadhillah Kirana Ramadhani, Dede Ahmad Rewur, Gabriela Serafina Rustini, Sri Anik Sa'diyah, Chalawah Ummy Safe'i , Khoirul Dwi Salsabila, Putri Salsabila.JS, Nurfitrah Sanjaya, Aldy Sapto Andriyono Sapto Dwi Anggoro, Sapto Dwi Sari, Dewi Mekar Sarina Putri, Maria Yasinta Setiadi Setiadi Siti Gusti Ningrum, Siti Gusti Sri Ayem Sri Pujiyanto Sulis Setyowati, Sulis Surbakti, Muhammad Syarif Susiana Purwantisari Syahidah, Dewi Syamsiah , Siti Nurul Tyas Rini Saraswati Uni Purwaningsih Wahyuningsih, Candra Wattiheluw, Muhammad Subhan Wijanarka Wijanarka Wiyantiningsih Wulandari, Sukma Aulia