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PENGAMANAN AKSES LAPORAN KEUANGAN UMKM MENGGUNAKAN QR CODE TERENKRIPSI DAN MULTI-FACTOR AUTHENTICATION Riduwan, Riduwan; Hidayasari, Nurmi; Ikhsan Wibowo, Muhammad
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 1 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i1.4235

Abstract

The web-based financial recording and reporting system for Micro, Small, and Medium Enterprises is a digital solution designed to assist business actors in managing financial transactions in a structured, safe, and efficient manner, including recording income, expenses, business capital, and operational expenses, and generating automated financial reports. The development of this system uses the Waterfall method which includes the stages of analysis, design, implementation, testing, and deployment. The system is equipped with a security mechanism in the form of Quick Response Code authentication and PIN verification to improve access protection to accounts and financial statements. The results of the study show that the system is able to generate financial reports accurately, as well as implement effective security controls based on Black Box testing. Thus, the implementation of a Quick Response Code-based login and report access mechanism has been proven to be able to increase the security and ease of access to financial statements for Micro, Small, and Medium Enterprises without requiring business owners to log in directly to the system.
ANALYSIS OF THE INFLUENCE OF COMPANY SIZE, AUDIT COMMITTEE, AND AUDITOR OPINION ON AUDIT DELAY IN FOOD AND BEVERAGE MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Riduwan, Riduwan
Income Vol 7 No 1 (2026): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v7i1.623

Abstract

This study aims to analyze the influence of Company Size (X1), Audit Committee (X2), and Auditor Opinion (X3) on Audit Delay (Y) in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2015-2017. This study uses a purposive sampling method of 12 companies with 3 years of observation. The data in this study are secondary and documentation with two quantitative and qualitative approaches. The method used is the method of multiple linear regression analysis and hypothesis testing. The results showed a partial test .The size of the company had no effect on Audit delay, The audit committee has no effect on audit delay and The auditor's opinion affects the audit delay. In a simultaneous test of company size, audit committee and auditor opinion affect the audit delay. The independent variable in this study had an effect of 30.8% and the rest was influenced by other variables not examined in this study.