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All Journal Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab
Manda HM
STIE YPUP Makassar
Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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The Impact of Using E-Commerce and Accounting Information Systems on Financial Performance in MSMEs Fitri Indah Sari M; Manda HM; Zainal Abidin; Ikhsan Amar Jusman
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4115

Abstract

This study aims to analysed the impact of using e-commerce and accounting information systems on financial performance in MSMEs in Makassar city. The population used in the study were MSMEs in the Tangerang area by taking a sample of 120 MSMEs with a purposive sampling method with the criteria that MSMEs that sell using e-commerce for at least 1 (one) year and use accounting applications for financial recording. The type of data is primary data sourced from the results of the questionnaire. The data analysis methods used in this study are Classical Assumption Test, Multiple Linear Regression Test, t test, and f test. The results of this study indicate that simultaneously e-commerce and accounting information systems affect financial performance in MSMEs in Makassar city. Partially e-commerce has a positive effect on financial performance, besides that the financial information system has a positive effect on financial performance in MSMEs in Makassar city.
Artificial Intelligence dalam Transformasi Prosedur Audit: Sebuah Tinjauan Literature Jumarti Jumarti; Muh. Irwin; Sultan Iskandar; Manda HM
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 5 No. 8: Juli 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v5i8.20073

Abstract

Perkembangan kecerdasan buatan (Artificial Intelligence) secara tidak langsung telah membawa perubahan fundamental dalam praktik audit modern. Artikel ini bertujuan mengkaji secara konseptual bagaimana Artificial Intelligence (AI) telah mentransformasi prosedur audit, meliputi peranan machine learning dalam mendeteksi kecurangan, predictive analytics dalam risk assessment, serta robotic process automation (RPA) dalam continuous auditing. Melalui pendekatan conceptual review terhadap literatur yang relevan, artikel ini mengidentifikasi peluang dan tantangan adopsi AI khususnya dalam profesi auditor, serta mengusulkan kerangka konseptual terintegrasi yang menghubungkan AI, prosedur audit, dan kualitas audit dengan dimoderasi oleh kesiapan auditor dan regulasi. Kajian konseptual menunjukkan bahwa AI berpotensi besar dalam meningkatkan efisiensi dan efektivitas audit secara signifikan, namun keberhasilannya sangat bergantung pada kesiapan sumber daya manusia dan regulasi yang mendukung. Artikel ini diharapkan memberikan kontribusi teoritis bagi pengembangan literatur audit di era digital.
Co-Authors Fitri Indah Sari M Ikhsan Amar Jusman Jumarti Jumarti Muh. Irwin Sultan Iskandar Zainal Abidin