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All Journal Jurnal Pemberdayaan Masyarakat: Media Pemikiran dan Dakwah Pembangunan International Journal of Economics, Business and Accounting Research (IJEBAR)
Endah Nurhawaeny Kardiyati
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Economics, Econometrics & Finance Social Sciences

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INFORMATION SYSTEMS AND INTERNAL AUDIT IN STRENGTHENING THE FINANCIAL STATEMENTS OF THE MUHAMMADIYAH REGIONAL LEADERSHIP OF CIREBON REGENCY Endah Nurhawaeny Kardiyati; Abdul Karim; Afip Afip
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.9538

Abstract

n this era of globalization, every institution in Indonesia has financial records that have different reputations and needs. The performance of the institution can be measured and assessed through measured and estimated financial records, whose quality is revealed based on facts and not through engineering. Otherwise, it will result in less effective decision-making for users of financial records who do not have accounting capabilities. So that in a certain period of time it will have an impact on the institution. The purpose of the following study was to analyze the effect of implementing an accounting information system (AIS) and the role of internal audit on the quality of financial records in the Muhammadiyah regional leadership of Cirebon Regency. The following research is an associative-causal type using a population of 120 employees in the Muhammadiyah regional leadership of Cirebon Regency. The sample was determined using purposive sampling technique of 100 respondents including accounting, treasurer, operator, and general staff. Primary data in the form of questionnaires from respondents were processed using multiple linear regression analysis. The results obtained show that the quality of financial records is significantly influenced by the application of AIS and the role of internal audit partially. Therefore, the implementation of AIS and the role of internal audit have a significant influence on the quality of financial records. Keywords: accounting information system, internal audit, financial records, PDM Cirebon district
Community Empowerment throug Natural Coloring Batik Entrepreneurship Endah Nurhawaeny Kardiyati
Jurnal Pemberdayaan Masyarakat: Media Pemikiran dan Dakwah Pembangunan Vol. 9 No. 1 (2025): Jurnal Pemberdayaan Masyarakat
Publisher : UIN Sunan Kalijaga, Yogyakarta, Indonesia

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Abstract

The development of community empowerment through natural coloring batik entrepreneurship has a positive impact on local communities, especially batik artisans. However, the insights and knowledge of batik artisans and consumers have not been built in totality, especially in terms of reading sources about community empowerment and batik entrepreneurship. The purpose of this research is to contribute insights and readings about community empowerment and natural coloring batik entrepreneurship both in terms of authors, volume, and networking. This research uses the literature review research method which will be made will discuss entrepreneurship in the use of natural coloring in batik. This literature review will focus on the use of natural dyes in the batik industry, exploring various previous studies relevant to this theme. The results show that (1) The community and entrepreneurship of batik coloring are already quite a lot, it's just that there are still minimal readers. (2) Data on volume and journals also show that the more relevant the journal is, the more it is published. (3) The network between authors shows that community empowerment is very interesting to research so as to get an article that can be developed in the community. Meanwhile, the implication of the systematic literature review research on community empowerment and natural coloring batik entrepreneurship is that it adds insight into writers, observers, academics, and practitioners regarding community empowerment and its volume and network.
Co-Authors Abdul Karim Afip Afip