Claim Missing Document
Check
Articles

The Influence of Human Resource Competence and Utilization of Information Technology on the Quality of Financial Reports with Internal Control System as a Moderating Variable Laka, Marta Dea Lu Mapa Wasa; Asyik, Nur Fadjrih; Mildawati, Titik
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2875

Abstract

This study determines, examines, and analyzes internal control in moderating the utilization of information technology on financial statements quality at Perumda Wair Puan, Kabupaten Sikka. Furthermore, the research applies quantitatively with a causal approach. Independent variables were variables affected. Meanwhile, a dependent variable is a variable that is affected. The population to be studied in this research consists of the employees at the Perumda Wair Puan Office in Sikka Regency, totalling 114 individuals. The sampling was conducted through purposive sampling, focusing on civil servants in the accounting or finance department working at the Perumda Wair Puan Office in Sikka Regency. The number of respondents determined was 68 people out of 114. The data collection technique used purposive sampling. The data analysis technique used descriUITve statistics with MRA software. The result indicates that as follows (1) human resources competence has a negative effect on financial statements quality, (2) utilization of information technology has a negative effect on financial statements quality, (3) internal control systems strengthen the relationship between human resources competence and utilization of information technology on financial statements quality.
The Impact of Auditor Time Budgeting Pressure on Fraud Detection Determinants Fransisca, Linda; Wahidahwati, Wahidahwati; Mildawati, Titik
Journal of Social Commerce Vol. 5 No. 3 (2025): Journal of Social Commerce
Publisher : Celebes Scholar pg

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56209/jommerce.v5i3.180

Abstract

This research examines the effect of professional skepticism, auditor competence, auditor experience, and time budget pressure on fraud detection ability and the impact of professional skepticism, auditor competence, and auditor experience on fraud detection ability with time budget pressure as a moderating variable. Furthermore, the research applies quantitatively with an explanatory approach. The data were primary, in the form of questionnaires. The variables were professional skepticism, auditor competence, auditor experience, time budget pressure, and fraud detection ability. Moreover, the respondents consist of auditors in KAP of East Java. The data analysis technique used moderated regression. As a result, it concludes that professional skepticism, auditor competence, auditor experience, and time budget pressure are proven partially on the fraud detection ability. Also, it moderates successfully the effect of professional skepticism, auditor competence, and auditor experience on fraud detection ability. Therefore, the results are used as an implication for auditors to increase professional skepticism, auditor competence, and auditor experience to improve fraud detection ability. In addition, KAP has to manage budget pressure well and control its policy which is not only oriented on time efficiency, but also audit quality.
Pemanfaatan Aplikasi Keuangan Digital untuk Mewujudkan UKM Handal Sari, Juwita; Mildawati, Titik; Yahya, Yahya; Kurnia, Kurnia
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 5 No 2 (2022)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v5i2.13976

Abstract

Program pemerintah “Belanja di Warung Tetangga” merupakan salah satu upaya meningkatkan transaksi penjualan di toko kelontong, yang mayoritas dikelola pemilik dengan ekonomi menengah kebawah. Di sisi lain, dengan adanya pembatasan ruang gerak masyarakat atas himbauan dari pemerintah untuk menekan penyebaran COVID-19, perilaku belanja masyarakat mulai berubah. Jika biasanya berbelanja di Supermarket, menjadi diam dirumah dan berbelanja di dekat rumah. Hal ini menunjukkan fakta bahwa pembeli toko kelontong memang menurun, tetapi penjualan barang kebutuhan rumah tangga tetap berjalan. Penjualan bahan pokok masih terus beroperasi. Oleh karena itu, sembari bertahan ditengah pandemi mungkin saja toko kelontong dapat mengefisiensikan operasionalnya. Kegiatan pengabdian masyarakat dengan mitra bisnis toko kelontong ini menguraikan solusi atas permasalahan toko kelontong yaitu melalui kegiatan pendampingan pengelolaan keuangan menggunakan aplikasi BukuWarung. Kontribusi mendasar dari kegiatan ini adalah peningkatan UKM toko kelontong dalam mengelola efektivitas finansialnya. Menambah pemahaman UKM toko kelontong terkait pencatatan finansial secara digital dan membuka wawasan pemilik toko kelontong akan perkembangan teknologi saat ini. Harapannya, di masa pandemi ini UKM Toko kelontong dapat bertahan serta mampu melakukan efisiensi keuangan dengan mencatat setiap transaksi yang timbul dari bisnis toko kelontong dengan rapi menggunakan aplikasi BukuWarung.
Co-Authors - Lussiana Agung Kristiawan Agustina Dianova Andiani, Legri Anggraini, Kevin Yulia Anugrah Mega Istiqomah, Anugrah Mega Arifin, Sugeng Moh Arina Ramadhianti, Arina Ariyanti Kusumaningtyas, Ariyanti Bambang Suryono Bambang Suryono, Bambang Budi Riharjo, Ikhsan Cahyaning Novitasari, Cahyaning Choirunnisa Choirunnisa, Choirunnisa Dian Ratnasari Yahya Dian Wulansari Darmanto, Dian Wulansari Dini Widyawati Eliab Izmar Beta Pasanda, Eliab Izmar Beta Fakhrudin, Muchamad Imam Febriyanti, Ima Fidiana, Fidiana Firdaus Miftahul Hakim, Firdaus Miftahul Fitriah Dwi Susilowati Fransisca, Linda Gunawan Hartadi Handayani, Mafiah Fitri Hendra Adi Setiawan, Hendra Adi Iffah Qonitah Ikhsan Budi Rihardjo Indah Puji Lestari Islamiah, Rifatul Jannah, Avin Mar’atul Jeane Beatrix Lumangkun, Jeane Beatrix Juwita Sari Kholidah, Nur Khuzaini Kurnia Kurnia Kurnia Kurnia KURNIA KURNIA, KURNIA L Lussiana Laka, Marta Dea Lu Mapa Wasa Mayarina, Nana Ayu Meidiawati, Karina Moch Septiawan Susilo, Moch Septiawan Muhammad Reza Pahlawan Nenny Syahrenny Nenny Syahrenny Niko Permana Kusuma, Niko Permana Novi Darmayanti Nur Fadjrih Asyik Permatasari, Isti Priyadi, Maswar Patuh Puspitasari, Yeni Putri, Rosyida Sutrisno Putro, Vinki Permata Sari Utomo Rachmad Abdullah Rahmasari, Mia Nur Raniyah, Raniyah Ratna Eka Puji Astutik, Ratna Eka Puji Ratna Nugraheni Ratnasari Yahya, Dian respatia, wimba Riyana Riyana, Riyana Rizki Amalia Elfita Rosadi Wirawan Rukmana, Ragita Indria Subiantoro, Okky Hendro Sukarna, Fanny Noviyanti Suwitho Suwitho Syafriningsih Laila Marbun, Syafriningsih Laila Syahrenny, Nenny tri yonowati Triyonowati Triyonowati Victor Aquino Harijanto, Victor Aquino Vika Rahmawati Virdaleny, Virdaleny Wahidahwati Wahidahwati Wahidahwati Wahidahwati, Wahidahwati Wimba Respatia Wismandana, Nicho Budi yahya yahya Yahya Yahya Yahya Yahya Yuliana Anggreani Dua Delang Kolit