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Studi Literatur: Artificial Intelligence Dalam Audit Veren Putri Shamaya; Sabrina Nova Ashara; Achmad Sofyan; Salsabila Aprilia; Arswarani Leonica; Tri Ratnawati
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 1 No. 3 (2023): JULI: JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v1i3.461

Abstract

The purpose of this study is to find out how the influence, role, and progress of Artificial Intelligence in Auditing. The approach in this study uses a type of research in the form of a literature study with data collection methods in the form of library data that has been selected, searched and analyzed. Based on the research results, it is known that Artificial Intelligence has quite a significant influence on the positive and negative sides. Artificial Intelligence also provides a useful role in auditing developments in the present and in the future, although in practice Artificial Intelligence still has many weaknesses because auditing still requires an auditor's assessment.
Analisis Penerapan Sistem Informasi Akuntansi Pada Pengaruh Harga Dan Kualitas Produk Terhadap Minat Pembelian Toko Sembako Sabrina Nova Ashara
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 1 (2023): Januari : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.292 KB) | DOI: 10.30640/inisiatif.v2i1.504

Abstract

Toko kelontong atau banyak disebut minimarket merupakan toko kecil yang didalamnya menjual kebutuhan masyarakat sehari-hari yang bersifat lokal. Di Indonesia kebanyakan masyarakat menyebutnya dengan Toko Sembako, toko semacam ini umumnya berlokasi di jalan-jalan yang ramai seperti stasiun pengisian bahan bakar, atau stasiun kereta api, dan juga dapat ditemui di setiap permukiman penduduk kota maupun desa. Di dalam Toko Kelontong terdapat sembilan bahan pokok atau banyak disebut sembako yang dibutuhkan oleh masyarakat menjadi salah satu jenis usaha yang bisa dijalankan siapapu . Semakin dengan berkembangnya jaman toko sembako bukan hanya lagi menjual kebutuhan pokok masyarakat seperti gula, minyak,telur, beras dan lain-lain tetapi juga menjual barang-barang lain yang tentunya dibutuhkan oleh masyarakat seperti peralatan untuk sekolah, perabotan rumah tangga, obat obatan bahkan ada toko sembako yang menyediakan layanan untuk pengisian pulsa, pengisian token listrik, pembayaran listrik, dan lainnya. Dengan modal yang tidak terlalu banyak dan pengelolaan yang cukup mudah membuat Toko Kelontong atau Toko Sembako masih menjadi salah satu usaha yang menjanjikan dan banyak diminati bahkan tak pernah mati. Bisnis yang terlihat sepeleh ini ternyata dapat memberikan keuntungan yang besar bagi pelaku usaha yang menjalaninya. Karena usaha tersebut akan terus berkembang, masyarakat akan selalu membutuhkan usaha tersebut ada disekitar mereka.
Pengaruh Likuiditas, Solfabilitas, Aktivitas Terhadap Profitabilitas Pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia (BEI) Sabrina Nova Ashara; Hwihanus Hwihanus
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 4 No. 1 (2024): MARET: JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v4i1.2668

Abstract

Financial ratios are an analytical method used to measure and compare the relationship between various items in the financial statements of a company or business entity. Financial ratios are useful for evaluating financial health. Ratios such as liquidity ratios, profitability, and leverage are used to assess how well a company can fulfill its obligations, generate profits, and manage debt. Making investment decisions, investors use financial ratios to assess whether investing in shares or company bonds is a smart choice. Know the company's opportunities and risks in the future. The opportunity factor in financial ratios will influence investors' expectations of the company in the future. The aim of the research is to investigate and identify the extent to which liquidity, solvency and activity have an influence on the profitability of food companies listed on the Indonesia Stock Exchange (BEI). Thus, this research aims to provide a better understanding of the financial factors that influence the performance of food and beverage companies on the Indonesian stock market and how these variables are related to each other.
Penerapan Financial Quotient Terhadap Ketahanan Keuangan Pada Toko Retail Sembako Di Kelurahan Wonorejo Kecamatan Rungkut Surabaya Veren Putri Shamaya; Sabrina Nova Ashara; Arswarani Leonica; Maria Yovita R Pandin
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 3 (2023): JUNI : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v1i3.377

Abstract

The purpose of this study is to find out how the application of financial quotient to financial security in the management of a basic food retail business in Wonorejo Village, Rungkut Dis trict. The approach used in this study is a qualitative approach with the interview method as data collection. Based on the research results, it is known that financial quotient supports financial maintenance. The perspective of the success of the basic food retail business is quite good, but there is still a lack of effectiveness in the management of the 4 (four) each of these retail stores. In terms of competitive advantage, informants 3 and 4 tend to have more consumers, in sales activities informants 3 serve more according to the needs sought or retail, so that goods run out faster, while informants 4 sell at wholesale prices so they are cheaper than other stores. So it can be concluded that the financial quotient in the management of 4 food retail store informants has been sufficiently implemented in determining business success and impacting competitive advantage.
Pengaruh Akuntabilitas, Transparansi, Pengendalian Intern, Dan Sistem Informasi Akuntansi Terhadap Efektivitas Pengelolaan Anggaran Di Badan Pengelolaan Keuangan Dan Aset Daerah Kota Surabaya Sabrina Nova Ashara; Muhammad Taufik Hidayat
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 2: Februari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i2.7397

Abstract

Effective regional financial management is one of the main indicators in achieving good governance. Accountability, transparency, internal control and accounting information systems have a very important role in ensuring that budgets are managed efficiently, on target and in accordance with applicable regulations. This research aims to examine the influence of accountability, transparency, internal control and accounting information systems on the effectiveness of budget management in the Surabaya City Regional Financial and Asset Management Agency. This research uses a quantitative approach with primary data collected through questionnaires distributed to BPKAD employees in the city of Surabaya. Data analysis was carried out using SPSS version 30 software. The research results revealed that accountability, transparency, internal control and accounting information systems significantly influence the effectiveness of budget management. It is hoped that these findings can become a reference for local governments in efforts to improve the quality of regional financial management to support the creation of good governance.