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All Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Riset Akuntansi
Tarenza Noviandari
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Economics, Econometrics & Finance

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Studi Literatur: Audit Deteksi Pengendalian Internal Pada Sistem Informasi Akuntansi Penjualan Tunai dan Retur Penjualan Alifia Mutiara Rachmawati; Tarenza Noviandari; Michael Revelin Ervan Septian; Tri Ratnawati
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.390

Abstract

Audit is a series of processes carried out by the auditor to obtain accurate evidence regarding the economic activity of a company. This article aims to determine the detection of internal controls on cash sales accounting information systems and sales returns. This article is a qualitative descriptive study of the literature. The results of this article are the accounting information system for cash sales and sales returns that have been carried out, there is a need for improvement, especially related to the company's internal control..
Studi Literatur Kecerdasan Buatan untuk Audit: Kolaborasi atau Ancaman Bagi Profesi Auditor? Alifia Mutiara Rachmawati; Tarenza Noviandari; Michael Revelin Ervan Septian; Tri Ratnawati
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.396

Abstract

Artificial intelligence is one of the fields of study of intelligent thoughts that can be used as a form to perform a calculation. This article aims to know artificial intelligence for auditing: collaboration or threats to the auditor profession. This article is a qualitative descriptive with a literature study. The result of this article is that artificial intelligence is a collaboration for the auditor profession because artificial intelligence makes it easier for auditors to carry out audit work in addition, artificial intelligence cannot be fully carried out without the role of an auditor because there is a process that must use the judgment of an auditor and cannot be taken over with technology.
Pelatihan Dan Pendampingan Legalitas Usaha Untuk UMKM Desa Cupak, Kecamatan Ngusikan, Kabupaten Jombang Maulidah Narastri; IGN.Andhika Mahendra; Kintania Juaayunata; Estining Kurnia Hadi; Sintha Ayu Pithaloka; Tarenza Noviandari; Aurora Fahriza Pribadi; Dedik Hartawan
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 3 No. 3 (2023): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v3i3.1355

Abstract

Business legality is a standard that must be met by economic entities. Micro, small and medium enterprises (MSMEs) must meet these requirements to compete in the free market era. This requirement is problematic because many business actors do not have business legality. We face various obstacles such as lack of means to ensure legality, difficulty in responding, and lack of knowledge. This paper discusses the results of community service provided, namely assistance and the importance of business legality for MSMEs. The purpose of this service is to raise awareness and provide a framework of thinking about the importance of business legality for MSMEs to compete in the open market. The implementation method used is touse in-depth interviews, observation, and documentation. The result of the implementation is the issuance of a Business Identification Number (NIB) which is the legal umbrella of an official business and recognized by the state through the OSS Institution or known as Online Single Submission.
Co-Authors Alifia Mutiara Rachmawati Aurora Fahriza Pribadi Dedik Hartawan Estining Kurnia Hadi IGN.Andhika Mahendra Kintania Juaayunata Michael Revelin Ervan Septian Narastri, Maulidah Sintha Ayu Pithaloka Tri Ratnawati