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Peranan Digital Economy dalam Menilai Keakuratan Data Output Keuangan: Studi Kasus Cafe Harman Nadya Andreyanto; Anindya Frysa Irsyadi; Selma Nevira Shinta Putri; Maria Yovita R. Pandin
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i2.1894

Abstract

This research was carried out at Cafe Harman to determine the role of the digital economy in assessing the accuracy of financial output data at Cafe Harman. The methodology used is qualitative, using primary data sources, to collect data through interviews and documentation. The research results found show that Kasir Pintar has the features needed by Cafe Harman to develop its business because the features of Kasir Pintar have more accurate data output.
Analysis Of Financial Report Fraud Through The Pentagon Fraud Approach Nadya Andreyanto; Selma Nevira Shinta Putri; Hwihanus Hwihanus
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 3 (2024): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i3.2269

Abstract

The purpose of the meta-analysis in this study is to explain and prove the relationship between Pentagon Fraud and Financial Report Fraud. The articles used in this meta-analysis were collected through electronic journals. There are five journals that can be studied qualitatively. The results show that previous research studies concluded that pressure and opportunities cause fraud in financial reports. Researchers found a weakness in previous research: the pressure variable focused too much on financial targets. So few people pay attention to external pressure.