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All Journal Contemporary Journal on Business and Accounting Center of Economic Students Journal (CSEJ)
Saleh, Musliha
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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EXAMINING THE ETHICAL PERCEPTIONS OF ACCOUNTING STUDENTS IN PREPARING FINANCIAL STATEMENTS Ebrit, Firna; Tenriwaru, Tenriwaru; Saleh, Musliha
Contemporary Journal on Business and Accounting Vol 3 No 1 (2023): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v3i1.33

Abstract

ABSTRACT Purpose – This study aims to determine the perceptions of accounting students on the ethics of preparing financial statements Design/methodology/approach – The type of data in this study is primary data with the data collection technique used is a questionnaire. The research sampling technique used simple random sampling. Findings – The results showed that there was no difference in the perceptions of accounting student class 2018 and accounting student class 2019 regarding earnings management factors, disclosure of sensitive information, costs and benefits, and accountability. There are differences in the perceptions of accounting student class 2018 and accounting student class 2019 about the factor of misstatement. This is because accounting student class 2018 have a lower tendency to misstate financial statements compared to accounting student class 2019. Originality – The samples in this study were 300 respondents, 150 students from class 2018 and 150 students from class 2019. Keywords: Earnings Management, Misstatement, Disclosure of Sensitive Information, Costs and Benefits, Accountability Paper Type Research Result
Analisis Tantangan dan Peluang Pemanfaatan Teknologi Informasi dalam Sistem Point of Sale (POS) oleh Auditor pada Toserba Berdikari Takalar Arsyad, Epi Lestari; Laekkeng, Mursalim; Saleh, Musliha
Center of Economic Students Journal Vol. 8 No. 3 (2025): July-September (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/jthc8q09

Abstract

Penelitian ini bertujuan untuk mengidentifikasi tantangan dan peluang yang dihadapi auditor dalam pemanfaatan teknologi informasi melalui penggunaan sistem Point of Sale (POS) di Toserba Berdikari Takalar. Penelitian ini menggunakan pendekatan kualitatif dengan jenis studi kasus yang berlokasi di Kelurahan Kalabbirang, Kecamatan Pattallassang, Kabupaten Takalar. Data dikumpulkan melalui teknik purposive sampling , dengan melibatkan tiga informan utama dan satu informan pendukung. Metode pengumpulan data meliputi observasi, wawancara, dan dokumentasi. Analisis data dilakukan dengan pendekatan analisis tematik yang mencakup triangulasi sumber, member check , diskusi sejawat, serta keterlibatan mendalam peneliti. Hasil penelitian menunjukkan bahwa pemanfaatan teknologi informasi melalui sistem POS di Toserba Berdikari Takalar memberikan tantangan sekaligus peluang bagi auditor. Tantangan yang dihadapi meliputi aspek teknis dan operasional, seperti keterbatasan pemahaman sistem oleh pengguna dan potensi kesalahan input data. Namun demikian, sistem POS juga menawarkan manfaat signifikan, terutama dalam mendukung transparansi, akurasi data, serta efektivitas proses audit. Dengan penguatan kontrol internal dan pelatihan karyawan yang memadai, sistem POS dapat menjadi instrumen yang strategis bagi auditor dalam meningkatkan kualitas audit dan mendukung pengambilan keputusan manajerial secara lebih tepat.
Co-Authors Arsyad, Epi Lestari Ebrit, Firna Laekkeng, Mursalim