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All Journal JIET (Jurnal Ilmu Ekonomi Terapan) JURNAL AKUNTANSI
Aziz, Holis Abdul
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Economics, Econometrics & Finance Social Sciences

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Efektivitas Audit Intern dalam Pencegahan Fraud pada Pemerintahan Desa di Kabupaten Majalengka Khoerulloh, Abd. Kholik; Krisniawan, Hendra; Aziz, Holis Abdul
JURNAL AKUNTANSI Volume 19, Nomor 1, Mei 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v19i1.9877

Abstract

Village governments as administrative entities with special autonomy often face the risk of misuse of funds and weaknesses in financial governance.  This study aims to examine the effect of internal audit quality and auditor independence of the Majalengka Regency Inspectorate on fraud prevention efforts in the village government environment through internal audit effectiveness as an intervening variable. This research method uses a quantitative approach by collecting data through a survey of a sample of 40 village secretaries which is then analysed with fath analysis techniques. The results show that internal audit quality has a significant positive effect on fraud prevention through internal audit effectiveness with an original sample of 0.390 and P Value 0.003 0.05 and internal auditor independence has a significant positive effect on fraud prevention through internal audit effectiveness with an original sample of 0.280 and P Value 0.045 0.05. This research is expected to make a valuable contribution to related parties, such as the Majalengka Regency Inspectorate, village governments, and other stakeholders in improving financial management practices that are more transparent, accountable, and effective, so as to reduce the risk of fraud in village governments in Majalengka Regency.
Labor Market Transformation: Implications of Technological Change in Society 5.0 Khoerulloh, Abd. Kholik; Aziz, Holis Abdul
Jurnal Ilmu Ekonomi Terapan Vol. 9 No. 1 (2024)
Publisher : Department of Economics, Faculty of Economics and Business, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jiet.v9i1.53513

Abstract

Society 5.0 is resulting in transformation across a wide range of sectors, including manufacturing, education, healthcare, and services. Through the adoption of artificial intelligence, machines can carry out tasks that previously could only be performed by humans, resulting in significant changes in the types of jobs and skills available in the labor market. This research aims to detail and identify how technological changes affect the labor market, as well as explore solutions and strategies to capitalize on opportunities and deal with challenges that arise from these changes for society's overall well-being. This research uses a literature study method with a predictive approach. The results showed that in the era of Society 5.0, people must improve their skills through education and training to adapt to the changes. Cross-sectoral cooperation between the government, the private sector, and the community is crucial. Joint efforts to formulate supportive policies and innovation in creating new sustainable jobs are vital to mitigating the negative impacts and harnessing the positive potential of technological change in the labor market. This research is expected to have a significant impact, ranging from policy development to improving social welfare, by comprehensively understanding how technology affects life and work in modern society.
Co-Authors Abd. Kholik Khoerulloh Krisniawan, Hendra