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All Journal JEA17: Jurnal Ekonomi Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat
Syabitha, Fidya Nur
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Other

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OPTIMIZING AUDIT QUALITY THROUGH THE ROLE OF E-AUDIT, AUDIT FEES, AND TIME BUDGET PRESSURE IN PUBLIC ACCOUNTING FIRMS Syabitha, Fidya Nur; Anggraini, Leriza Desitama; Hendarmin, Rum
JEA17: Jurnal Ekonomi Akuntansi Vol 10 No 1 (2025): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v10i1.13039

Abstract

The advancement of technology in the auditing field has driven Public Accounting Firms (KAP) to adopt e-audit to enhance efficiency and accuracy in the audit process. Additionally, audit fees and time budget pressure are considered factors that may influence audit quality. However, the extent to which these factors impact audit quality remains a topic of debate. Therefore, this study aims to analyze the effect of e-audit, audit fees, and time budget pressure on audit quality in Public Accounting Firms. This study employs a quantitative method with data collected through questionnaires distributed to auditors in various Public Accounting Firms. The sample was selected using purposive sampling from 100 respondents, with criteria set by the author based on audit practice. The data was analyzed using Structural Equation Modeling (SEM) with SmartPLS version 4 to comprehensively examine the relationships between variables. The findings indicate that e-audit and time budget pressure have a positive and significant impact on audit quality, while audit fees do not have a significant effect. These results suggest that implementing audit technology enhances auditors' effectiveness, while well-managed time pressure improves productivity without compromising audit quality. Based on these findings, Public Accounting Firms are advised to optimize the use of e-audit and implement better time management strategies to maintain audit quality in dynamic work conditions
PELATIHAN DAN SOSIALISASI PENGEMBANGAN INOVASI PRODUK KERIPIK SINGKONG SEBAGAI UPAYA PENINGKATAN UMKM DI DESA PETANANG KECAMATAN LEMBAK PROVINSI SUMATERA SELATAN Tsabita, Putri; Syabitha, Fidya Nur; Hasanah, Nabila; Putra, Prima Darma; Veronika, Meilin; Alie, Juhaini
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2024): Volume 5 No. 4 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i4.32474

Abstract

UMKM memainkan peran penting dalam perekonomian Indonesia dengan kontribusi signifikan terhadap PDB dan penyediaan lapangan kerja. Desa Petanang di Kecamatan Lembak, Kabupaten Muara Enim, memiliki potensi besar dalam produksi singkong, terutama keripik singkong sebagai produk unggulan. Namun, tantangan seperti kurangnya inovasi produk, akses pasar terbatas, dan pengetahuan manajemen usaha yang minim menghambat daya saing produk ini. Penelitian ini bertujuan untuk meningkatkan keterampilan dan pengetahuan pelaku UMKM di Desa Petanang melalui pelatihan dan sosialisasi pengembangan inovasi produk keripik singkong dalam Program KKN Tematik MBKM. Metode yang digunakan adalah Participatory Action Research (PAR), melibatkan pelaku UMKM secara aktif dalam survei awal, pelatihan teknik produksi, pengemasan, dan strategi pemasaran, serta evaluasi. Hasil menunjukkan peningkatan signifikan dalam pengetahuan dan keterampilan peserta, terutama dalam produksi variasi rasa dan kemasan yang menarik. Sosialisasi pemasaran berhasil meningkatkan kesadaran akan pentingnya branding dan pemasaran digital. Inovasi produk seperti pengembangan rasa baru meningkatkan minat konsumen dan daya saing di pasar. Pelatihan ini tidak hanya meningkatkan kompetensi individu tetapi juga memperkuat kapasitas UMKM secara keseluruhan. Penelitian ini memberikan model pemberdayaan UMKM yang dapat diadopsi oleh desa lain, serta menunjukkan pentingnya kolaborasi antara akademisi dan masyarakat dalam pengembangan UMKM.
Co-Authors Anggraini, Leriza Desitama HASANAH, Nabila Hendarmin, Rum Juhaini Alie Putra, Prima Darma Tsabita, Putri Veronika, Meilin