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The Importance of The Code of Ethics in The Public Accountant Profession Lailatul Nafiisa, Birra; Ekasari, Kurnia; Dewi Sri Susilowati, Kartika
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 2 (2023): December 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i2.219

Abstract

This study aims to provide an overview and analyze the code of ethics for the public accounting profession and is expected to be used as reference material in terms of the practical application of the code of ethics in Indonesia. This type of research is descriptive qualitative. The data collection method in this qualitative research uses secondary data from scientific journals and books from other parties that support researchers in completing research data. The findings of this research can be used to develop new policies or improve tighter oversight measures for public accountants. This will help improve the quality of accounting practices, restore public trust, and maintain the integrity of the public accounting profession in Indonesia. The results of this study are important for the public accounting profession to uphold a code of ethics such as: integrity, objectivity, prudence, confidentiality, and professionalism in order to maintain public trust in entity financial information, ensure fairness in financial reporting, and provide quality audit services. In addition, this also has a positive impact on the reputation of the public accounting profession as a whole.
Smartphone-Based Accounting Information System Application: An Innovation Technology Solution For Startup Lailatul Nafiisa, Birra; Jaswadi, Jaswadi; Djajanto, Ludfi
International Journal of Science, Technology & Management Vol. 5 No. 6 (2024): November 2024
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v5i6.1195

Abstract

This study aims to create an Accounting Information System (AIS) application that can be accessed using a smartphone. The object of the study is PT Orangiro Makmur Jaya (OMAJA POWER). This company is one of the startups that focuses on electrical. This type of research is Research & Development (R&D) with the Analysis, Design, Development (ADDIE) model. The results of this study are the testing of the feasibility of the application by material experts resulting in an average value of the feasibility percentage of 98% which means that the application is very feasible to implement. Next are the results of the testing of the feasibility of the application by media experts with an average value of the feasibility percentage of 100% which means that the application is very feasible to implement. Then the percentage of user satisfaction based on the Performance indicator reached 4.90%, and on the Information and data indicator 4.92%. Meanwhile, the Economic indicator obtained a percentage of 4.95%. Then on the Control and security indicator, the level of satisfaction shows a percentage of 4.94%. Next is the Efficiency indicator showing a percentage of 4.93%. The Service indicator shows a percentage of 4.92%. So, based on this percentage, it can be concluded that the existence of an AIS using the PIECES Framework is very satisfying for users.