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All Journal Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat International Journal of Economics, Management and Accounting
Vicky Pratama Mahardika
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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Pelatihan Penggunaan Aplikasi SIAPIK Bank Indonesia Kepada Pelaku UMKM Desa Krikilan Dewi Ismoyowati; Vicky Pratama Mahardika; Fahrul Ramadhan; Dewi Reina Sari; Dzakiya Salma Rahmatika; Dian Alvina Purwisanti; Muhammad Rizal Musyafa; Nabillah Azzahrah; Nafil Farhan Fauzi; Novallino Setyanto Nugroho; Putri Shafira; Dovanka Casachi
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 2 No. 3 (2024): September : Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v2i3.1261

Abstract

This community service aims to improve the financial literacy of MSMEs in Krikilan Village, Kalijambe District, Sragen Regency through training in the use of the SIAPIK application from Bank Indonesia. SIAPIK, or the Financial Information Recording Application System, is designed to make it easier for MSMEs to record financial transactions and prepare financial reports in accordance with MSME Financial Accounting Standards. Participants in this activity were MSMEs from Krikilan Village, Kalijambe District, Sragen Regency, totaling 20 people. This activity involved socialization and training using lecture, dialogical, and direct practice methods. The implementation of the training on July 18, 2024 showed positive results, with MSME participants now having a better understanding of the use of the SIAPIK application. This program is expected to improve the technical skills of MSMEs, facilitate access to financing, and improve the quality of their financial reports.
Influence of Remote Auditing, CAATs, and Professional Skepticism on Audit Quality : A Central Java Case Vicky Pratama Mahardika; Edy Supriyono; Nurmadi Harsa Sumarta
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i2.607

Abstract

This study aims to find empirical evidence regarding the influence of remote audits, Computer Assisted Audit Techniques, and Professional Skepticism on Audit Quality. This study utilizes a survey method by distributing questionnaires to auditors working for the Central Java Provincial Representative Audit Board (BPK). The sample was determined using the Slovin formula with a 10% error tolerance rate, resulting in 67 sample from 199 population. A probability sampling method with a simple random sampling procedure was applied to ensure equal selection opportunities. Data analysis was conducted using a descriptive statistical approach in IBM SPSS version 27. The results evidence that remote audit has a significant and positive impact on audit quality. Similarly, CAATs and professional skepticism also significantly and positively affect audit quality. Moreover, these three variables collectively influence audit quality. The findings of this study provide insights for audit institutions to enhance audit quality by adopting remote auditing, utilizing CAATs, and fostering professional skepticism among auditors. This study contributes to the literature by empirically examining the simultaneous impact of remote auditing, CAATs, and professional skepticism on audit quality, particularly in the context of government audits in Indonesia.
Co-Authors Dewi Ismoyowati Dewi Reina Sari Dian Alvina Purwisanti Dovanka Casachi Dzakiya Salma Rahmatika Edy Supriyono Fahrul Ramadhan Muhammad Rizal Musyafa Nabillah Azzahrah Nafil Farhan Fauzi Novallino Setyanto Nugroho Nurmadi Harsa Sumarta Putri Shafira