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All Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Economic Research and Financial Accounting
Rosalena Belo Ratte
Unknown Affiliation
Economics, Econometrics & Finance

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The Importance of Internal Audit and Technology Implementation to Prevent Fraud in Era Transformation Digital Mustafa, Mifta; Rosalena Belo Ratte; Amiruddin Amiruddin; Syamsuddin Syamsuddin
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.247

Abstract

Every aspect of life is now easier thanks to technology such as accounting and auditing. Accountants must be able to keep up with trends. Internal audits are used to assess a company's finances. While there are many ways to control conditions that often occur in companies, this study found that internal audits are essential to control these conditions, especially when controlling disruptions with technology. Using a literature review, this study used the results of 31 relevant journals. The results of the study show that the conditions are increasingly diverse. The solution to this problem is that companies must take action by increasing their internal oversight and supporting the advancement of information technology. Internal audits are an important part of maintenance management.
SYSTEMATIC LITERATURE REVIEW OF THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM BASED ON MODERN TECHNOLOGY IN BUMDES CONTRIBUTES TOWARDS IMPROVING THE QUALITY OF FINANCIAL REPORTS IN TERMS OF ACCURACY, TRANSPARENCY AND ACCOUNTABILITY Rosalena Belo Ratte; Haliah; Nirwana
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.2016

Abstract

The purpose of this study is to explore the application of modern technology-based accounting information systems in BUMDes contributing to improving the quality of financial reports in terms of accuracy, transparency, and accountability at various organizational scales and types of businesses. The method used is Systematic Literature Review aimed at ensuring and evaluating the contribution of previous studies on the application of modern technology-based Accounting Information Systems in BUMDes Financial Reports. The assessment of the quality of the articles obtained includes the validity, reliability, and relevance of the research to the questions asked. In general, this study presents the importance of the application of modern technology-based accounting information systems to support BUMDes activities and accountability amidst increasingly tight business competition. Modern technology offers the right solution to help facilitate various jobs, one of which is the automation of Financial Reports.
Co-Authors Amiruddin Amiruddin Haliah, Haliah Mustafa, Mifta Nirwana Syamsuddin Syamsuddin