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THE ROLE OF ACCOUNTING INFORMATION SYSTEMS FOR INCREASING THE SCALE OF MSMEs IN SUSTAINABLE DEVELOPMENT Camelya Adelyani Br Hutagalung; Indra Fauzi; Ardhansyah Putra Hrp; Yudi Harianto; Melissa Rambe
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 5 No. 1: IHERT (2023) FIRST ISSUE: International Conference on Health Science, Green Economics,
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v5i1.423

Abstract

This study aims to analyze the role of accounting information systems (AIS) in increasing the scale of micro, small and medium enterprises (MSMEs) in the context of sustainable development. By utilizing AIS, MSMEs are expected to be able to improve operational efficiency, accuracy of financial data, and quality of decision-making. This research will review related literature, conduct case studies on several MSMEs, and analyze qualitative and quantitative data. The results of this study are expected to contribute to the development of an effective AIS model for MSMEs and provide recommendations for MSME actors and other stakeholders in an effort to increase business scale in a sustainable manner.
THE ROLE OF ENTREPRENEURSHIP EDUCATION IN IMPROVING STUDENTS' CREATIVITY IN ENTREPRENEURSHIP Yayuk Yuliana; Leni Handayani; Dedi Iskandar Batubara; Camelya Adelyani Br Hutagalung
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 4 (2023): MARCH
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i4.592

Abstract

The purpose of this study is to examine the role of entrepreneurship education in improving students' creativity in entrepreneurship. The results of this study are expected to be input for the development of entrepreneurship education in universities in order to encourage the birth of intellectuals who choose careers as entrepreneurs. Ultimately, with the increasing number of student graduates who choose to become entrepreneurs, the problem of limited job opportunities can be overcome, so that it is hoped that economic development in Indonesia will continue to increase and progress. The method used in this study is to use a literature review. Entrepreneurship education is a process or activity carried out in order to instill an entrepreneurial mentality, transmit knowledge and entrepreneurial skills to students through formal educational institutions (universities) and non-formal institutions (training institutions) in an effort to utilize business opportunities. Creativity Entrepreneurship is a driving force that makes someone do a new business as a long-term career. The drive can come from within oneself such as the intention and desire, or from outside such as advice, suggestions and input. Entrepreneurship education plays a very important role in increasing Student Creativity in entrepreneurship.
AUDITOR'S ABILITY TO DETECT FRAUD: THE ROLE OF TRAINING AS A MODERATOR Shita Tiara; Debbi Chyntia Ovami; Henny Zurika Lubis; Camelya Adelyani Br Hutagalung; Gadiez Salsabilla Panjaitan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 1 (2025): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i1.2546

Abstract

The ability of auditors to detect fraud is a crucial aspect in maintaining the integrity and transparency of financial statements. In the midst of the complexity and dynamics of the business world, fraudulent practices in financial statements are growing, so auditors are required to have better skills and abilities in detecting these actions. The results showed that redflags had an effect on the auditor's ability to detect fraud, while the auditor's personality and time pressure had no effect on the auditor's ability to detect fraud. The training moderated the influence of auditor personality on auditors' ability to detect fraud, but did not moderate the influence of redflags and time pressure on auditors' ability to detect fraud.