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All Journal Management Studies and Entrepreneurship Journal (MSEJ) AMMA : Jurnal Pengabdian Masyarakat
Nelly Patria
Institut Agama Islam Negeri Kerinci
Humanities Chemistry Decision Sciences, Operations Research & Management Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing

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Ethical Challenges And Professional Skepticism In The Age Of Automated Auditing Andi Hidayatul Fadlilah; Dwiyanjana Santyo Nugroho; Nelly Patria
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 6 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i6.9573

Abstract

The rapid advancement of artificial intelligence (AI) and automation technologies has reshaped the landscape of financial auditing, introducing both opportunities and ethical challenges. Automated auditing systems enhance efficiency, accuracy, and fraud detection, yet they also raise concerns about auditor independence, accountability, and the erosion of human judgment. This study examines how automation affects ethical decision-making and professional skepticism among auditors in technology-driven environments. Drawing on qualitative and quantitative insights, it explores issues such as algorithmic bias, data integrity, confidentiality, and the shifting roles of auditors in overseeing machine-generated evidence. The findings reveal that while automation improves analytical precision, it simultaneously challenges traditional ethical frameworks by blurring responsibility between human professionals and automated systems. To maintain trust and credibility in the auditing profession, auditors must balance technological reliance with critical thinking, ethical vigilance, and continuous professional development.
Sosialisasi Pemanfaatan Sistem Informasi Akuntansi Berbasis Digital Pada UMKM Syafrul Antoni; M Karim; Nelly Patria
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 4 : Mei (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

The Accounting Information System is a tool for Micro, Small and Medium Enterprises that is very necessary for preparing various efficient and valid reports. Socialization and training on digital-based accounting information systems is carried out with the aim of making MSME actors understand the importance of accounting information systems, so that business actors are expected to be able to use accounting information systems, especially digital, in carrying out their business so that valid information is produced in the decision-making process. This outreach and training was carried out for MSME actors in Kerinci district and Sungaifull city, Jambi province. This service was carried out for MSME actors, namely at Luxio Studio and Queen Laundry. The methods used in this community service are socialization, training and assistance in the use of accounting information systems using digitalization with tutorials and discussions. This service activity can change the perception of MSME actors regarding the importance of accounting information systems, and also MSME actors have the ability to implement digital-based accounting information systems in conducting business.
Sosialisasi Literasi Pajak Penghasilan Pada Generasi Milenial Dikota Sungai Penuh Syafrul Antoni; M. Karim; Nelly Patria; Halim; Karlini Oktarina
AMMA : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 : Mei (2025): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

This community service activity aims to improve tax literacy, particularly related to Income Tax (PPh), among the millennial generation. The program was implemented through four stages: preparation and planning, socialization implementation, simulation and Q&A, and evaluation. The preparation phase involved identifying information needs, which led to the development of visual and digital-based educational modules and media. Socialization was conducted both offline and online, using a communicative approach relevant to young adults' characteristics. Tax calculation and reporting simulations were carried out to enhance participants' practical understanding, followed by interactive question-and-answer sessions. Evaluation using pre-test and post-test methods showed a significant improvement in participants' understanding, with average scores increasing from 52 to 84. The activity received positive feedback, with most participants expressing increased confidence in fulfilling their tax obligations independently. These results indicate that a communicative and applicative educational approach is effective in promoting voluntary tax compliance among millennials.
Co-Authors Andi Hidayatul Fadlilah Dwiyanjana Santyo Nugroho Halim Karlini Oktarina M Karim M. Karim Syafrul Antoni