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

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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.
EDUKASI PENYUSUNAN LAPORAN KEUANGAN SEDERHANA BAGI UMKM DALAM MENINGKATKAN TRANSPARANSI DAN AKSES PERMODALAN Delfian Zaman; Upik Djaniar; Mekar Meilisa Amalia; Nelly Patria
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025): Volume 6 No 3 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i3.48385

Abstract

Pentingnya penyusunan laporan keuangan tidak hanya sebatas untuk kepentingan internal pengusaha dalam mengevaluasi kinerja usaha, tetapi juga menjadi indikator utama dalam penilaian kelayakan kredit oleh pihak eksternal. Tujuan pengabdian kepada masyarakat ini untuk mengedukasi laporan keuangan sederhana bagi UMKM dalam meningkatkan transparasi dan akses permodalan. Metode dalam pengabdian kepada masyarakat dengan pendekatan tinjauan pustaka ini bertujuan untuk merumuskan strategi edukasi penyusunan laporan keuangan sederhana bagi UMKM yang efektif, berdasarkan hasil studi teoretis dan empiris dari berbagai literatur akademik dan praktik lapangan. Berdasarkan hasil tinjauan pustaka yang telah dilakukan, dapat disimpulkan bahwa penyusunan laporan keuangan sederhana merupakan aspek fundamental dalam meningkatkan transparansi dan akuntabilitas keuangan pada usaha mikro, kecil, dan menengah (UMKM).
EDUKASI PENYUSUNAN LAPORAN KEUANGAN BERBASIS SAK EMKM BAGI PELAKU USAHA MIKRO Nurul Masithoh; Upik Djaniar; Bambang Surahman; Nelly Patria; Ummu Kalsum
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 3 (2026): Inpress Vol. 7 No. 3 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i3.58699

Abstract

Usaha mikro memiliki peran penting dalam mendukung pertumbuhan ekonomi dan peningkatan kesejahteraan masyarakat. Namun, sebagian besar pelaku usaha mikro masih menghadapi berbagai kendala dalam pengelolaan keuangan, terutama terkait pencatatan transaksi dan penyusunan laporan keuangan yang sesuai dengan standar akuntansi. Rendahnya pemahaman mengenai pengelolaan keuangan menyebabkan banyak pelaku usaha belum mampu mengetahui kondisi usaha secara akurat serta mengalami kesulitan dalam pengambilan keputusan dan akses pembiayaan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pelaku usaha mikro dalam menyusun laporan keuangan berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Metode pelaksanaan kegiatan menggunakan pendekatan edukatif-partisipatif yang terdiri atas tahapan observasi, sosialisasi, pelatihan, praktik, pendampingan, dan evaluasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pentingnya laporan keuangan, pemisahan keuangan pribadi dan usaha, serta kemampuan dalam menyusun laporan laba rugi dan laporan posisi keuangan secara sederhana sesuai SAK EMKM. Kegiatan ini memberikan dampak positif terhadap peningkatan literasi keuangan pelaku usaha mikro sehingga diharapkan dapat mendukung pengelolaan usaha yang lebih efektif dan berkelanjutan.
Co-Authors Andi Hidayatul Fadlilah Bambang Surahman Delfian Zaman Dwiyanjana Santyo Nugroho Halim Karlini Oktarina M Karim M. Karim Mekar Meilisa Amalia Nurul Masithoh Syafrul Antoni Ummu Kalsum Upik Djaniar