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All Journal Jurnal Akuntansi Kompetif International Journal of Management, Economic and Accounting
Miftahurrahmah Sinaga
Unknown Affiliation
Economics, Econometrics & Finance

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PERAN ETIKA, PROFESIONALISME, DAN KUALITAS AUDITOR DALAM IMPLEMENTASI TANGGUNG JAWAB SOSIAL PERUSAHAAN Windi Larasati; Widia Sri Kartika Sari; Larasati; Miftahurrahmah Sinaga; Fitri Yani Panggabean
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Kinerja Keuangan, Akuntabilitas, dan Digitalisasi Laporan pada Sektor Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.2018

Abstract

This study aims to analyze the influence of ethics, professionalism, and auditor quality on the implementation of corporate social responsibility (CSR). The research approach used is a literature study that includes an analysis of previous research relevant to the issue. The results showed that high ethics, consistent professionalism, and good auditor quality can play a significant role in encouraging transparent and responsible CSR implementation and can make a positive contribution to increasing stakeholder trust. This research is expected to contribute to the development of more responsible audit practices in every company and public agency.
Analysis of the Accounting Information System of Toman Bakery MSMEs Simpang Tanjung Medan Sunggal Noviani; Irawan; Sri Wahyuni; Miftahurrahmah Sinaga
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i2.361

Abstract

An accounting information system is a collection of resources, such as people and equipment, that have been designed to convert financial data and other data into information. The existence of an Accounting Information System for MSMEs will be one of the means to compile various reports that are indispensable for MSMEs. This research was conducted on MSMEs Tomang Bakery, Simpang Tanjung Village, Medan Sunggal District, the purpose of this study is to analyze and evaluate the accounting information system applied to MSMEs Tomang Bakery, Simpang Tanjung Village, Medan Sunggal District. The type of research used in this study is qualitative, while the methods used in data collection are by conducting interviews, observations and documentation. From the results of this study, the accounting information system implemented by MSMEs Tomang Bakery Simpang Tanjung Village, Medan Sunggal District is still classified as manual and not in accordance with EMKM financial accounting standards so that it still has many shortcomings and makes it difficult for owners to make decisions and the financial statements are difficult to read both from internal and external parties
Co-Authors Fitri Yani Panggabean Irawan Larasati Noviani Sri Wahyuni Widia Sri Kartika Sari Windi Larasati