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All Journal Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB)
Mardayanti, Leni
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Humanities Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Peningkatan Literasi Digital Pelaku Usaha Mikro Kecil dan Menengah Melalui Pelatihan dan Pendampingan pada UMKM Home Industry di Desa Genengan Karanganyar Puji Astuti, Dewi Saptantinah; Mardayanti, Leni
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol. 7 No. 2: Januari 2025
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jks.v7i2.4180

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi digital para pelaku industri rumah tangga dan Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Genengan, Kecamatan Jumantono, Kabupaten Karanganyar.   Era digitalisasi telah membawa perubahan di berbagai bidang. Saat ini pemanfaatan teknologi informasi menjadi sangat penting bagi pelaku usaha untuk meningkatkan efisiensi dan daya saing. Kegiatan tersebut meliputi sosialisasi mengenai pentingnya pengelolaan keuangan yang baik, pelatihan penggunaan aplikasi akuntansi sederhana, serta pendampingan penerapan teknologi digital. Hasil dari pengabdian ini menunjukkan adanya motivasi dari pelaku usaha untuk memahami penggunaan aplikasi untuk pengelolaan keuangan dan kemampuan pelaku usaha dalam mengelola keuangan secara digital, sehingga berdampak positif pada transparansi dan pengambilan keputusan bisnis. Diharapkan kegiatan ini dapat berkontribusi terhadap pertumbuhan ekonomi lokal dan meningkatkan kesadaran masyarakat akan pentingnya literasi digital.    
The Effect of Information Technology and Facilitating Conditions on Audit Risk (Survey of Public Accounting Firms throughout Central Java) Astuti, Dewi Saptantinah Puji; Mardayanti, Leni
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 3 (2025): MAY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i3.1713

Abstract

This study addresses the research gap concerning the factors influencing Audit Risk in Public Accounting Firms, particularly the limited empirical evidence on the roles of Information Technology and Facilitating Conditions. Audit risk arises when auditors issue inappropriate opinions on financial statements containing material misstatements, which can undermine financial accountability and stakeholder trust. This research investigates how Information Technology and Facilitating Conditions affect Audit Risk in Public Accounting Firms located in Central Java. Using a descriptive quantitative approach, data were collected via structured questionnaires from 60 purposively selected auditors with a minimum of three years of experience across various audit engagements. The variables measured include components of Audit Risk (Inherent Risk, Control Risk, Detection Risk), Information Technology (use of AI and cloud computing), and Facilitating Conditions (knowledge, resources, compatibility, and ease of use). Data analysis was performed using SPSS software, incorporating validity and reliability tests, as well as classical assumption tests such as normality, multicollinearity, autocorrelation, and homoscedasticity, followed by multiple linear regression analysis. The findings reveal that Information Technology has a negative but statistically insignificant effect on Audit Risk, while Facilitating Conditions exhibit a positive and significant influence. Collectively, both variables significantly impact Audit Risk. These results highlight the critical role of organizational support systems in mitigating audit risk, suggesting that improvements in facilitating conditions may be more influential than technology adoption alone in the context of auditing practices.
Co-Authors Dewi Saptantinah Puji Astuti DEWI SAPTANTINAH PUJI ASTUTI