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Increasing Financial Literacy Through Basic Accounting Training for Small Medium Enterprises in the Riau Islands Province Patmawati; Hasni Yusrianti; Rela Sari; Ahmad Fadhil Yusof; Hasna Nirwana; Ahmad Raihan Amin
Indonesian Journal of Community Engagement Vol. 1 No. 3 (2025): (May) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v1i3.66

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have an important role in the Indonesian economy, but in reality business actors still face challenges in financial management and financial literacy, one of which is MSMEs in the Riau Islands Province. Based on the analysis of the situation, the service team carried out this community service activity with the aim of improving the financial literacy skills of MSME actors in Riau Islands Province through basic accounting training. MSME actors really need this activity because there is still a lack of knowledge in the preparation of simple financial  statements. The method of implementing activities was carried out by lectures illustations, illustrations, discussions, and questionnaire distribution. The results of the activity showed an increase in participants' understanding in compiling simple financial statements, separating personal and business finances, and implementing financial recording using Excel. Participants also showed interest in using digital tools and conveyed the need for advanced training in financial planning and online marketing. This activity proves that participatory and contextual community-based training can be an effective solution in increasing the financial capacity of MSMEs. The sustainability of training results requires further assistance and digital infrastructure support from the government and educational institutions.
ADVANCING AUDIT QUALITY THROUGH EMERGING TECHNOLOGIES: EXPLORING OPPORTUNITIES AND OVERCOMING CHALLENGES Ramadanty, Jesica; Hasni Yusrianti; Yulia Saftiana
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i4.3133

Abstract

This study investigates how emerging technologies, especially Artificial Intelligence (AI) and Big Data, contribute to improving audit quality. By conducting a systematic literature review of Scopus indexed articles published from 2019 to 2024, the research highlights both the opportunities and challenges involved in implementing these technologies within auditing practices. The findings reveal that AI contributes significantly to audit quality by automating repetitive tasks, improving fraud detection, enhancing data analysis, and enabling more informed auditor judgment. Furthermore, the use of AI and digital tools has been shown to increase efficiency and reduce audit costs. Several challenges persist, including ethical concerns, data security risks, technological readiness disparities among audit firms, and a lack of clear regulatory standards. The study synthesizes theoretical and empirical insights using various frameworks such as Agency Theory, Institutional Theory, and the Technology-Organization-Environment framework, offering a multidimensional understanding of AI adoption in auditing. The results underscore the necessity for auditors to adjust to rapidly advancing technological developments while upholding ethical standards and professional skepticism. This study adds to the expanding discussion on the digital transformation of auditing practices by highlighting the balance between technological innovation and audit integrity.