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All Journal Journal of Law, Education and Business Journal of Management Accounting, Tax and Production
Sihombing, Lidya Vanya F
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Evaluasi Efektivitas Pegendalian Internal Dalam Mencegah Kecurangan Akuntansi Sektor Publik Matondang, Khairani Alawiyah; Silaban, Laurent Damai Yanti; Sihombing, Lidya Vanya F; Daole, Adel Syesaria Agustin; Hutabarat, William Barker
Journal of Management Accounting, Tax and Production Vol 3, No 1 (2025): Maret 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v3i1.5670

Abstract

Penelitian ini mengevaluasi efektivitas pengendalian internal dalam mencegah kecurangan akuntansi di sektor publik, dengan fokus pada program perkenalan internal yang bertujuan meningkatkan kesadaran pegawai tentang etika dan integritas. Kecurangan akuntansi, seperti manipulasi laporan keuangan dan penyalahgunaan anggaran, merugikan keuangan negara dan mengurangi kepercayaan masyarakat. Penelitian ini mengidentifikasi bahwa pengendalian internal yang kuat, budaya organisasi yang etis, dan program pelatihan yang baik dapat mengurangi risiko kecurangan. Dengan menggunakan pendekatan studi pustaka, penelitian ini bertujuan memberikan rekomendasi untuk memperkuat kebijakan anti-fraud di sektor publik dan menciptakan lingkungan kerja yang transparan dan akuntabel. Selain itu, penelitian ini juga mengungkapkan bahwa kecurangan akuntansi sering terjadi akibat tekanan politik, kurangnya transparansi, dan lemahnya pengendalian internal. Oleh karena itu, penting untuk memperkuat sistem pengendalian internal, meningkatkan transparansi, dan menerapkan teknologi dalam pengawasan untuk mencegah kecurangan dan meningkatkan akuntabilitas di sektor publik.
The Influence of Gojek Food on Increasing Seblak Jeletet Sales Meiriza, Mica Siar; Sihombing, Lidya Vanya F; Manihuruk, Sarah Desnita; Pakpahan, Gebatania; Sirait, Kevin Daniel
Journal of Law, Education and Business Vol 3, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jleb.v3i1.5777

Abstract

The development of technology and digitalization has brought significant changes to the culinary industry, particularly in food ordering and delivery systems. This study aims to analyze the impact of online ordering platforms, specifically GoFood, on increasing the sales of Seblak Jeletet Medan. The research method used is descriptive with a quantitative approach, involving interviews with business owners and an analysis of sales data before and after using GoFood. The results show that utilizing GoFood has had a positive impact on business growth, with an increase in the number of customers and daily revenue from IDR 200,000 to IDR 1,500,000–IDR 2,000,000. Additionally, the use of digital technology has improved operational efficiency and customer service quality. Digital marketing strategies through social media and GoFood promotions have proven effective in introducing products to a broader market. Therefore, culinary entrepreneurs are advised to leverage digital platforms to enhance their competitiveness and business growth.
The Influence of Gojek Food on Increasing Seblak Jeletet Sales Meiriza, Mica Siar; Sihombing, Lidya Vanya F; Manihuruk, Sarah Desnita; Pakpahan, Gebatania; Sirait, Kevin Daniel
Journal of Law, Education and Business Vol 3, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jleb.v3i1.5777

Abstract

The development of technology and digitalization has brought significant changes to the culinary industry, particularly in food ordering and delivery systems. This study aims to analyze the impact of online ordering platforms, specifically GoFood, on increasing the sales of Seblak Jeletet Medan. The research method used is descriptive with a quantitative approach, involving interviews with business owners and an analysis of sales data before and after using GoFood. The results show that utilizing GoFood has had a positive impact on business growth, with an increase in the number of customers and daily revenue from IDR 200,000 to IDR 1,500,000–IDR 2,000,000. Additionally, the use of digital technology has improved operational efficiency and customer service quality. Digital marketing strategies through social media and GoFood promotions have proven effective in introducing products to a broader market. Therefore, culinary entrepreneurs are advised to leverage digital platforms to enhance their competitiveness and business growth.
Co-Authors Daole, Adel Syesaria Agustin Hutabarat, William Barker Manihuruk, Sarah Desnita Matondang, Khairani Alawiyah Meiriza, Mica Siar Pakpahan, Gebatania Silaban, Laurent Damai Yanti Sirait, Kevin Daniel