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All Journal Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Ekonomi, Akutansi dan Manajemen Nusantara MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Naiya Aulia Putri
Universitas Muhammadiyah Riau
Automotive Engineering Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering

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Faktor-Faktor yang Mempengaruhi Penerapan Aplikasi Audit Tool and Linked Archive System (ATLAS) (Studi Kasus pada Kantor Akuntan Publik di Kota Pekanbaru) Naiya Aulia Putri; Rama Gita Suci; Wira Ramashar
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 4 No. 3 (2026): Edisi Januari - April
Publisher : Utiliti Project Solution

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Abstract

This study aims to analyze factors influencing the adoption of the Audit Tool and Linked Archive System (ATLAS) application at Public Accounting Firms (KAP) in Pekanbaru City. The factors examined include auditor competence, perceived ease of use, perceived usefulness, auditor trust, system quality, and information quality. This study employed a quantitative approach with a survey method, distributing questionnaires to 55 external auditors working at KAPs in Pekanbaru City who had used the ATLAS application. The sampling technique used was purposive sampling. Data were analyzed using multiple linear regression with SPSS software. The results showed that, both partially and simultaneously, auditor competence, perceived ease of use, perceived usefulness, auditor trust, system quality, and information quality had a positive and significant influence on the adoption of the ATLAS application. The coefficient of determination indicates that these variables explain 66.8% of the ATLAS application adoption, while the remainder is influenced by factors outside this study. This research is expected to provide theoretical contributions to the development of the literature on audit technology adoption and provide practical considerations for regulators and Public Accounting Firms in improving the effectiveness of ATLAS application implementation.
Literatur Review: Analisis Etika dan Kode Etik Profesi Akuntan Dalam Praktik Perpajakan annisa puteeri ilham; Icha Nurfadhilla; Yustin Giftiani; Naiya Aulia Putri; Agustiawan Agustiawan
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 1 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i1.279

Abstract

Tax accountants have a responsibility to ensure that the tax liabilities reported are accurate and in accordance with applicable regulations. This responsibility includes presenting correct and complete information, as well as avoiding fraudulent practices. To maintain public trust, tax accountants need to improve their professional competence and comply with the applicable code of ethics. This study aims to analyze ethical behavior and the application of the code of ethics in the practice of tax accountants. The method used in this study is qualitative descriptive with a systematic literature review approach. The results of the study show that tax accountants who adhere to the code of ethics can increase public trust in their profession. With the right understanding and application of the code of ethics, the behavior of tax accountants can become more ethical, thereby supporting the creation of good tax governance and increasing public compliance with tax obligations.
Analisis Faktor-faktor yang Mempengaruhi Kepatuhan UMKM Cemilan Nana PKU dalam Menyusun Laporan Keuangan Yolanda Arsita Putri; Syaharani Mutia Sinulingga; Naiya Aulia Putri; Evi Suryani; Rifqi Muzakki; Siti Rodiah
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 3 (2024): Juli : MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i3.965

Abstract

This research was conducted at the Nana Pku Snack MSMEs at the Jl. Tuanku Tambusai No.34 Pekanbaru branch. This study aims to provide education and how to implement good financial management to the Cemilan Nana Pku branch 2 MSMEs. The research method applied by researchers is Qualitative Descriptive Method, by conducting interviews and documentation. The results of the study found that the factors that influence the interest of MSMEs in preparing Financial Statements are the lack of understanding of MSME actors in recording Financial Statements and choosing to record very simple financial reports so that they have not followed the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM).
Analisis Laporan Keuangan PT Unilever Tbk Ilma Amelia; Syaharani Mutia Sinulingga; Olipian Resky Pernando; Naiya Aulia Putri; R. Septian Armel; Billy Nurmanto
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 3 (2024): Juli : MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i3.966

Abstract

Financial report analysis is an analysis between numbers in financial reports and other numbers that have meaning or can explain a trend or event. So in this research we aim to describe and evaluate the financial performance of PT. Unilever Indonesia Tbk. The focus of the problem discussed in this research is the condition of PT's financial performance. Unilever Indonesia Tbk. from 2020 to 2023. The analysis was carried out using index number trend series analysis for the company. The method used in this research is quantitative and qualitative research with a descriptive approach, through calculations of quantitative data in the form of annual financial reports (secondary data) from 2020-2023. The result of this analysis is The analysis shows that the company's sales and revenue have increased from year to year, indicating success in its business. This increase is due to an increase in consumer spending and cash transactions. However, the company faces challenges such as time-related depression, financial losses, technological issues, and changing market conditions.
Co-Authors Agustiawan Agustiawan annisa puteeri ilham Billy Nurmanto Evi Suryani Icha Nurfadhilla Ilma Amelia Olipian Resky Pernando Rama Gita Suci Rifqi Muzakki Siti Rodiah Syaharani Mutia Sinulingga Wira Ramashar Yolanda Arsita Putri Yustin Giftiani