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Prevention practices accounting fraud in managing village-owned business units and its approach using AI Werastuti, Desak Nyoman Sri; Atmadja, Anantawikrama Tungga; Musmini, Lucy Sri; Adiputra, I Made Pradana; Sutoto, Agung; Hidayatulloh, A.Nururrochman; Sudarmanto, Eko; Purwanti, Purwanti; Sulistyowati, Nur Wahyuning
Internet of Things and Artificial Intelligence Journal Vol. 3 No. 2 (2023): Volume 3 Issue 2, 2023 [May]
Publisher : Association for Scientific Computing, Electronics, and Engineering (ASCEE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31763/iota.v3i2.623

Abstract

This study explores the practice of preventing accounting fraud in village-owned business units. The method used in this research is descriptive qualitative, and the approach is Artificial Intelligence (AI). For the descriptive qualitative methodology, the primary informants are several administrators of village-owned business units. The results of this study are two approaches, and the first is the conventional way, namely prevention carried out through work culture, opportunity removal, and financial report assessment; the 2nd approach is through technology or Artificial Intelligence applications. This research implies that work culture, elimination of opportunities, and evaluation of financial statements can prevent accounting fraud significantly if it is strengthened in written regulations. Bumdes managers need to make standard operating procedures in their activities. The AI approach results in Automated Data Analysis, Real-time Monitoring, Document Verification, and Automated Reporting System.
Satisfaction of Cooperative Services in The Digital Era Sinulingga, Gairah; Sutisno, Joko; Suryo Hutomo, Adi; Sutoto, Agung
Journal of Industrial Engineering and Management Vol 1, No 1 (2023)
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52088/jaiem.v1i1.7

Abstract

The Digital Era is when all activities become efficient and effective by utilizing the results of technological developments in the economy. Cooperatives as an economic-institutions can also take advantage of business applications to improve service quality, which impacts in-creasing member satisfaction. This study aims to produce information in the form of a more in-depth explanation of the effect of service quality on the satisfaction level of Cooperative Members. And obtain the results of processed data about how much influence service quality has on the level of satisfaction of Cooperative Members in Depok Municipality. The research method used in this study, the data obtained, both quantitative and qualitative in nature, were examined using a descriptive verification method, namely by interviewing and giving questionnaires to 87 respondents, members using the probability sampling method, as a means to obtain accurate data. Data is processed using the SPSS 22.00 series application. The study results the show that service quality influences the level of satisfaction with a complete presentation of 22.1%, and other factors influence the rest at 77.9%. Correlation analysis obtained an R-value of 0.470. It can be concluded that there is a relationship between Service Quality and Member Satisfaction Level. The regression equation yields Y = 2.206 + 0.453X; it is supposed that if there is no Service Quality, then the Member Satisfaction Level remains at 2.206. The hypothesis is proven by the regression coefficient of the independent variable with the t-test; the result is that the coefficient of variable X on transac-tion satisfaction is significant. It can be seen that the value of the count of 4,905 ttable1,988, eye H0 rejected and H1 accepted.