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All Journal Journal of Artificial Intelligence and Digital Business Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Hamid, Muhammad Farhan
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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Literature Review: Kode Etik Profesi Akuntan, Audit Internal, dan Implementasi Sistem Pengendalian Intern pada PT Kimia Farma (Persero) Tbk Putri, Novita; Hasan, Nur Anisa; Hikmah, Nur; Hamid, Muhammad Farhan; Setiawansyah, Muh Hendra; Oktaviyah, Nurafni
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Agustus
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

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Abstract

Tujuan Utama: Penelitian ini bertujuan untuk mengungkap bagaimana ketiga pilar itu dapat dikembangkan untuk meningkatkan kepercayaan serta kualitas informasi keuangan perusahaan. Metode: Penggunaan tinjauan literatur dan analisis kasus dalam penelitian ini adalah untuk memberikan bayangan komprehensif mengenai ketiga pilar itu khususnya di PT Kimia Farma. Data yang digunakan pada penelitian ini merupakan data sekunder yang diperoleh dari sumber-sumber seperti penelitian sebelumnya, publikasi akademis, serta dokumen perusahaan. Temuan Utama: Hasil penelitian ini menjelaskan bahwa kode etik profesi akuntan, audit internal, dan implementasi sistem pengendalian intern memiliki peran penting dalam menjaga kualitas laporan keuangan, pencegahan pelanggaran kode etik akuntan, serta peningkatan transparansi juga akuntabilitas keuangan perusahaan. Mengacu pada penelitian sebelumnya, pengaplikasian ketiga pilar ini memberikan dampak positif bagi perusahaan meskipun masih perlu adanya penelitian lebih lanjut terkait ketiga pilar ini. Kepercayaan publik, kualitas informasi keuangan, dan integritas perusahaan yang baik dapat dicapai perusahaan melalui penerapan kode etik profesi akuntan, audit internal, dan sistem pengendalian intern yang efektif.
Assessing MBG Economic Spillovers Through Parents, Canteens, and MSMEs Putri, Rahma Sarlita Ramadhani; Kurnia, Yola; Monika, Citra; Aliyah, Zahrah; Antolin, Ferdino Franklyn; Hamid, Muhammad Farhan
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4593

Abstract

This study examines the economic impact of President Prabowo’s Free Nutritious Meal (MBG) Program on local communities, particularly focusing on shifts in economic activity within schools and surrounding areas. The purpose of this research is to identify how the MBG program influences school canteen operators, nearby MSMEs, and parents or guardians who indirectly benefit from the policy. A mixed-method design was employed, combining semi-structured interviews with three respondent groups and quantitative data analysis to strengthen field findings. The results reveal that the MBG program creates economic opportunities for MSMEs involved in the food supply chain but also poses challenges for school canteens and businesses that are not partnered with the program due to declining student purchases and intensified competition. Moreover, increased demand from MBG vendors has raised raw material prices, affecting small-scale businesses. Meanwhile, parents report reduced daily food expenses and improved nutritional intake for students. The study implies that the MBG program has the potential to strengthen local economies if its implementation ensures equitable access, fair distribution of opportunities, and sustainable partnerships between schools and community-based enterprises.
Co-Authors Aliyah, Zahrah Antolin, Ferdino Franklyn Hasan, Nur Anisa Kurnia, Yola Monika, Citra Nur Hikmah Nurafni Oktaviyah Putri, Novita Putri, Rahma Sarlita Ramadhani Setiawansyah, Muh Hendra