Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Ascendia: Journal of Economic and Business Advancement
Samihah Ulvah
Institut Agama Islam Negeri Bone
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Audit Siklus Persediaan dalam Meningkatkan Akurasi dan Keandalan Laporan Keuangan Entitas Bisnis Fitrah Sakinah; Samihah Ulvah; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/42cbsd05

Abstract

This study analyzes the role of inventory cycle auditing in improving the accuracy and reliability of financial reporting within business entities. Inventory is a critical component that influences key financial figures, making audit procedures essential to ensure that recorded values align with actual conditions. Using a descriptive–qualitative method, this research evaluates internal control structures, audit procedures, and common findings related to inventory discrepancies. The analysis reveals that weaknesses such as inadequate segregation of duties, inconsistent documentation, and manual data entry significantly increase the risk of material misstatements. Audit procedures including physical verification, reconciliation, and document tracing play a central role in identifying these issues and providing corrective recommendations. Furthermore, recurring audit findings highlight the need for stronger internal monitoring and the adoption of more reliable recording systems. The results indicate that effective inventory auditing enhances data integrity, reduces fraud risks, and supports more credible financial reporting. Ultimately, inventory cycle auditing serves as a strategic tool that contributes to organizational accountability and strengthens the overall quality of financial information.
Analisis Dampak Transformasi Digital Terhdap Profesi Akuntansi: Perspektif Peran Strategis Akuntan Dan Adaptasi Teknologi Samihah Ulvah; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/32tk1j02

Abstract

Digital transformation has fundamentally reshaped the accounting profession by integrating advanced technologies such as artificial intelligence, big data analytics, cloud computing, and robotic process automation into financial processes. This study analyzes the impact of digital transformation on the accounting profession, focusing on the evolution of accountants’ strategic roles and required technological adaptation through a qualitative, non-empirical systematic literature review. The results indicate that digital transformation enhances efficiency, accuracy, and real-time reporting while shifting accountants’ roles from transactional record keepers to strategic advisors and data analysts. However, this transformation introduces multidimensional challenges, including digital skill gaps, resistance to change, cybersecurity risks, and ethical concerns related to algorithmic bias and data governance. The findings highlight that successful digital transformation depends on the integration of technological capabilities, professional competencies, and adaptive regulatory frameworks.
Co-Authors Fitrah Sakinah masyhuri masyhuri