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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Asmira, Zainah
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Economics, Econometrics & Finance

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The Role of Merchandise Inventory Management Applications in Strengthening Internal Control Systems of MSMEs: A Case Study Anugrahani, Inanda Shinta; Purnamasari, Fitri; Muhammad, Muhammad; Azizah, Safira Rusyda; Asmira, Zainah; Darmawan, Novia Ramadhina
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5810

Abstract

Most MSMEs in Indonesia still experience challenges in inventory management, primarily due to manual recording that can potentially lead to data errors and operational inefficiencies. Similar problems are experienced by Toserba HM in Malang Regency, which faces discrepancies between physical stock and system records, as well as difficulties in controlling receivables due to inaccurate recording. The limited utilization of the existing cashier system exacerbates these conditions, necessitating a simple and easy-to-use technology-based solution. This study aims to develop and test the effectiveness of a web application called SIP (Inventory Information System) to improve stock recording accuracy and operational efficiency at Toserba HM. This application is designed with a barcode feature to support real-time inventory recording and monitoring. The results are expected to demonstrate increased inventory management effectiveness and contribute to the application of information technology in strengthening the internal control system of MSMEs in the trade sector.
Audit Quality in the Digital Era: A Delphi-Based Study on Factors Influencing Remote Auditing Edwy, Ferby Mutia; Muhammad, Muhammad; Purnamasari, Fitri; Anugrahani, Inanda Shinta; Asmira, Zainah; Farida, Inur
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5811

Abstract

This study aims to identify factors that influence audit quality in remote auditing. The study was conducted using a two-round Delphi study, involving 31 experts, including lecturers, government auditors, and public accounting firm auditors. This study successfully reached a consensus on four main dimensions that influence remote audit quality, namely data, technology, human resources, and regulations. The results show that audit evidence collected through remote auditing has a relatively lower level of confidence compared to audits conducted in person. In addition, the absence of specific regulations is a major challenge, particularly regarding the reliability of audit evidence, data security, and the limitations of physical observation. This condition emphasises the need for clear regulations regarding the collection, storage, and verification of digital audit evidence so that remote audits remain in line with the principles of accountability and transparency. The findings of this study have practical implications for regulators in formulating remote audit policies and for auditors in adjusting relevant audit procedures.
Co-Authors Anugrahani, Inanda Shinta Azizah, Safira Rusyda Darmawan, Novia Ramadhina Farida, Inur Ferby Mutia Edwy Fitri Purnamasari Muhammad Muhammad