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All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Sembiring, Egia Mintania Sri Rezeki
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering

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The Role of Professional Ethics of Auditors in Maintaining the Credibility of Financial Statements and Public Trust Daulay, Badriah; Muharrammaini, Ulfa; Azzahra, Fathonah; Sembiring, Egia Mintania Sri Rezeki; Damayanti, Asty Tyty; Sitompul, Gress; Darma, Dito Aditia
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.138

Abstract

Professional ethics of auditors are the main foundation in maintaining the quality of audits and the credibility of financial statements. Financial statements used as the basis for economic decision- making require an objective, independent, and integrity audit process. This article aims to analyze the ethical role of the auditor profession in maintaining public confidence in financial statements. The methods used are literature studies on auditing textbooks, professional codes of ethics (KEPAP and IESBA), Professional Standards for Public Accountants (SPAP), as well as cases of auditor ethics violations in Indonesia and internationally. The results of the study show that integrity, independence, professional competence, and professional skepticism are the main ethical principles that have a significant effect on audit quality and the level of public trust. Strengthening ethical culture, regulatory supervision, and continuous professional education are important strategies in maintaining the credibility of the auditor profession.
Analysis Of Accounting Information Systems Utilization At Pt Raudah Berkah Mulia To Improve Financial Efficiency And Accuracy Sembiring, Egia Mintania Sri Rezeki; Maisyarah, Renny; Saraswati, Dwi
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11254

Abstract

This study aims to analyze the use of an Accounting Information System (AIS) at PT Raudah Berkah Mulia to improve financial efficiency and accuracy. The research method used was a qualitative approach through interviews, observation, and documentation. The results indicate that AIS implementation can accelerate the recording process, reduce manual recording, and improve the accuracy and consistency of financial data. Although there are still technical obstacles and limited user understanding, the AIS has an overall positive impact on the company's financial efficiency and accuracy
Co-Authors Azzahra, Fathonah Damayanti, Asty Tyty Daulay, Badriah Dito Aditia Darma Nasution Muharrammaini, Ulfa Renny Maisyarah Saraswati, Dwi Sitompul, Gress