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All Journal Ascendia: Journal of Economic and Business Advancement
Noor Zulaika
Unknown Affiliation
Economics, Econometrics & Finance

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Analisis Integrasi Audit Siklus Persediaan Dengan Manajemen Risiko Untuk Mencegah Terjadinya Kecurangan Dan Kehilangan Aset Noor Zulaika; Aldi Alamsa; Masyuri, Masyuri
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: 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/efp3rw69

Abstract

Inventory management represents one of the most critical areas exposed to fraud and asset loss due to its high value and operational complexity. This study examines the integration of inventory cycle auditing and risk management as a strategic approach to preventing fraud and safeguarding organizational assets. The analysis highlights that risk-based inventory audits enable auditors to focus on vulnerable areas where misstatements, theft, and procedural weaknesses are most likely to occur. Risk management frameworks support this process by systematically identifying, assessing, and mitigating inventory-related risks throughout procurement, storage, and distribution stages. The role of internal control systems and accounting information systems is emphasized as a key factor in enhancing audit effectiveness and ensuring reliable inventory data. Findings from relevant literature indicate that organizations implementing integrated audit and risk management practices experience stronger internal control performance and reduced incidents of inventory losses. This integration positions auditing not merely as a detection mechanism but as a preventive and value-adding function within inventory governance. Consequently, the alignment between inventory auditing and risk management contributes significantly to sustainable asset protection and organizational accountability.
Sistem Pencatatan Akuntansi UMKM: Analisis Komparatif antara Metode Manual dan Digitalisasi Keuangan Noor zulaika; Masyuri, Masyuri
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/c4cfr571

Abstract

This study examines the comparative characteristics of manual accounting records and digitalized accounting systems in the preparation of financial statements for Micro, Small, and Medium Enterprises through a non empirical library research approach. The analysis was conducted by synthesizing academic literature and previous findings related to accounting digitalization, financial reporting quality, and financial management practices within MSMEs. The findings indicate that digital accounting systems demonstrate stronger capabilities in improving administrative efficiency, consistency of financial information, reporting transparency, and compliance with financial accounting standards. Manual recording systems remain widely utilized because of their operational simplicity, lower initial implementation costs, and accessibility for business actors with limited technological competence. The study also identifies major obstacles in the adoption of digital accounting, including low digital literacy, technological adaptation barriers, infrastructure limitations, and concerns regarding data security.
Co-Authors Aldi Alamsa Masyuri, Masyuri