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The Role of Computerized Accounting in Improving Internal Audit Quality: Auditor's Perspective Rosmayati, Siti
International Journal of Science Education and Technology Management Vol 3 No 1 (2024): International Journal Of Science Education and Technology Management
Publisher : Yayasan Azka Hafidz Maulana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28301/ijsetm.v3i1.27

Abstract

This research explores the role of computerized accounting in improving the quality of internal audits, with a focus on process efficiency, data accuracy and better analytical capabilities. Through a qualitative approach and case study method, this research identifies how computer-based accounting systems help auditors carry out their duties more effectively. The research results show that this technology not only improves efficiency and accuracy in audits, but also facilitates comprehensive data analysis, enabling auditors to better identify and respond to risks. However, several challenges such as the need for adequate training, data security, and system integration need to be addressed to maximize the benefits of this technology. This research provides recommendations for overcoming these challenges and optimizing the use of computer-based accounting systems in internal audits.
Blended Learning: Cara Pelatihan Masa Depan Organisasi Koperasi Rosmayati, Siti; Maulana, Arman
Koaliansi : Cooperative Journal Vol. 2 No. 2 (2023): Koaliansi : Cooperative Journal
Publisher : Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/koaliansi.v2i2.3168

Abstract

Blended learning is a new term for people working in the learning and development industry. In this format, it does not hinder face-to-face learning. With learning and training, employees can immediately take part in online training on the topics needed. It addresses the challenges of Cooperative companies with distributed or distributed workforces by combining the benefits of in-person and online learning. The biggest benefit is that employers do not need to invest anything or rely on special innovations to increase the effectiveness of employee training programs. It also offers unparalleled flexibility, enhances learning, is self-organizing, reduces travel costs, accelerates current communications and can overcome misunderstandings during virtually continuous training.
Tantangan Hukum Dan Peran Pemerintah Dalam Pembangunan E-Commerce Rosmayati, Siti
Koaliansi : Cooperative Journal Vol. 3 No. 1 (2023): Koaliansi : Cooperative Journal
Publisher : Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/koaliansi.v3i1.3641

Abstract

In an era of rapidly developing economies, the dynamics of globalization, free trade, and the development of information and telecommunications technology have shaped a wider and more diverse trade landscape. From locally produced goods and services to those produced overseas, they are available in a wide variety. This innovation also brings telecommunication facilities and sophisticated information technology products that integrate various information media, providing convenience in daily activities.. In this model, sellers and buyers can transact through E-commerce platforms without having to face each other physically. Electronic-based commerce, both now and in the future, has the potential for a broad market share and is capable of becoming an important pillar in the structure of the national economy. Statistical data on the development of E-commerce shows an increase every year, even though this penetration has penetrated the small and medium scale business sector.