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All Journal Utsaha: Journal of Entrepreneurship
Gregorius Rudy Antonio
Surabaya University
Economics, Econometrics & Finance

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Journal : Utsaha: Journal of Entrepreneurship

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The Effectiveness of Continuous Auditing Implementation: Developing Automated Audit Systems for Fraud and Error Detections Antonio, Gregorius Rudy
Utsaha: Journal of Entrepreneurship Vol. 1 Issue 3 (2022)
Publisher : jfpublshier

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Panel on Audit Effectiveness suggested that auditors need to develop a new approach to conducting audits. Continuous auditing is a new approach that allows auditors to fully understand control points, control rules, and system controls as well as with more frequent, automated data analysis and hence increased audit relevance and reliability will ultimately improve audit quality. The purpose of this paper is to prove effectiveness of Continuous Auditing in bridging auditing with the challenges of detecting fraud and errors. In the KKK Department Store, Continuous Auditing was proven to significantly improve the audit quality and internal control of the organization with a very significant decrease in audit findings in 2012 and 2013. The continuous audit findings in 2012 decreased by 75.76% or decreased by 3,523 from the findings in 2011 followed by a decrease in findings of 81.44% or 3787 findings from 2011 to 2013. Manual audit findings also decreased very significantly, namely by 96.19% or 733 from findings in 2011 to 2012 and a decrease of 99.74% or by 760 findings from 2015. 2011 to 2013. This significant decrease in continuous auditing findings was due to real-time audits, population data not sample, and continuous improvement of parameters. Another important factor that greatly influences the effectiveness of continuous auditing is the interaction between the continuous auditing component, the owner and the internal auditor and all related parties. Continuous Auditing has proven to be very significant in improving audit quality and organizational internal control but has proven ineffective in handling transactions involving manual transactions and collusion. In this study, it looks at two key controls, namely "checking whether there is a Receiving Report made more than the date specified on the Purchase Order" and "checking whether there is a Receiving Report that is not in accordance with the authorized purchasing order". An effective solution is to eliminate such manual transactions or authorizations made through systems with inherent control. This was implemented in 2013 and successfully resolved the issue. The continuous audit approach is an approach that is efficient and effective as well as sustainable and can provide timely signals in dealing with fraud and errors through internal control and risk mitigation.
THE INFLUENCE OF BUSINESS ENVIRONMENT AND ORGANIZATIONAL CULTURE ON MANAGEMENT ACCOUNTING INFORMATION SYSTEM Antonio, Gregorius Rudy; Safitri, Eni
Utsaha: Journal of Entrepreneurship Vol. 2 Issue. 1 (2023)
Publisher : jfpublshier

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v2i1.283

Abstract

Management Accounting Information System (MAIS) is an application used to connect, control, evaluate, and monitor employees in doing their work based on the standard and reach the work performance’s target. MAIS is a tool to identify, measure, collect, process, and interpret a company's information. It is also used as a medium to spread information and help the manager in the decision-making process. This study aims to know the effect of the business environment and organizational culture in hotels in Surabaya on the management accounting information system. Also, to analyse the moderation influence of gender, age, and job period in the business environment and organizational culture. The research results showed a positive influence between the business environment and organizational culture on MAIS and no influence on gender, age, and job period. The application of MAIS will be more effective if the environment and corporate culture are enhanced.
NUMBERS DON’T LIE: DECODING FINANCIAL ERROR AND FRAUD THROUGH BENFORD’S LAW Antonio, Gregorius Rudy
Utsaha: Journal of Entrepreneurship Vol. 2 Issue. 3 (2023)
Publisher : jfpublshier

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v2i3.367

Abstract

This research investigates Benford’s Law as a statistical instrument to detect financial fraud and errors. Benford's Law, also known as the First-Digit Law, states that lesser digits, specifically '1', frequently appear as the leading digit in numerous numerical datasets, and deviations from this distribution may indicate potential financial irregularities. This research examines literature demonstrating the application and efficacy of Benford’s Law in identifying numerical inconsistencies indicative of financial misconduct. This research investigates the use of Benford’s Law as a tool of detecting error and fraudulent activities within the sales data of two branches during 2022. A comprehensive dataset of 3098 records from Bandung and 539 records from Surabaya was collected after excluding certain data points that exhibited abnormalities. The application of Benford's statistical test discovered a discrepancy between the Benford probability and the observed probability, suggesting the presence of possible errors and frauds. The audit findings unveiled anomalies in pricing and instances of fraudulent activities in both locations, primarily due to pricing discrepancies and incorrect price inputs from sales orders. Furthermore, instances of fraud involved the manipulation of set prices for personal gain by salesmen. The results affirmed the hypothesis that a larger deviation between Benford’s probability and the observed probability corresponded with a higher incidence of error and fraud. However, it observes that Benford’s Law is not a stand-alone solution for detecting fraud, as not all financial datasets conform to it and deviations from the law only indicate the possibility of fraud, not confirm it. Therefore, the research suggests using Benford’s Law in conjunction with other data analysis and auditing techniques to conduct a comprehensive investigation. The conclusion of research emphasizes the significance of Benford’s Law in the field of forensic accounting and the need for multidimensional strategies for effective error and fraud detection.
IMPLEMENTATION OF INFORMATION SYSTEM AUDIT TO IMPROVE INTERNAL CONTROL ON ACCURATE 5 AND ZAHIR 6 Wahyudi, Felincia; Antonio, Gregorius Rudy
Utsaha: Journal of Entrepreneurship Vol. 3 Issue. 1 (2024)
Publisher : jfpublshier

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v3i1.474

Abstract

Large funds are used by organizations to invest in business applications to achieve the strategic and business operational goals of the organization. Running business operations using applications which are closely related to technology comes with the risk of bugs, errors, and similar issues. This risk will lead to a negative impact on the output of information that may cause errors and data loss. To prevent this from happening, the proper action that needs to be applied to overcome the risk is by conducting an information system audit on the application control that is implemented. An information system audit is an audit process carried out to determine whether the application or information system implements a sufficient control system. Application control testing is an important thing to do to overcome potential risks that could threaten the application. This research applied qualitative descriptive approach. This research aims to identify whether Accurate 5 and Zahir 6, the two accounting software applications, have been designed appropriately and could be operated effectively. The research findings indicate that the Accurate and Zahir applications implement controls, however, there are some weaknesses that should be fixed to improve internal control. In the Accurate application, there were differences in output results for reports, date entries that exceeded the limit, and sign checks on unit prices. Whereas in the Zahir application, it was identified that there were discounts entered that exceeded the range and sales reports that were not varied.
IMPACTS OF THE TECHNOLOGY ACCEPTANCE MODEL (TAM) ON THE USE OF THE TIKTOK E-COMMERCE APPLICATION AMONG INDONESIAN STUDENTS Syafika, Yusinda Zarah; Antonio, Gregorius Rudy
Utsaha: Journal of Entrepreneurship Vol. 3 Issue. 2 (2024)
Publisher : jfpublshier

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v3i2.591

Abstract

The Technology Acceptance Model (TAM) explains how people's cognitive perceptions and behavior are formed when they use and accept technology. This study focuses on three main components that influence the acceptance and use of TikTok Shop. These factors are Perceived Usefulness (PU), Perceived Ease of Use (PEOU), and Attitude towards Using (ATU). This study aims to investigate how the Technology Acceptance Model (TAM) impacts university students' use of the TikTok Shop feature in Indonesia. Data was collected through a questionnaire sent via Google Forms and included 102 students from various universities throughout Indonesia who had previously used TikTok Shop every day. SmartPLS checks the hypothesis using Structural Equation Modeling (SEM). The research findings indicated that students' perceptions of the utility of the TikTok Shop are significantly and positively influenced by their perceptions of the shop. Ease of use of the platform substantially influences the usefulness of the platform and students' attitudes towards it. In addition, ease of use of the platform indirectly influences students' perspectives through the influence of perceived benefits. Students' evaluations of the usability and convenience of TikTok Shop significantly influence their attitudes and willingness to use the website.  This study also provides insight into the critical components that determine the acceptance and use of e-commerce platforms based on social media. The practical implications of this research relate to suggestions for improving the creation of e-commerce platforms, encouraging a more favorable disposition for their users.
Co-Authors Safitri, Eni Syafika, Yusinda Zarah Wahyudi, Felincia