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Enhancing Accounting Students' Competence through Information Technology-based Financial Reporting: A Community Engagement Initiative in Sidoarjo Aisha Hanif; Nur Ravita Hanun; Dina Dwi Oktaviarini; Atina Nabila; Binti Nadhifa
Indonesian Journal of Cultural and Community Development Vol 14 No 2 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

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Abstract

In this digital era, the demands for Information and Communication Technology (ICT) have led to the increasing need for accounting students to acquire additional hard skills in operating simple accounting programs like spreadsheets. To address this need, a community engagement program was conducted in partnership with a vocational school in Sidoarjo to provide training on information technology-based financial reporting. The methods included surveys, discussions, problem formulation, planning, demonstrations, and learning evaluation. The program aimed to enhance students' basic knowledge and expertise in accounting, enabling them to compete in the Industrial Revolution era. The outcome of the program showed significant improvement in students' ability to utilize spreadsheets for data processing and financial statement preparation. The success of this initiative highlights the importance of incorporating technology in accounting education to equip students with relevant skills for the modern job market. Highlight: Integration of Information Technology: The study highlights the increasing demand for accounting students to possess skills in utilizing information technology, particularly spreadsheets, for data processing and financial reporting. Community Engagement Approach: The research employs a community engagement initiative to address partners' problems, including surveys, counseling, and providing solutions to enhance students' competencies. Benefits for Accounting Students: The program's main benefit is the enhancement of basic knowledge and expertise of accounting students in Sidoarjo, empowering them to compete effectively in the modern era. Keyword: Information Technology, Accounting Education, Spreadsheet, Financial Reporting, Industrial Revolution
Enhancing Fraud Detection and Prevention through Effective Control Environment: A Phenomenological Study Aisha Hanif; Dina Dwi Oktaviarini; Nur Ravita Hanun; Atina Nabila Ade Prasetya; Binti Nadhifah
Indonesian Journal of Law and Economics Review Vol 18 No 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i3.951

Abstract

This research delves into the pivotal role of the control environment as the bedrock of internal control, shaping the organization's culture and structure. By encompassing integrity, ethical values, organizational structure, human resource policies, and management practices, the control environment significantly influences fraud occurrences. This study aims to explore how the control environment contributes to fraud detection and prevention. Employing a qualitative phenomenological approach, the research probes into human perceptions and experiences, shedding light on the intricate interplay between control environment elements and fraud mitigation efforts. The findings provide valuable insights into the practical implications of cultivating a robust control environment to curb fraudulent activities, thereby fostering a more secure and ethically sound organizational ecosystem Highlight: Foundational Importance: This study examines the central role of the control environment in shaping organizational culture and structure, thereby significantly influencing fraud occurrences. Holistic Impact: Encompassing integrity, ethical values, structure, policies, and practices, the control environment's interplay is explored to understand its contribution to fraud detection and prevention. Phenomenological Exploration: Employing a qualitative phenomenological approach, the research delves into human perceptions, shedding light on the intricate relationship between control environment elements and efforts to mitigate fraud. The findings offer practical insights for cultivating a robust control environment that fosters a secure and ethically sound organizational ecosystem. Keyword: Control Environment, Internal Control, Fraud Detection, Prevention, Qualitative Phenomenology