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All Journal Jurnal Reviu Akuntansi dan Keuangan Dinamika Akuntansi Keuangan dan Perbankan KEUNIS Journal of Economic, Bussines and Accounting (COSTING) JOURNAL OF APPLIED BUSINESS ADMINISTRATION JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) International Journal of Business, Law, and Education Applied Accounting and Management Review
Alvianita Gunawan Putri
Politeknik Negeri Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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The Influence of Gender, Finance, and Social Change: Study of MSME Entrepreneurship Diversification on the Island of Java Alvianita Gunawan Putri; Loso Judijanto
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.360

Abstract

This study explores how gender, finance, and social change influence Micro, Small, and Medium-sized Enterprise (MSME) entrepreneurship diversification on Java Island, Indonesia. MSMEs in West Java are crucial for regional economic growth, but gender disparities and financial challenges impact their development. The research aims to understand the relationships between gender, finance, social change, and entrepreneurial diversification. The study surveys over 130 MSMEs, employing Structural Equation Modeling for analysis. Results show significant connections, emphasizing the need for gender-inclusive policies, improved financial access, and consideration of social dynamics for a diverse entrepreneurial landscape.
The Influence of the Use of Audit Technology and Auditor Competency on Audit Quality in Public Accounting Firms Loso Judijanto; Asri Ady Bakri; Ade Onny Siagian; Alvianita Gunawan Putri
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9003

Abstract

Penelitian ini mengkaji bagaimana penggunaan teknologi audit dan kompetensi auditor berpengaruh pada kualitas audit di firma akuntansi publik. Dengan perkembangan teknologi seperti Big Data dan kecerdasan buatan, serta kebutuhan akan auditor yang kompeten, penelitian ini bertujuan untuk memahami sejauh mana teknologi dan kemampuan auditor mempengaruhi kualitas audit. Dengan mengumpulkan data dari 100 auditor di Indonesia melalui survei, hasil penelitian menunjukkan bahwa baik penggunaan teknologi maupun kompetensi auditor memiliki dampak positif pada kualitas audit. Temuan ini dapat membantu firma akuntansi publik dalam meningkatkan kualitas layanan audit dengan mengintegrasikan teknologi dan memperkuat kompetensi auditor. Kata Kunci: Teknologi Audit, Kompetensi Auditor, Kualitas Audit, Public Accounting
Co-Authors Ade Onny Siagian Andi Nursyamsi Amin Ardian Widiarto Asri Ady Bakri Atif Windawati Dian Pertiwi Diego Wardana Putra Farizi, Musyafa Al Isnu Niki Adi Kurnia Iwan Budiyono Loso Judijanto Maria Theresia Heni Widyarti Mella Katrina Sari Mohamad Hasanudin Mohamad Hasanudin Mohammad Hasanudin Musyafa Al Farizi Musyafa Al Farizi Pranala Mahanani Raharjo Rudi Handoyono Sari, Mella Katrina Septian Yudha Kusuma Tutik Dwi Karyanti