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All Journal International Journal of Educational Research and Social Sciences (IJERSC) Akasia: Artikel Ilmiah Sistem Informasi Akuntansi ProBisnis : Jurnal Manajemen
Miranti Handayani
Universitas Bina Sarana Informatika
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Relationship Between Internal Control And Compensation Appropriateness For Accounting Fraudulent Actions In Retail Companies Frida Aprillia; Iwan Supriyanto; Miranti Handayani; Susie Sugiarti; Dorit Hartini; Arman Syah Putra
International Journal of Educational Research & Social Sciences Vol. 3 No. 3 (2022): June 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i3.379

Abstract

The background of this research is how to find accounting fraud in a retail company, which consists of internal control variables and compensation suitability. Therefore, with accounting fraud, it can be prevented from an early age so that retail companies can continue to move forward in the future. The method used in this study is to use the literature review method and use quantitative methods by conducting a survey to 22 retail companies in order to find out frauds that exist in retail companies. The problem in this research is how to find out accounting fraud in a retail company that raises variables from internal control and compensation suitability with the two variables, it will be known what fraudulent actions occurred in retail companies so that retail companies can progress and develop so that they do not the loss is getting worse. The purpose of this study is how to find out accounting frauds in a retail company, because the fraud can make a retail company close and go bankrupt. Therefore, with preventive measures, it can be seen what things can prevent the company from cheating.
Profesi Akuntan di Era Society 5.0 Miranti Handayani
Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Vol 3 No 1 (2023): Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - April 2023
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/akasia.v3i1.1873

Abstract

After the Covid - 19 pandemic, there was a change in the behavior of all humans in the use of technology in every activity, including in the accounting sector. This is known as the Society 5.0 era, where smart robots and machines now take on the role of accountants. The purpose of this study is to find out how the accounting profession deals with digital accounting in the Society 5.0 era. The research method used is a qualitative approach with data collection methods, literature studies and literature studies. The results of this study indicate that the role of the accounting profession has shifted from the era before Society 5.0. But this will not result in the disappearance of the accounting profession in the future. Therefore, an accountant is required to have skills in technology in order to survive in the era of Society 5.0 and the next era
Analysis of Factors Which Cause Gen Z Employees to Choose the Profession as Zakat Amil In Baitul Maal Muamalat Musthafa Kamil; Etika Sabariah; Dorit Hartini; Miranti Handayani; Syamsudin Syamsudin
ProBisnis : Jurnal Manajemen Vol. 14 No. 6 (2023): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i6.392

Abstract

This study aims to analyze the factors that cause Generation Z employees to choose the profession of amil zakat at Baitulmaal Muamalaat using Abraham Maslow's need theory framework. This study uses a quantitative, non-statistical approach to gain a deeper understanding of the choice of this profession. The research method used was a survey involving Generation Z employees at Baitulmaal Muamalaat. This survey was designed with structured questions related to the factors that influence the choice of profession as amil zakat based on Maslow's theory of needs. Participants were asked to rate the importance of each factor and provide further explanation about their motivation. The data collected from the survey were analyzed qualitatively by identifying common themes that emerged about the motivational factors influencing the choice of this profession. This analysis provides an in-depth understanding of the factors that motivate Generation Z employees to choose the profession of amil zakat. This research contributes to understanding the choice of profession as amil zakat by Generation Z employees at Baitulmaal Muamalaat based on Maslow's theory of needs. Although using a quantitative, non-statistical approach, this research provides valuable insights into their motivation and the factors influencing their decisions.
Co-Authors Arman Syah Putra Dorit Hartini Etika Sabariah Frida Aprillia Iwan Supriyanto Musthafa Kamil Susie Sugiarti Syamsudin Syamsudin