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Perancangan Platform E-Commerce Berbasis Website menggunakan Metode Waterfall sebagai Media Pembelajaran Generasi Z
Jurnal Informatika dan Rekayasa Perangkat Lunak
Vol 7
, No 1
(2025)
Nowadays, online buying and selling transactions have become a habit and lifestyle for Indonesian people. Online-based buying and selling transaction activities make it easier and faster for people in terms of service and convenience. One of the services in question is the practicality of sending goods and not requiring buyers to go to the seller's location. Generation Z is one of the generations born with the advancement of information technology. Therefore, it is necessary to develop a learnin...
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Analisis Inovasi Tata Kelola Keuangan Desa melalui SISKEUDES (Sistem Keuangan Desa) di Desa Sindangheula
Jurnal Media Administrasi
Vol 10
, No 1
(2025)
This study aims to evaluate and develop SISKEUDES implementation in Sindangheula Village through the lens of Everett M. Rogers' Diffusion of Innovation theory. Using a qualitative descriptive method, data were collected through interviews with the village head and financial affairs officer. The findings indicate that SISKEUDES has been adopted primarily due to its relative advantage in replacing manual systems, resulting in more structured and accountable financial management. However, the compl...
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EXPLORING THE ROLE OF BLOCKCHAIN TECHNOLOGY IN ENHANCING FINANCIAL STATEMENT TRANSPARENCY THROUGH TRIPLE-ENTRY ACCOUNTING: A SYSTEMATIC LITERATURE REVIEW
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 20
, No 1
(2025)
This research examines the potential of blockchain technology and Triple-Entry Accounting (TEA) in improving financial statement transparency, replacing the double-entry system that is vulnerable to manipulation. Blockchain-based TEA enables encrypted and real-time immutable records, as well as integration with smart contracts for process automation and efficiency. Through the Systematic Literature Review method, an analysis of 30 articles shows that blockchain and DLT improve data reliability a...
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EFFECT OF TAX AVOIDANCE AND PROFITABILITY ON FINANCIAL REPORTING TIMELINESS WITH OPERATIONAL COMPLEXITY AS MODERATOR
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 20
, No 1
(2025)
The punctuality of financial reporting plays a crucial role for stakeholders in making well-informed and timely decisions, particularly for publicly traded companies. This research investigates the influence of tax avoidance and profitability on financial reporting timeliness, and explores whether operational complexity acts as a moderating factor in the relationship between tax avoidance and timely reporting. The study focuses on manufacturing firms within the basic and chemical industry sector...
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Analisis SWOT terhadap Risiko dan Strategi Penyaluran Pembiayaan Konsumen di Lembaga Keuangan Syariah: Studi pada Bank Mega Finance Syariah Purwokerto
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahan
Vol 3
, No 2
(2025)
This study aims to analyze the risks and strategies in consumer financing distribution at Bank Mega Finance Syariah Purwokerto using a SWOT (Strengths, Weaknesses, Opportunities, Threats) approach. Islamic financial institutions play a significant role in supporting community economic activities through financing products based on sharia principles. However, in practice, these institutions also face various challenges such as late installment payments, unauthorized transfer of financed assets, a...
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Thematic Community Service Lecture (KKNT): Revitalization of the Potential of “Kali Mati” as a Tourist Attraction in Parangjoro Village
Saputro, Eko Wahyu
; Wahyudi, Teguh
; Alfarizi, Fikri Yudi
; Tilfah, Raffi Abdullah Al-Latif
; Hendriyanto, Deva
; Fathurohman, Arif
; Ramadhan, Gilang
; Jamaldi, Agus
; Hidayah, Fatimah Nur
Abdi Masya
Vol 6
, No 1
(2025)
Kuliah Kerja Nyata Tematik (KKNT) merupakan suatu kegiatan mahasiswa sebagai bentuk implementasi nyata ilmu pengetahuan yang didapatkan dibangku perkuliahan yang diterapkan pada kehidupan di masyarakat. Mahasiswa sebagai agent of change diharapkan mampu memberikan alternatif solusi terhadap permasalahan yang ada di masyarakat. Desa Parangjoro merupakan salah satu desa di Kecamatan Grogol, Kabupaten Sukoharjo, Jawa Tengah. Desa ini memiliki potensi wisata yang bagus untuk dikembangkan, yaitu alir...
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Pengembangan Kompetensi Pelaku Usaha Mikro Kecil Menengah Kelurahan Purwodiningratan Surakarta Guna Mewujudkan Digital Preneur
Veronika, Prima
; Ramadhani, Navadilla
; Ragacitta, Nareswari Rineka
; Prabandaru, Nirmana Ratri
; Firdausi, Nabila Nuzulla
; Taib, Nabil Abdurrahman
; Tamelia, Nurdina
; Naharunna, Nana
; Ibrahim, Syahlaa’ Shoofi
; Rahmawati, Aditya Nur
; Djatunnisa, Ifa
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 9
, No 1
(2025)
This UMKM socialization activity aims to develop the digital competence of UMKM actors in order to create digital entrepreneurs who can compete with the complex dynamics of today's market. With the digitalization of UMKM actors, It is anticipated that UMKM owners will recognize the significance of strengthening their understanding of financial management, marketing strategies, and the application of appropriate technology, so that they can position their businesses effectively and efficiently. T...
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Sub-State Diplomacy As To Contemporary Indonesian Diplomacy: Paradiplomacy strategy in strengthening sister city cooperation in tourism sector
Fathun, Laode Muhamad
; Suadhana Rai, I Nyoman Aji
; Nathania, Vania Zahra
; Wahidah, Tuhfahtu Hasanatul
Sosio Dialektika : Jurnal Ilmu Sosial Humaniora
Vol 9
, No 2
(2025)
Penelitian ini bertujuan untuk menjelaskan diplomasi sub-negara Indonesia sebagai gaya diplomasi Indonesia kontemporer untuk mencapai kepentingan nasional. Saat ini kepentingan nasional tidak hanya dijalankan secara monopoli oleh negara. Namun, aktor sub-negara juga terlibat sebagai aktor yang mendukung diplomasi Indonesia di era kontemporer. Artikel ini menggunakan metodologi kualitatif berdasarkan studi kasus. Penelitian ini menggunakan teknik pengumpulan data observasi, wawancara dan studi pu...
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Efektivitas Whistleblowing Dalam Fraud Detection: Pilar Transparansi Atau Risiko Retaliasi?
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 2
(2025)
Organizational fraud represents a significant global challenge, with estimated annual losses of 5% of revenue, totaling approximately US$4.7 trillion worldwide. This systematic literature review examines whistleblowing effectiveness as a fraud detection mechanism, analyzing the tension between its role as a transparency pillar and the retaliatory risks faced by whistleblowers. The study employed a qualitative Systematic Literature Review methodology, analyzing 25 peer-reviewed articles published...
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Kontribusi Big Data Analytics dalam Proses Audit Terhadap Audit Delay dan Kualitas Audit
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 1
(2025)
The use of Big Data Analytics (BDA) in the financial audit process has altered the traditional audit method by improving audit quality and efficiency. The purpose of this study is to critically assess BDA's role in reducing audit delays and increasing audit quality. Using a literature review approach, this study intends to consolidate findings from national and international studies published between 2017 and 2024 that focus on the role of BDA in audit procedural transformation, fraud detection,...
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