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This study aims to examine the effect of digitalization changes, digital divide, and transformation on the effectiveness of companies in South Jakarta. This research method uses a quantitative approach by collecting data through questionnaires distributed to several employees in South Jakarta. The sampling technique uses purposive sampling method, and the data obtained are analyzed using regression analysis. The results of this study show that changes in digitalization, sausage gaps and transformation significantly affect the effectiveness of existing companies in South Jakarta. In the digital era, which has been applied in several organizations, it brings new changes to increase the effectiveness and productivity of employee performance. This shows that digitalization provides an important point for transformation of company effectiveness. The implication of this research is the importance of companies paying attention to changes in digital-based work systems to reconsider the digital divide in some companies that allow disruption of balance to employee performance, therefore it is necessary to conduct research related to changes in digitalization, digital divide, and transformation of company effectiveness.

The era of digitalization has brought progress in the field of accounting through the use of various new technologies, but it has also brought new challenges and potential threats related to data security and integrity. Misappropriation of Assets is one of the problems that may arise. Cases occur when internal or external parties steal financial data or access identity information to manipulate accounts or access company assets. This research is research that applies qualitative descriptive methods. The aim of this research is to find out and analyze the effectiveness of remote audits and agility audits in detecting misappropriation of assets that emerged in the post-Covid-19 pandemic. The type of data in this research is qualitative. The data source for this research is secondary data. Remote audit and agility audit represent a paradigm shift in audit practice from traditional to modern. Remote Audit allows the audit process to be carried out remotely, which is increasingly important in technological transformation. Meanwhile, audit agility focuses on increasing the ability to respond to change and efficiency in the audit process. Remote audits can provide efficiency and effectiveness in the audit process, provided that the process is supported by both the auditor and the audited party. In addition, this approach allows auditors to carry out analytical procedures with electronic evidence, interactions with auditees, and reporting that contains reliable financial data.

In the era of digitalization and rapid technological development, payment systems have undergone significant transformation. One innovation in payments is the Quick Response Code Indonesian Standard (QRIS), which has become increasingly common in various sectors. An in-depth understanding of the implementation of QRIS in the new canteen environment of Jakarta State University will provide valuable insight into how this new technology impacts the transaction process. This research uses a qualitative descriptive approach, namely by describing and analyzing the problems found. Data collection techniques are based on primary data and secondary data. Primary data in this research was obtained by conducting observations, interviews, and documentation, while secondary data was obtained through books, previous research, and articles related to research. The purpose of this research is to evaluate the extent to which the implementation of QRIS in the New Canteen at Jakarta State University has succeeded in achieving the initial goal of improving the payment process, understand the positive impacts that have been generated by the use of QRIS, including increased efficiency, transaction security and convenience for users, and identify obstacles. that may arise in implementing QRIS, such as network problems or additional costs, which may affect its effectiveness. From the results of this research, it can be seen that the implementation of QRIS in the New Canteen at Jakarta State University has gone well even though several obstacles need to be corrected, such as a lack of consistency in payment rules and a lack of socialization about QRIS. The Policy and Use of QRIS in the new canteen at Jakarta State University has succeeded in achieving order, efficiency, and security in the payment process, simplifying transactions, reducing dependence on cash, reducing the risk of errors, and increasing sales in the canteen. Although there are challenges such as network problems, inadequate smartphones, and administration costs. It is highly recommended that sellers and managers of the New Jakarta State University Canteen continue to implement quality improvements properly. It is necessary to carry out intensive outreach to students and canteen staff regarding QRIS and how to use it, and it is important to ensure that the QRIS system runs smoothly and safely. Thus, the implementation of QRIS in the New Canteen at Jakarta State University provides significant benefits and has the potential to continue to be improved.