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Inovasi Layanan Publik dalam Era Digital: Tinjauan Persepsi Generasi Muda pada Samsat Digital di Lumajang
Afandi Afandi
; Zainal fatah
; Sri Roekminiati
; Ika Devy Pramudiana
SOSIAL: Jurnal Ilmiah Pendidikan IPS
Vol 3
, No 3
(2025)
This study explores the digital transformation of public services through SAMSAT Digital in Lumajang, Indonesia, focusing on the perceptions of the younger generation. The implementation of SAMSAT Digital aims to improve accessibility, efficiency, transparency, and user experience in vehicle administrative services. The research highlights that the success of this digital innovation depends on key factors such as ease of use, data security, and service speed. The integration of advanced features...
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Analisis Perbedaan PSAK 22 dan IFRS 3 Tentang Kombinasi Bisnis Pada Penyusunan Laporan Keuangan Konsolidasi Pada Perusahaan di Indonesia
Afandi Afandi
; Meira Chusnul Khotimah
; Meylisa Eka Putri
; Endang Kartini Panggiarti
Jurnal Akuntan Publik
Vol 3
, No 2
(2025)
This research was conducted with the aim of knowing the differences between PSAK 22 and IFRS 3 regarding business combinations in the preparation of consolidated financial statements in companies in Indonesia. The type of method used is a qualitative method using a literature study approach because this approach provides an overview for researchers about the development of the topic of discussion. The data source used is secondary data that has been analyzed so that it can be developed to descri...
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Studi Literatur: Urgensi Efektivitas Peran Audit Internal dalam Upaya Pendeteksian dan Pencegahan Fraud Pada Perbankan
Afandi Afandi
; Masculine Muhammad Muqorobin
; Kartika Pradana Suryatimur
Jurnal Akuntan Publik
Vol 2
, No 2
(2024)
This study aims to determine the urgency of the effectiveness of the role of internal audit as an effort to detect and prevent fraud in banking in Indonesia. This research was also conducted to determine the stages of implementing internal audit effectively with the aim of minimizing or as a form of fraud prevention and knowing things that can increase the effectiveness of internal audit. The writing method used is literature review both from books and journals related to the topic of discussion...
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Studi Literatur: Audit Tata Kelola Teknologi Informasi Berbasis Framework Cobit 5
Afandi Afandi
; Kartika Pradana Suryatimur
; Masculine Muhammad Muqorobin
Jurnal Akuntan Publik
Vol 2
, No 2
(2024)
The advancement of information technology in the era of society 5.0 has made it an inseparable thing, including in an organization. In reality, organizations in implementing information technology still experience many problems, such as lack of information technology governance measurement, low risk management, and vulnerabilities in system security. Therefore, making various organizations compete to provide optimal services so that it is necessary to conduct an information t...
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