Micro, Small, and Medium Enterprises (UMKM) require digitalization to increase efficiency in acquisition and payment. Although the use of digital technology, which includes accounting information systems and digital payments, does not automatically ensure good internal control, there are risks such as record errors and...
Aulia Novita Anggraini, Aisyah Zhafirah Basir, Nurhandayani Mutmainnah et al.· Zentrum Economic, Business,...· 0 citations
This study aims to examine the implementation of an internal control system within the sales and cash receipts cycle of Angkringan Kopi UMKM. This research is motivated by the importance of internal control as an effort to improve operational effectiveness, safeguard business assets, and ensure the accuracy and reliabi...
Corporate sustainability has become a primary focus in the global business agenda, with an increasing number of companies seeking ways to integrate environmentally responsible business practices. In this context, this study aims to investigate the influence of green accounting implementation on corporate sustainability...
A. Amalia, M. R. Mubaraq· West Science Social and Huma...· 0 citations
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