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All Journal Journal of Economic, Bussines and Accounting (COSTING) Community Engagement and Emergence Journal (CEEJ) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING
Hana Dhayan
Universitas Tanjungpura, Pontianak
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions

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DIGITALIZING AUDIT SAMPLING AND EVIDENCE EVALUATION: A SYSTEMATIC LITERATURE REVIEW OF SOFTWARE-BASED STATISTICAL AUDITING TOOLS Hana Dhayan; Reza Pahlevi; Nadya Eka Putri; Elga Yulindisti
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/xc6fr011

Abstract

Digitalization is reshaping audit work through data analytics, automation, and software-supported sampling. Yet, evidence on whether such tools reliably improve audit time efficiency and auditability remains fragmented, and auditors still face pressures to over-sample under inspection risk. Building on recent advances in statistical auditing—including open-source tools for audit sampling and Bayesian methods that can reduce sample sizes substantially—this study conducts a systematic literature review and qualitative evidence synthesis of software-based statistical auditing tools (e.g., generalized audit software, technology-based audit techniques, robotic process automation, and Bayesian audit sampling workflows). Using a PRISMA-informed search strategy across major academic databases and targeted hand-searching, we synthesize findings from audit technology, sampling, and standards-oriented literature. The review identifies (i) consistent efficiency mechanisms (automation, standardization, optional stopping, and risk-focused sampling), (ii) conditions that enable time savings without degrading audit quality (data quality, auditor competencies, and methodology fit), and (iii) adoption barriers related to cost-benefit visibility, cybersecurity/privacy, and regulatory expectations regarding evidence evaluation. We develop a consolidated framework linking digital audit tools to audit efficiency and accountability outcomes, and we propose research directions for future empirical tests (e.g., fee and lag outcomes, stratified sampling effectiveness, and governance impacts). (Bierstaker et al., 2001; Bradford et al., 2020; Barr-Pulliam et al., 2023; Eulerich et al., 2022; Derks et al., 2023; Derks et al., 2024; Derks et al., 2025; Mensink et al., 2025; Meng et al., 2024).
Digital Business Accounting in Streaming Platforms: Narrative Disclosure, Content Cost Efficiency, and Financial Performance of iQIYI 2020–2024 Hana Dhayan; Erwin Febriansyah; Maulidia Akhir
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 1 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i1.11559

Abstract

This study examines the relationship between narrative disclosure, content cost efficiency, and financial performance in a digital streaming platform. Using iQIYI, Inc. as a longitudinal case from 2020 to 2024, this study applies a quantitative content analysis of five Form 20-F annual reports and non-parametric correlation tests. A Composite Content Analysis Index (CA_INDEX) is developed from four disclosure dimensions: drama-related content frequency, content strategy orientation, subscriber discourse, and management tone. Financial performance is measured using net income, gross profit, content cost, content cost ratio, membership revenue, and gross margin. The results show that content strategy orientation and management tone are positively associated with profitability, while CA_INDEX is negatively associated with content cost. These findings indicate that digital platform performance is not merely driven by higher content spending, but by more efficient resource allocation and clearer strategic disclosure. This study contributes to digital business accounting literature by showing how narrative disclosure and intangible content investment efficiency can provide relevant information for assessing financial performance in platform-based companies. 
Pengaruh Harga CPO, Biaya Lingkungan, dan Inventory turnover terhadap Profitabilitas Perusahaan Sawit Mishel Mishel; Hana Dhayan; Elok Heniwati
ARBITRASE: Journal of Economics and Accounting Vol. 7 No. 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v7i1.3261

Abstract

This research analyze the of CPO prices, environmental costs (proxied by CSR/TJSL costs), and inventory turnover on profitability (Return on Assets/ROA) of 15 oil palm companies listed on the Indonesia Stock Exchange for the 2020–2024 period. Employing a quantitative approach with panel data (75 observations), the data were analyzed using the Random Effect Model in EViews 12. The results show that CPO prices have a positive and significant effect on ROA (coefficient = 0.1264; p = 0.0000), as do environmental costs (coefficient = 0.0145; p = 0.0117). Conversely, inventory turnover has a positive but non-significant effect (coefficient = 0.0028; p = 0.8816). Simultaneously, all three variables significantly affect profitability (p = 0.0000; $R^2$ = 37.56%). This study contributes by integrating external (CPO prices) and internal factors (CSR/TJSL and inventory turnover). The findings show that CPO prices and CSR/TJSL expenditures increase profitability, while inventory turnover does not directly determine ROA.
Co-Authors Elga Yulindisti Elok Heniwati Febriansyah, Erwin Maulidia Akhir Mishel Mishel Nadya Eka Putri Reza Pahlevi