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All Journal Jurnal Ilmiah Akuntansi Kesatuan International Journal of Educational Review, Law And Social Sciences (IJERLAS) Journal Research of Social Science, Economics, and Management
Sri Widyastuti
Universitas Pancasila, Indonesia
Religion Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Improving Auditor Competence and Audit Quality Through Artificial Intelligence Moderation in Modern Financial Statement Digitization Ferry Oktavianto Muis; Darmansyah Darmansyah; Sri Widyastuti
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 6 No. 2 (2026)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v6i2.5249

Abstract

This research seeks to explore how the digitization of financial statements influences auditor competence and audit quality, alongside examining the moderating effect of Artificial Intelligence (AI) in this context. In the face of today's intricate business landscape, the auditing field must continually embrace new technologies to uphold precision and effectiveness. Employing a quantitative methodology, this study utilizes the Partial Least Squares-Structural Equation Modeling (PLS-SEM) analysis technique. Data were gathered through purposive sampling methods via questionnaires from 132 auditors employed at Public Accounting Firms (KAP) in the West Java area. The findings reveal that digitizing financial reports can substantially enhance both auditor competence and audit quality. Furthermore, AI usage has been shown to have a direct positive influence on these aspects. A key discovery of this study is that AI significantly moderates and bolsters the link between financial report digitization and auditor competence. However, AI does not significantly moderate the connection between digitization and audit quality. This suggests that audit quality is not solely reliant on technology but is also shaped by other elements such as human expertise, quality control, and adherence to audit standards. This study adds to the digital audit literature by emphasizing the significance of balanced technology integration in developing nations.
Student Experience And Digital Engagement As Drivers Of Private Higher Education Reputation: A Systematic Literature Review 2005–2025 Petiana Indriati; Sri Widyastuti; Zulkifli Zulkifli
Journal Research of Social Science, Economics, and Management Vol. 5 No. 3 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i3.1106

Abstract

Fierce competition among private universities demands that institutions cultivate reputations rooted in student experience and a robust digital presence. Empirical evidence on the interplay between student experience, digital engagement, e-service quality, electronic word-of-mouth (e-WOM), brand image, and institutional reputation remains fragmented and often contradictory. This study synthesises the 2005–2025 literature through a Systematic Literature Review guided by PRISMA 2020. Searches in Scopus, Web of Science, ProQuest, Google Scholar, and Garuda yielded 125 records; after deduplication, screening, and JBI appraisal, ten mixed-methods studies (quality score ? 70 %) were analysed. Thematic synthesis reveals three dominant patterns: (1) student experience—especially academic interaction and support services—consistently enhances brand image and reputation; (2) rich digital interactivity sparks positive e-WOM that strengthens institutional perceptions; and (3) e-service quality shapes reputation indirectly via student satisfaction. The research landscape is limited by a predominance of cross-sectional designs and a scarcity of studies in emerging-economy contexts, signalling the need for longitudinal and integrative investigations, including tests of industry collaboration as a new dynamic capability. Findings provide university leaders with actionable guidance: implement a student-experience dashboard, adopt a “3E” digital-content strategy (Educate–Engage–Empower), and set clear e-service benchmarks to fortify reputation and sustain competitive advantage.
Innovation, Governance, and Sustainability of Waqf Institutions: The Mediating Role of Investment and Asset Risk Tina Kartini; Sri Widyastuti; Darmansyah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4885

Abstract

Sustainability has become a major challenge for waqf institutions, as faith-based nonprofit organizations are required to preserve assets perpetually while delivering long-term socio-economic benefits. Many waqf institutions, however, face constraints such as limited innovation, weak governance, and increasing investment and asset risks. This study aims to examine the influence of innovation and governance on the sustainability of waqf institutions, with investment risk and asset risk serving as mediating mechanisms within the framework of maqasid al-shariah. A qualitative multiple case study approach was employed, focusing on Muhammadiyah waqf management units in West Java, Indonesia. Data were collected through semi-structured in-depth interviews, observations, and document analysis, and were analyzed using thematic analysis with triangulation procedures to ensure credibility. Findings indicate that innovation enhances operational efficiency, financial resilience, and social impact, while governance strengthens transparency, accountability, and institutional trust. However, innovation also increases exposure to investment and asset risks, which must be managed through effective governance and risk management. The study concludes that sustainable waqf management is achieved through a balanced integration of innovation, governance, and risk management in accordance with maqasid al-shariah principles.
Co-Authors Darmansyah Darmansyah Darmansyah Ferry Oktavianto Muis Petiana Indriati Tina Kartini Zulkifli Zulkifli