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All Journal Jejak digital: Jurnal Ilmiah Multidisiplin Educational Journal
Nazila Aolivia Hindana
Universitas Islam Negeri Jurai Siwo Lampung
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Tinjauan Etika Profesi dan Independensi Auditor dalam Mempertahankan Kualitas Audit di Era Digital Nastiti Handayani; Nazila Aolivia Hindana; Uswatun Khasanah; Fikri Rizki Utama
Educational Journal Vol. 1 No. 4 (2026): MAY-JULY
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/5qn0yb69

Abstract

The development of Artificial Intelligence (AI) and Big Data Analytics (BDA) has transformed modern auditing practices by improving efficiency, accuracy, and data analysis capabilities. However, the digitalization of auditing also presents challenges to professional ethics and auditor independence, particularly regarding automation bias, data confidentiality, and the decline of professional skepticism. This study aims to analyze the influence of AI and BDA implementation on professional ethics, auditor independence, and audit quality in the digital era from the perspective of Islamic accounting. This research employs a qualitative approach with a descriptive-qualitative design. Data were collected through semi-structured interviews, observations, and documentation involving 12 informants consisting of public accounting firm auditors, academics in auditing and Islamic accounting, and audit technology practitioners in Indonesia selected using purposive sampling techniques. Data analysis was conducted systematically through data reduction, data presentation, and conclusion drawing. The findings indicate that AI and BDA are capable of improving audit quality through increased audit efficiency, more accurate analytical processes, and faster risk detection capabilities. Nevertheless, the use of technology also creates risks of excessive dependence on automated systems and data security threats if not supported by adequate technological competence and the strengthening of auditors’ professional ethics. The novelty of this study lies in the integration of digital auditing, auditor independence, and Islamic accounting values within a comprehensive framework. This study implies the importance of strengthening digital literacy, data security, and digital audit ethical standards, although the findings remain limited to a specific context and number of informants.
Analisis Perhitungan Harga Pokok Produksi pada UMKM Haruma Kerupuk Simbaw Waringin Lampung Tengah Asti Sayidatina Fedurinam; Fatma Eldayena; Mia Ay Putri; Nazila Aolivia Hindana; Yunita Zahra; Esti Apridasari
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/s7bx9683

Abstract

The calculation and estimation of production costs are greatly influenced by the application of appropriate methods, ensuring that the resulting production costs reflect the actual value. This research was conducted on micro, small, and medium enterprises (MSMEs) in Simbar Waringin, specifically cracker processing businesses. The purpose of this study was to analyze the production cost calculations and cost allocations applied by MSMEs in Simbar Waringin using the full costing method. The data used in this study were qualitative data presented descriptively, and quantitative data presented numerically. Data sources were obtained from primary data through interviews with cracker business owners in Simbar Waringin, and secondary data were obtained from a literature review and other supporting literature. The results of the study indicate that obtaining production costs using the full costing method is superior in analyzing production costs because it includes all overhead costs, both fixed and variable, during the production process.
Co-Authors Asti Sayidatina Fedurinam Esti Apridasari Fatma Eldayena Fikri Rizki Utama Mia Ay Putri Nastiti Handayani Uswatun Khasanah Yunita Zahra