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The Influence of Auditor's Professional Skepticism on Audit Quality Christine Dewi Nainggolan; Ethan Tan; Ava Lee
Journal Markcount Finance Vol. 3 No. 1 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i1.2133

Abstract

The rapid advancement of audit technology, including data analytics, artificial intelligence (AI), and blockchain, has significantly transformed the auditing profession. These technologies promise to enhance audit efficiency and effectiveness by automating routine tasks, improving data accuracy, and enabling deeper insights. However, the extent to which these technologies influence audit outcomes from the auditor's perspective remains underexplored, particularly in terms of their practical implementation and perceived benefits. This study aims to examine the influence of audit technology on audit efficiency and effectiveness from the perspective of auditors, focusing on their experiences, challenges, and perceived outcomes. A mixed-methods approach was employed, combining surveys and semi-structured interviews with auditors from public accounting firms. Quantitative data were analyzed using statistical techniques, while qualitative data were thematically analyzed to identify key patterns and insights. The findings reveal that audit technology significantly improves efficiency by reducing time spent on manual tasks and enhancing data processing capabilities. Auditors also reported increased effectiveness, as technology enabled better risk assessment, fraud detection, and compliance monitoring. However, challenges such as high implementation costs, skill gaps, and resistance to change were identified as barriers to full adoption. The study concludes that audit technology has a transformative impact on audit efficiency and effectiveness, but its successful integration requires addressing technical, organizational, and human factors.
THE EFFECTIVENESS OF TELE-NURSING IN IMPROVING THE QUALITY OF LIFE FOR CHRONIC DISEASE PATIENTS IN REMOTE AREAS Sulistyo Andarmoyo; Ethan Tan; Dina Carolina Hapsari
Journal of World Future Medicine, Health and Nursing Vol. 4 No. 2 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/health.v4i2.3894

Abstract

Chronic diseases are a significant burden on healthcare systems, especially in remote areas where access to healthcare is limited. Tele-nursing, an emerging solution involving remote nursing care, has the potential to improve patient outcomes by providing continuous monitoring and support. This study aims to evaluate the effectiveness of tele-nursing in improving the quality of life for chronic disease patients in rural settings. A mixed-methods approach was utilized, incorporating quantitative assessments of patient quality of life through the WHOQOL-BREF questionnaire and qualitative interviews with patients and healthcare providers. Results indicated that patients who received tele-nursing interventions showed a 20% improvement in overall health outcomes and a 25% increase in engagement compared to those receiving traditional care. Additionally, patients reported enhanced satisfaction with their care, feeling more connected to their healthcare providers and empowered to manage their conditions. The study concludes that tele-nursing is an effective tool in improving the quality of life for chronic disease patients in remote areas by providing personalized, accessible care. It highlights the need for further research to explore the long-term sustainability of tele-nursing and its integration into healthcare systems globally.
Ethics of AI Tutors: Balancing Automation and Human Interaction in Education Ali Mufron; Ethan Tan; Ava Lee
Journal Emerging Technologies in Education Vol. 3 No. 5 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jete.v3i5.2895

Abstract

Background. Artificial intelligence tutors are increasingly adopted in education to enhance efficiency, personalization, and accessibility. Despite their widespread use, ethical concerns related to reduced human interaction, moral responsibility, and learner well-being remain insufficiently addressed. Purpose. This study aims to examine the ethical implications of AI tutors by analyzing how automation can be balanced with meaningful human interaction in educational settings. Method. The study employs a qualitative descriptive approach using secondary statistical data, document analysis, and case study examination. Data are analyzed thematically to identify ethical patterns related to automation, human roles, and institutional governance. Results. The findings indicate that AI tutors effectively support structured learning activities but are limited in relational and emotional engagement. Educators perceive AI tutors as supplementary tools, while ethical responsibility is often managed informally due to the absence of explicit institutional guidelines. Conclusion. The study concludes that ethical integration of AI tutors requires intentional balance, where automation enhances efficiency and human interaction preserves educational values. The novelty of this research lies in its integration of ethical theory and educational practice to conceptualize AI tutors as complementary rather than substitutive agents within human-centered learning environments.
Digital Translanguaging: Harnessing Technology to Foster Intercultural Competence in Multilingual Educational Contexts Ethan Tan; Siri Lek; Ton Kiat
Journal Emerging Technologies in Education Vol. 3 No. 6 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jete.v3i6.3178

Abstract

Background. The increasing globalization of education has resulted in more diverse, multilingual classrooms, highlighting the need for intercultural competence alongside language proficiency. Translanguaging, a practice where learners utilize their entire linguistic repertoire to communicate, offers a potential framework for fostering this competence. With the rise of digital tools, the practice of digital translanguaging has emerged, enabling students to navigate and interact across multiple languages using technology. Purpose. This study investigates how digital translanguaging, facilitated by technology, can foster intercultural competence in multilingual educational settings. It aims to explore the impact of digital tools in promoting both language proficiency and cultural awareness, providing students with the skills to communicate. Method. A mixed-methods approach was employed, combining pre- and post-test surveys to measure language proficiency and intercultural competence, alongside qualitative interviews and focus groups to explore students' experiences with digital translanguaging tools. Results. The findings indicate significant improvements in both language proficiency (23% increase) and intercultural competence (24% increase) in the experimental group using digital translanguaging tools. Students reported enhanced engagement and a deeper understanding of cultural diversity. Conclusion. Digital translanguaging tools effectively enhance both language learning and intercultural competence, suggesting that technology can play a pivotal role in multilingual education.
Storytelling as a Tool for Teaching Tolerance: A Cross-Cultural Case Study in Multicultural Schools Arum Putri Rahayu; Ethan Tan; Ryan Teo; Kaito Tanaka
International Journal of Educational Narratives Vol. 3 No. 5 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijen.v3i5.2556

Abstract

Background. Promoting tolerance and intercultural understanding has become an essential goal in multicultural education, where diverse values, beliefs, and worldviews coexist in classroom settings. Storytelling, as a pedagogical tool, holds significant potential to foster empathy and social cohesion among students from different cultural backgrounds. Purpose. This study aims to explore how storytelling enhances students’ attitudes toward tolerance and mutual respect in multicultural schools. Using a qualitative cross-cultural case study design, data were collected through classroom observations, semi-structured interviews, and reflective journals involving teachers and students from three culturally diverse schools in Indonesia, Malaysia, and Finland. Method. Thematic analysis revealed that storytelling provided a safe dialogic space for students to express cultural identity, challenge stereotypes, and build emotional connections with peers. Teachers reported that narrative-based activities encouraged perspective-taking, compassion, and openness to difference. Results. The results demonstrate that storytelling functions not only as a language or cultural learning strategy but also as a moral-educational practice that nurtures inclusive classroom communities. Conclusion. The study concludes that integrating storytelling into school curricula offers a transformative approach to cultivating tolerance and intercultural empathy in multicultural education.
Digital Vlogs as Learning Narratives: A Case Study of Student Engagement in Online Learning Environments Makhrus Ali; Ethan Tan; Ryan Teo
International Journal of Educational Narratives Vol. 4 No. 1 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijen.v4i1.2888

Abstract

Background. Digital vlogs offer multimodal narrative spaces combining visual, auditory, and reflective elements, yet existing research has not systematically examined how vlogs function as learning narratives or their specific influence on multidimensional student engagement over time. Purpose. This qualitative case study investigated how digital vlogs operate as learning narratives and influence behavioral, emotional, and cognitive dimensions of student engagement in online learning environments, guided by the Community of Inquiry framework and narrative learning theory. Method. Eighteen undergraduate students enrolled in an online educational psychology course participated in semester-long data collection involving seven vlog submissions, three-point semi structured interviews, reflective journals, and artifact analysis. Results. Findings reveal progressive engagement development with vlog length increasing from 3.2 to 5.7 minutes, reflective depth scores rising from 2.8 to 4.3, and narrative elements increasing from 68% to 89%. Three primary themes emerged: narrative ownership (94% of participants), multimodal expression (83%), and social presence (78%). Conclusion. The study's novelty lies in demonstrating that asynchronous video narratives generate authentic social presence and in integrating narrative learning theory with the Community of Inquiry framework, providing educators with conceptual tools for designing engagement-focused online learning experiences.
Legal Approaches to Cybersecurity: A Global Study of Frameworks and Enforcement in the Digital Age Ethan Tan; Rachel Chan; Daiki Nishida
Rechtsnormen: Journal of Law Vol. 4 No. 1 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/rjl.v4i1.1792

Abstract

Background. Cybersecurity is a critical global issue driven by increasing reliance on digital technology, which heightens vulnerabilities to data breaches and cyber threats. Public-private partnerships (PPPs) play a key role in strengthening cyber law enforcement, but challenges like regulatory gaps and differing priorities demand systematic collaboration to optimize their effectiveness. Purpose. This research aims to assess the role of public-private partnerships (PPP) in strengthening cyber law enforcement in various legal systems. Method. This research uses an approach Systematic Literature Review (SLR) to identify, analyze and synthesize various studies relevant to the topic of cyber law enforcement and the role of public-private partnerships (PPP) in that context. Results. The research highlights key themes including the effectiveness of PPPs in improving cybersecurity, barriers to their implementation due to regulatory and interest conflicts, regional differences in success rates influenced by legal systems, and the role of PPPs in fostering collaborative innovation and law enforcement, alongside recommendations for strengthening legal frameworks and addressing gaps in empirical data. Conclusion. This research highlights the critical role of public-private partnerships (PPPs) in cyber law enforcement, emphasizing that transparency, trust, and shared commitment are key factors influencing their effectiveness.
Integrating Ubiquitous Language Learning into the Workplace: A Lifelong Learning Model for Corporate Employees in Multinational Companies Fernando Castillo; Ethan Tan; Ava Lee
International Journal of Language and Ubiquitous Learning Vol. 3 No. 4 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijlul.v3i4.3006

Abstract

Background. Globalization and rapid digital transformation have increased the demand for continuous language learning among employees working in multinational corporations. Ubiquitous Language Learning (ULL), supported by mobile and cloud-based technologies, offers flexible, context-responsive opportunities for enhancing communicative competence beyond traditional training settings. Purpose. This study aims to design and evaluate a workplace-oriented ULL model that supports sustained English language learning among employees in multinational companies.   Method. A mixed-methods approach was employed, combining a quasi-experimental design involving 142 employees from three global corporations with qualitative insights from interviews and usage analytics. Results. Results showed significant improvements in employees' communicative performance, including enhanced vocabulary retention, greater confidence in cross-cultural interactions, and increased frequency of spontaneous workplace language use. Usage analytics demonstrated that learning effectiveness was highest when activities were integrated into authentic professional tasks rather than delivered as standalone modules. Conclusion. The study concludes that a well-designed ULL model promotes continuous, self-directed learning and supports employees' professional growth in multicultural corporate environments.