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All Journal Jurnal Akuntansi Kompetif Diklat Review : Jurnal manajemen pendidikan dan pelatihan
Reni Farwitawati
FEB Unilak
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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APAKAH PENGALAMAN AUDITOR MENJEMBATANI COMPETENCE DAN SKEPTISISME PROFESIONAL? BUKTI EMPIRIS DARI AKUNTAN PUBLIK Ika Berty Apriliyani; Reni Farwitawati
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Akuntabilitas Keuangan, Tata Kelola Perusahaan, dan Transformasi Akuntansi Berk
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.3041

Abstract

This study examines whether auditor Experience mediates the relationship between Competence and Professional Skepticism, while considering Conscientiousness as an auditor dispositional characteristic. Survey data were obtained from 80 auditors working at public accounting firms in Indonesia who had at least one year of audit experience and were analyzed using partial least squares structural equation modeling (PLS-SEM). The final measurement model retained three Experience indicators after two indicators that were conceptually closer to continuing professional development were excluded. The results show that Conscientiousness is positively associated with Professional Skepticism (β=0.438; p=0.012), while Competence is positively associated with Experience (β=0.920; p<0.001). Competence and Experience do not show significant direct relationships with Professional Skepticism. The specific indirect effects also provide no evidence that Experience mediates the relationships of either Conscientiousness or Competence with Professional Skepticism. These findings indicate that professional capability and accumulated audit exposure do not automatically translate into a skeptical mindset; dispositional characteristics remain relevant in explaining Professional Skepticism. The findings should be interpreted cautiously because of the high empirical overlap between Competence and Experience.
ASSISTANCE IN THE APPLICATION OF THE ARTIFICIAL INTELLIGENCE PARAPHRASING TOOL "QUILLBOT" IN ARTICLE WRITING Indah Muzdalifah; Dafwen Toresa; Fana Wiza; Reni Farwitawati
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 9 No. 3 (2025): Inovasi Pendidikan, Transformasi Digital, dan Pemberdayaan Masyarakat untuk Pem
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v9i3.2482

Abstract

Writing is a fundamental skill for writers, researchers, lecturers, and students, especially in academic contexts where clarity, structure, and proper referencing are essential. Beyond composing coherent sentences, academic writing demands the ability to integrate references ethically and effectively. One key technique is paraphrasing—rephrasing others’ ideas in one’s own words while preserving the original meaning. This requires linguistic precision and conceptual understanding, yet many educators still struggle with it. Recognizing this challenge, the Community Service (PKM) team initiated a program titled Assistance in the Application of Artificial Intelligence Paraphrasing Tool Technology “Quillbot. The initiative aimed to introduce and train educators in using Quillbot, an AI-powered tool designed to support ethical and plagiarism-free paraphrasing in scientific writing. Delivered through a participatory approach, the training combined theoretical insights with hands-on practice. The results were impactful: 70% of participants had never used Quillbot before, highlighting the program’s success in expanding technological literacy. All participants found the tool helpful in improving writing efficiency and language quality. Many felt newly motivated to write, citing increased confidence and productivity. Beyond technical skills, the program fostered ethical awareness in writing practices. Overall, this initiative significantly contributed to promoting responsible and effective use of AI in education.
Co-Authors Fana Wiza, Fana Ika Berty Apriliyani Muzdalifah, Indah Toresa, Dafwen