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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) BALANCE Jurnal Akuntansi dan Bisnis Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Ekonomi dan Bisnis Terapan Journal of Economics and Business UBS JAKED Jurnal Abdimas Bina Bangsa Jurnal Bisnis Mahasiswa Jurnal Pengabdian Masyarakat Aufa (JPMA) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Pusat Inovasi Masyarakat
Winarningsih, Srihadi
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Journal : JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)

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The Impact of Big Data Analytics on Audit Quality in the Digital Era Rozana, Anisa shafa Aunur; Winarningsih, Srihadi; Yadiati, Winwin
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2878

Abstract

This study aims to examine the impact of Big Data Analytics on Audit Quality using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach. The research involved 120 respondents consisting of auditors from Big Ten public accounting firms in Indonesia. The Big Data Analytics variable was measured based on five main dimensions: volume, velocity, variety, veracity, and value. The results indicate that Big Data Analytics has a positive and significant effect on Audit Quality. This relationship is demonstrated by a path coefficient in the moderate category, with a significance level below the five percent threshold. The coefficient of determination shows that nearly half of the variation in Audit Quality can be explained by Big Data Analytics. These findings confirm that effective implementation of Big Data Analytics can enhance the effectiveness, efficiency, and reliability of the audit process. The study also supports the application of the Technology Acceptance Model framework, where perceived usefulness and ease of use of technology contribute to improved audit quality. The practical implications of this research highlight the importance of data-driven strategies in enhancing audit quality in today's digital era.
Literature Review: the Relationship Between Internal Control System of the Government (SPIP), Good Government Governance (GGG), and Fraud Prevention Amsaroka, Muhamad Hayan; Yadiati, Winwin; Winarningsih, Srihadi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2440

Abstract

The aim of this article is to clarify the connection between the government's internal control system, good government governance, and endeavors to thwart fraud, alongside the influencing factors. The methodology utilized encompasses a review of literature utilizing data drawn from international and national journals, with a total of 23 journals as the sample. From the analysis, it was determined that good government governance serves as an intermediary between the internal control system of government and the action of fraud prevention. In simpler terms, the more robust the internal control, the more adept it is at fostering effective and high-quality good governance, ultimately bolstering efforts to prevent fraud. Elements that must be taken into account for effective fraud prevention encompass: (1) Enhancing internal government supervision involves documenting and reinforcing the organization's dedication to the relevant code of ethics and conduct; (2) Ensuring a distinct division of roles and responsibilities; (3) Interpreting regulations comprehensively and ensuring consistent, unambiguous, and clear meanings; (4) It is essential to have qualified personnel matching their fields and expertise, whether through recruitment or competency development like education and training; (5) Utilizing information technology; (6) Conducting effective risk assessment and monitoring is crucial for overseeing organizational and identifying potential fraud risks.
The Influence of the Effectiveness of the Internal Audit Function and Organizational Culture on the Implementation of Internal Control and its Impact on Fraud Prevention in Regional General Hospitals in the West Java Region Irawan, Nugrahadi Fajria; Winarningsih, Srihadi; Mubarrok, Ahmad Zakie
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2555

Abstract

This research aims to determine how the effectiveness of the internal audit function and organizational culture influence fraud prevention through the implementation of internal control in the West Java Regional Regional Hospital. The factors tested in this research are the effectiveness of the internal audit function and organizational culture as independent variables, the implementation of internal control as a mediating variable, while fraud prevention as the dependent variable. The research method used is explanatory. The population in this study was all 57 hospitals in the West Java region. The sampling technique used was a probability sampling technique with a simple random sampling method, so that the research sample was all 41 hospitals in the West Java region. The analysis method used is Structural Equation Modeling¬-Partial Least Square (SEM-PLS) using SmartPLS software. The research results show that the effectiveness of the internal audit function and organizational culture has a direct influence on the implementation of internal control, the effectiveness of the internal audit function and organizational culture has a direct influence on fraud prevention, the implementation of internal control has a direct influence on fraud prevention, as well as the effectiveness of the internal audit function and culture Organizations have an indirect influence on fraud prevention mediated by the implementation of internal controls.
Co-Authors Adiningsih, Tutut Alwi, Mochamad Aminuddin, Novia Amsaroka, Muhamad Hayan Anindya, Desy Astrid Asmawanti-s, Dri Citra Sukmadilaga Daris, Fiki Taufik Devano, Sony Dewi Febriani Dzikra, Nadya Fajar, Akhmad Hasibuan, Ahmad Basid Heryah, N. Irawady, Cahya Irawan, Nugrahadi Fajria Irfani, Khansha Sindra Julialevi, Karina Odia Lestari, Sri Widi Lidya Agustina Megawati, Lokita Rizky Mochammad Ridwan Mubarrok, Ahmad Zakie Nanik Rahayu Ngirfan, Achmad PARDEDE, Mazmur Petrolis Nusa Perdana, Petrolis Nusa Pramono, Sigid Eko Putri, Rizki Dwi Utami Rozana, Anisa shafa Aunur Saputra, Rishi Satria, Dy Ilham Sembiring, Rinawati Solihat, Iis Sulhani, Sulhani Syafiqoh, Dzahniya Wahyudin Zarkasyi, M. Wida Rahmayani, Melia Widayanti, Asti Yadiati, Winwin Zaldy Adrianto Zarkasyi , Moh. Wahyudin Zarkasyi, Mochammad Wahyudin Zarkasyi, Wahyudin