Garuda - Garba Rujukan Digital

Auditing in the Digital Era: Challenges and Opportunities for Auditor Rahman, Fadhil; Putri, Gina; Wulandari, Dina; Pratama, Dedi; Permadi, Eka
Golden Ratio of Auditing Research Vol. 1 No. 2 (2021): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v1i2.367

This qualitative study explores the challenges and opportunities faced by auditors in the digital era, focusing on data privacy concerns, cybersecurity threats, skills shortages, and regulatory complexities. Grounded theory methodology was employed to analyze literature encompassing auditing in the digital environment. Data collected from various scholarly sources were systematically reviewed, synthesized, and analyzed using open and axial coding techniques. The findings reveal that auditors encounter significant challenges related to navigating stringent data privacy regulations such as the GDPR and CCPA, addressing evolving cybersecurity threats, mitigating skills shortages in critical areas like data analytics and cybersecurity, and complying with dynamic regulatory frameworks like ISAs, GAAS, and SOX. However, amidst these challenges, auditors also have opportunities to enhance audit quality through advanced technologies like data analytics and AI, expand their scope of assurance services, and improve client collaboration using digital communication tools. The study underscores the importance of proactive measures to address skills shortages, foster collaboration between auditors and stakeholders, and adapt audit methodologies to the digital landscape. Overall, the research provides insights into the complex interplay between auditors, digital technologies, and regulatory environments, offering implications for audit practice, education, and research.

Pemanfaatan Sistem Informasi Geografi untuk Pemetaan Kawasan Produksi Komoditas Unggulan Tanaman Buah-buahan Tahunan di Kabupaten Tanah Datar Wulandari, Dina; Syarief, Azhari
Al-DYAS Vol 3 No 3 (2024): OKTOBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/aldyas.v3i3.3559

Village area development planning is closely related to the agricultural sector. The development of superior fruit horticultural commodities can utilize Geographic Information Systems (GIS). This research aims to identify superior annual fruit crop commodities in Tanah Datar Regency and map the production areas of these commodities. This research is quantitative descriptive, where superior products are determined through Location Quotient (LQ) analysis, while production area mapping uses Getis-Ord Gi* Hot Spot analysis at the sub-district level. The results of the analysis show that the leading commodity for fruit crops in Tanah Datar Regency is avocado. The Getis-Ord Gi* Hot Spot analysis shows that the location of the leading area with the highest spatial production value is in Lintau Buo District, with commodities such as star fruit, duku, lemon, longan, mango and pineapple.

Pengaruh Aktivitas Pemasaran, Aset Tidak Berwujud, dan Pertumbuhan Penjualan Terhadap Nilai Perusahaan pada perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Wulandari, Dina; Fitria, Yunita
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 8 No. 3 (2023): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jiam.v8i3.13625

Penelitian ini bertujuan untuk mengetahui pengaruh mengenai aktivitas pemasaran, aset tidak berwujud, pertumbuhan penjualan terhadap nilai perusahaan dengan menggunakan perusahaan manufaktur sub sektor makanan dan minuman yang telah terdaftar di Bursa Efek Indonesia sebagai sampel penelitian dengan periode pengamatan dari tahun 2015-2019. Berdasarkan teknik penyaringan sampel dengan menggunakan teknik purposive sampling diperoleh sampel sebanyak 14 perusahaan. Alat analisis dalam penelitian ini menggunakan analisis statistik deskriptif dan analisis regresi linier berganda. Hasil penelitian ini menyatakan bahwa: 1). Aktivitas pemasaran berpengaruh positif dan tidak signifikan terhadap nilai perusahaan. 2). Aset tidak berwujud berpengaruh positif dan signifikan terhadap nilai perusahaan. 3). Pertumbuhan penjualan berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan. Kata kunci: Nilai Perusahaan, Aktivitas Pemasaran, Aset Tidak Berwujud, Pertumbuhan Penjualan

Auditing in the Digital Era: Challenges and Opportunities for Auditor Rahman, Fadhil; Putri, Gina; Wulandari, Dina; Pratama, Dedi; Permadi, Eka
Golden Ratio of Auditing Research Vol. 1 No. 2 (2021): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v1i2.367

This qualitative study explores the challenges and opportunities faced by auditors in the digital era, focusing on data privacy concerns, cybersecurity threats, skills shortages, and regulatory complexities. Grounded theory methodology was employed to analyze literature encompassing auditing in the digital environment. Data collected from various scholarly sources were systematically reviewed, synthesized, and analyzed using open and axial coding techniques. The findings reveal that auditors encounter significant challenges related to navigating stringent data privacy regulations such as the GDPR and CCPA, addressing evolving cybersecurity threats, mitigating skills shortages in critical areas like data analytics and cybersecurity, and complying with dynamic regulatory frameworks like ISAs, GAAS, and SOX. However, amidst these challenges, auditors also have opportunities to enhance audit quality through advanced technologies like data analytics and AI, expand their scope of assurance services, and improve client collaboration using digital communication tools. The study underscores the importance of proactive measures to address skills shortages, foster collaboration between auditors and stakeholders, and adapt audit methodologies to the digital landscape. Overall, the research provides insights into the complex interplay between auditors, digital technologies, and regulatory environments, offering implications for audit practice, education, and research.

The Influence of Social Capital on Reading Interest among Book Party Participants Wulandari, Dina; Hak, Ade Abdul
Lentera Pustaka: Jurnal Kajian Ilmu Perpustakaan, Informasi dan Kearsipan Vol 11, No 2 (2025): December
Publisher : Library and Information Science Study Program, Faculty of Humanities, Univ. Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/lenpust.v11i2.76897

Background: The low reading interest of Indonesian society remains a crucial problem in the era of rapid development of digital information flow. Reading communities are an alternative that can be used to overcome this problem because within the community there is social capital that can be utilized by its members. One community that shows a high social capital is Jakarta Book Party Community.Objective: This study aims to determine the effect of social capital consisting of norms, trust, and social networks on the reading interest of Jakarta Book Party Community participants.Methods: This study uses a quantitative approach with a data collection method through the distribution of questionnaires to 91 samples who are active participants in Jakarta Book Party activities.Results: The results of this study indicate that partially the trust variable (b = 1.193; sig. = 0.000) and the social network variable (b = 0.795; sig. = 0.000) have a positive and significant effect on reading interest, while the norm variable (b = -1.032; sig. = 0.000) actually has a negative and significant effect on reading interest. Meanwhile, simultaneously, the variables of norms, trust, and social networks (F count 112.955 > F table 2.71; sig. = 0.000 < 0.05) have a significant influence on the reading interest of Jakarta Book Party participants.Conclusion: This research confirms that trust and social networks have a significant and positive influence on the reading interest of Jakarta Book Party participants, norms have a significant and negative influence on the reading interest of Jakarta Book Party participants.

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