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All Journal Journal The Winners Business Economic, Communication, and Social Sciences Journal (BECOSS) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS
Deniswara, Kevin
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Analysis on Behavioral Intention of Financial Auditors in Adopting Big Data Analytics Mulyawan, Archie Nathanael; Deniswara, Kevin; Setiadi, Rudy
Business Economic, Communication, and Social Sciences Journal (BECOSS) Vol. 6 No. 2 (2024): BECOSS
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/becossjournal.v6i2.11538

Abstract

The rapid development of technology brings significant changes to all business activities, where auditors need to collaborate with IT. A financial auditor's ability to adopt the system is caused by several factors that encourage greater audit competence, where in-depth analysis is needed to identify all these factors, so this research aims to analyse financial auditors in adopting Big Data Analytics in financial report audits with the UTAUT Model. This research uses an explanatory quantitative method by gathering 70 auditors from public accounting firms in the Jakarta area by adopting SEM-PLS which was processed with SmartPls ver3. The results found all variables have a positive effect on behavioural intention. However, the relationship is not moderated by gender and Audit firm size. Thus, it is known that large and small Audit firm size have already adopted big data analytics, where the advances of companies require auditors to be able to practice. Therefore, it is necessary to analyst the potential of auditors to improve audit quality. Keywords: Big data analytics, Financial auditors, UTAUT model, Audit quality
The Role of External Auditor in the Adoption of Computer-Assisted Audit Techniques with Unified Theory of Acceptance and Use of Technology: An Empirical Study in Public Audit Firms in Jakarta Deniswara, Kevin; Henky, Thomas; Mulyawan, Archie Nathanael; Armand, Wishnu Kameshwara; Mustapha, Mazlina
Journal The Winners Vol. 24 No. 1 (2023): Journal The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v24i1.8124

Abstract

The research aimed to analyze factors that influence acceptance of Computer Assisted Audit Techniques (CAATs) among external auditors in Public Audit Firms in Jakarta. The Unified Theory of Acceptance and Use of Technology (UTAUT) approach was used for this analysis. Technological advancements had an effect on auditors' ability to adopt audit software. However, it had been found that there was no preparation or openness from auditors, leading to suboptimal utilization of audit implementation software and affected the presentation of audit information. This investigation adopted a quantitative method by distributing close-ended questionnaires to external auditors in audit firms in Jakarta. Data were analyzed using Partial Least Square with SmartPLS Ver 3. The results show that social influence affected behavioral intention of external auditors in Jakarta in adopting and using CAATs. Expectancy performance, effort expectancy, and facilitating conditions do not affect behavioral intention of external auditors in adopting and using CAATs. The research generates contributions that can be further directed toward the development of auditors’ competencies in optimizing technology in audit.
EMPOWERING MICRO, SMALL MEDIUM ENTERPRISE (MSMES) THROUGH E-COMMERCE PLATFORMS IN SUKODONO VILLAGE, TAHUNAN DISTRICT, JEPARA REGENCY, CENTRAL JAVA, INDONESIA Meiryani, Meiryani; Syamil, Ahmad; Deniswara, Kevin; Kurniawan, Bambang Kartono; Angelus, Micheal
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 2 No. 3 (2024): Juni
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v2i3.835

Abstract

This community service activity has the spirit to encourage and increase the competitiveness of small and medium enterprises (MSMEs) in Sukodono Village, Tahunan District, Jepara Regency, Central Java in increasing income and improving the Indonesian economy and has proven to be a safety valve for the national economy in times of crisis. Sukodono Village The village has an area of ​​1.8 Ha and consists of 5 hamlets, namely Karang Anyar, Krajan, Sukodono, Kramat, and Sentono. This village is inhabited by around 6,000 people and 2,007 families. The various problems that exist in MSMEs actually make MSMEs unable to compete, running in place, and even going bankrupt. So that MSMEs can increase income, obtain capital by assisting MSMEs in recording financial administration properly and correctly and utilizing e-commerce platforms to increase income, MSME assistance and training are needed that help MSMEs in the process of recording financial administration and going online properly and correctly. in accordance with applicable standards. The aim of this service is to help with the difficulties faced by MSME entrepreneurs in Sukodono Village, Tahunan District, Jepara Regency, Central Java, such as many sales being carried out conventionally, not yet recording financial reports, unorganized inventory and so on. This service activity is planned to be carried out in a hybrid manner, namely onsite and online. The methods used are mentoring/training/workshops and coaching. It is hoped that the results of this service can be used for MSME activities in increasing MSME income so that it can increase the competitiveness of MSMEs so that the contribution of MSMEs to the economic sector will be wider and greater. The results of this activity are that MSMEs in Sukodono Village, Tahunan District, Jepara Regency, Central Java are able to prepare financial reports in accordance with applicable regulations and are able to use and implement digital technology in selling merchandise and it is hoped that this can develop the MSME business in Sukodono Village, Tahunan District, Jepara Regency, Central Java. It is hoped that MSMEs can increase efficiency in managing their finances and increase sales through e-commerce based marketing.
Co-Authors Angelus, Micheal Armand, Wishnu Kameshwara Henky, Thomas Kurniawan, Bambang Kartono Meiryani, Meiryani Mulyawan, Archie Nathanael Mustapha, Mazlina Setiadi, Rudy Syamil, Ahmad