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All Journal Padjadjaran Journal of Dentistry Golden Ratio of Auditing Research
Putri, Gina
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Biochemistry, Genetics & Molecular Biology Dentistry Economics, Econometrics & Finance Health Professions Immunology & microbiology Medicine & Pharmacology Public Health Social Sciences

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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

Abstract

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.
Auditors' Understanding of Corporate Social Responsibility (CSR) in Audits Rahman, Fauzi; Putri, Gina
Golden Ratio of Auditing Research Vol. 3 No. 1 (2023): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v3i1.374

Abstract

This study explores auditors' understanding of Corporate Social Responsibility (CSR) in audit engagements, aiming to elucidate the complexities and challenges faced in evaluating CSR-related disclosures. The research investigates auditors' comprehension of CSR concepts, challenges encountered in auditing CSR disclosures, the influence of organizational culture, reliance on regulatory frameworks, and the necessity for continuous professional development. Utilizing a qualitative research approach, data was gathered through interviews and literature reviews. Findings reveal a spectrum of understanding among auditors, influenced by factors such as education, training, and organizational culture. Challenges in auditing CSR disclosures include the subjective nature of CSR reporting, lack of standardized frameworks, and difficulties in assessing reliability. Organizational culture significantly shapes auditors' approaches, with ethical cultures prioritizing CSR considerations. Auditors rely on regulatory frameworks, particularly International Standards on Auditing (ISAs), yet face challenges in their application to CSR assurance. Continuous professional development emerges as crucial for enhancing auditors' competencies in auditing CSR activities. This study contributes to understanding the dynamics of CSR auditing, highlighting the importance of addressing challenges and promoting a culture of accountability and sustainability within audit firms.
Analysis of condylar head density and morphology in osteoporosis and non-osteoporosis patients: an observational descriptive study Putri, Gina; Jamil, Nur; Epsilawati, Lusi; Sitam, Suhardjo; Lita, Yurika; Nursin, Rohmat
Padjadjaran Journal of Dentistry Vol 37, No 1 (2025): March 2025
Publisher : Faculty of Dentistry Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/pjd.vol37no1.59209

Abstract

Introduction: Osteoporosis is a systemic bone disease characterized by increased bone fragility and susceptibility to fractures, decreased bone mass and changes in the bone’s microscopic structure, leading to increased porosity and decreased strength. This study aimed to evaluate the differences in the mandibular bone density and condylar head morphology between osteoporosis and non-osteoporosis patients. Methods: The study used an observational descriptive design with a cross-sectional approach. The study population using secondary data consisted of all panoramic radiography photos collected over a six-month period from July to December 2019.  A total of 24 radiographs were included, comprising women with osteoporosis (age 40 to 60 years) and without osteoporosis (aged 40 to 50 years). Bone density was measured using a region of interest (ROI) of 3x3mm through histogram analysis, while condyle shape was evaluated visually. The collected data were processed with t-test results. Results: This study found that right condyle osteoporosis mean 137.51 ± 17.3, right condyle non osteoporosis 143.65 ± 21,1. Left condyle osteoporosis 133.46 ± 18,6, and left condyle non osteoporosis 143.64 ± 18. The mandibular bone density in condylar region was lower in osteoporosis patients by 6.14 pixels on the right side and 10.48 pixels on the left side. The result of the statistical analysis in all groups were p value > 0,05. However, the t-test results indicated no statistically significant differences between two groups. In terms of morphology, the oval shape was the most common in both groups. The bird beak shape was observed exclusively in the osteoporosis group, while the flat shape was more prevalent in the non-osteoporosis group. Conclusion: This study suggests that the mandibular bone density in osteoporosis patients is lower than in the non-osteoporosis group. However, this difference was not statistically significant. Additionally, changes in condylar head morphology did not correlate with osteoporosis status or reflect the observed differences in bone density.
Co-Authors Jamil, Nur Lita, Yurika Lusi Epsilawati Nursin, Rohmat Permadi, Eka Pratama, Dedi Rahman, Fadhil Rahman, Fauzi Suhardjo Sitam, Suhardjo Wulandari, Dina