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.

Construction Contracts Without Deeds of Consolidation and Customary Land Compensation: Case Study Padang Sicincin Toll Project Rahman, Fadhil; Azheri, Busyra; Fendri, Azmi
Nagari Law Review Vol 8 No 1 (2024): Nagari Law Review
Publisher : Faculty of Law, Andalas University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/nalrev.v.8.i.1.p.103-114.2024

The padang-sicincin toll road construction project in Indonesia aims to accelerate infrastructure development and improve regional connectivity in Sumatra. However, the project faces legal and social obstacles, particularly in land acquisition for the public interest on customary land. Customary land, owned by specific communities, often leads to conflicts due to differences in property rights and compensation. The land acquisition process can hamper project implementation and harm indigenous people. This study uses an empirical juridical approach, analyzing primary data from interviews, field situation data, and relevant laws and regulations. The research concludes that there is a need to improve the rules and stages of land acquisition related to customary law community areas and the maturation of national development program planning. Additionally, improved regulations and applications related to land acquisition must be completed before a construction work contract is made. This research can contribute to developing construction law and protecting customary land rights in Indonesia.

Pemanfaatan Media Sosial dan Video Edukasi dalam Aksi Sosial Mahasiswa M. Fadhilur Rahman; Muhammad Anshori; Samsul Arifin; rahman, fadhil
SINAR: Sinergi Pengabdian dan Inovasi untuk Masyarakat Vol 1 No 02 (2025): April
Publisher : CV. Laskar Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65678/sinar.v1i02.119

Kegiatan pengabdian kepada masyarakat yang dilaksanakan oleh mahasiswa bertujuan untuk memberikan kontribusi nyata dalam membantu meringankan beban masyarakat kurang mampu di Desa Lubawang, Kecamatan Banyuglugur, Kabupaten Situbondo. Melalui pendekatan aksi sosial berupa penggalangan dana dan pembagian sembako, mahasiswa juga memanfaatkan media sosial dan platform video daring sebagai sarana edukasi dan dokumentasi kegiatan. Proses pembuatan video dilakukan secara mandiri dengan menggunakan perangkat sederhana dan disebarluaskan melalui media sosial untuk menjangkau audiens yang lebih luas serta meningkatkan kesadaran akan pentingnya solidaritas sosial. Hasil kegiatan menunjukkan bahwa pemanfaatan media digital tidak hanya efektif dalam menyampaikan pesan, tetapi juga dapat memperkuat hubungan antara mahasiswa dan masyarakat. Kegiatan ini menjadi contoh praktik baik keterlibatan generasi muda dalam kegiatan sosial berbasis teknologi dan komunikasi.

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.

Operational Cost Efficiency in Tobacco Industry Distribution Using Integer Programming via Excel Solver M. Fadhilurrahman; Ahmad Khairi; Emmanuel E. Uye; rahman, fadhil
JOKI: Jurnal Komputasi dan Informatika Vol 2 No 1 (2025): June 2025
Publisher : CV. Laskar Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65678/joki.v2i1.157

Efficient transportation management plays a vital role in minimizing operational costs in the tobacco manufacturing industry. This study presents the application of Integer Programming using Excel Solver to optimize distribution logistics and reduce transportation expenses in a cigarette factory. The research employs a quantitative descriptive approach using simulated data representing production capacities and regional demand. A linear programming model is constructed to minimize total transportation costs while considering constraints such as factory capacity, regional demand, and non-negativity of shipment volumes. Excel Solver, as an accessible and widely adopted optimization tool, is utilized to determine the optimal allocation of product deliveries from factories to various distribution zones. The results indicate that Solver provides a cost-effective and practical solution for identifying optimal transport routes, reducing overall distribution costs, and improving operational efficiency. Furthermore, sensitivity analysis reveals the robustness of the model in responding to changes in cost parameters and capacity constraints. The study highlights the strategic potential of spreadsheet-based decision support systems in enhancing supply chain efficiency within the tobacco industry and similar manufacturing sectors..

Implementasi Sistem Rekomendasi Cerdas Berbasis SAW untuk Menentukan Kos Putri Terbaik di Wilayah Jabodetabek Efendi, Rusdi; Afif, Hasnan; Nabir, Nazwa Abelia; Aliya, Moza Gina; Andini, Vania Raissa; Utami, Dara; Rahman, Fadhil; Miranti, Miranti
Jurnal Teknik Informatika dan Desain Komunikasi Visual Vol 5 No 1 (2026): Vol. 5 No. 1 (2025): Jurnal Teknik Informatika dan Desain Komunikasi Visual
Publisher : Fakultas Komputer Dan Desain

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/rsy69z65

Penelitian ini bertujuan mengimplementasikan sebuah sistem cerdas untuk merekomendasikan kos putri terbaik di wilayah Jabodetabek secara objektif dan terukur. Permasalahan utama dalam penelitian ini adalah banyaknya alternatif dengan variasi harga, fasilitas, dan kualitas yang sering kali menimbulkan subjektivitas dalam pengambilan keputusan untuk pemilihan kos. Data penelitian ini bersumber dari platform Mamikos dengan total 367 alternatif kos yang telah melalui tahap pra-pemrosesan. Evaluasi dilakukan berdasarkan enam kriteria utama, yaitu harga sewa, rating pengguna, ukuran kamar, fasilitas listrik, ketersediaan kamar, dan tipe kos, dengan pembobotan sesuai tingkat kepentingannya. Metode yang akan digunakan dalam penelitian ini adalah Simple Additive Weighting (SAW). Metode ini digunakan karena kemampuannya dalam menyelesaikan permasalahan pengambilan keputusan multikriteria secara sederhana dan transparan. Dari hasil perhitungan menunjukkan bahwa kriteria harga dan rating memiliki pengaruh dominan terhadap hasil rekomendasi sedangkan alternatif dengan nilai preferensi tertinggi adalah Kost Apik Pondok Sally Tipe A dengan skor 0,8899. Dengan demikian sistem yang dikembangkan ini terbukti mampu membantu mahasiswa dan pekerja perempuan dalam menentukan pilihan kos yang optimal secara efektif dan akurat

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