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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) JURNAL MUARA PENDIDIKAN
Indrayati
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Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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The Effectiveness Of The Application Of Audit Tools And Linked Archive System (Atlas) On The Financial Statement Audit Process (Case Study at Public Accounting Firm Hari Purnomo & Jaswadi) Nur Rohmah, Niken; Jaswadi, Jaswadi; Indrayati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.724

Abstract

The development of information technology has significantly impacted various fields, including audit practice. A notable advancement is the ATLAS application, an electronic working paper designed to assist auditors in filling out work papers. This research aimed to examine the application of ATLAS and assess its effectiveness in the financial statement audit process at KAP Hari Purnomo & Jaswadi. Using a descriptive qualitative approach, data were collected through interviews with auditors. The findings revealed that KAP Hari Purnomo & Jaswadi had comprehensively implemented the ATLAS application, covering all stages from pre-engagement, risk assessment, and risk response to reporting. The ATLAS application proved effective, as it streamlined and facilitated auditors' work in inputting audit data. The integration of all audit stages within the ATLAS application demonstrated its efficiency and effectiveness in the financial statement audit process, making it a valuable tool for auditors at KAP Hari Purnomo & Jaswadi.
OPTIMALISASI TEKNOLOGI AI: PENGARUH CHATGPT TERHADAP MOTIVASI BELAJAR MAHASISWA DI INSTITUT WIDYA PRATAMA Siswanto, Victorianus Aries; Pudji Wahjuningsih, Tri; Indrayati
Jurnal Muara Pendidikan Vol. 10 No. 1 (2025): Jurnal Muara Pendidikan, Vol 10 Issue 1, Juni 2025
Publisher : LPPM Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/mp.v10i1.2943

Abstract

The rapid advancement of Artificial Intelligence (AI) technology has significantly impacted various sectors, including education. One of the AI innovations currently gaining widespread use in education is ChatGPT. The implementation of ChatGPT in the teaching and learning process offers several conveniences for students. However, it also raises the question: how does the use of ChatGPT influence students' learning motivation? This study aims to analyze the effect of using ChatGPT, a rapidly developing AI innovation in education, on students' learning motivation at Widya Pratama Institute of Pekalongan. Using a quantitative approach, data were collected via a questionnaire with 103 respondents. The research instruments were tested for validity, reliability, and normality before being analyzed using correlation and linear regression tests. The results show a strong positive correlation between the use of ChatGPT and students' learning motivation, with a correlation coefficient (R) of 0.702. Further linear regression analysis confirms that the use of ChatGPT significantly affects students' learning motivation (significance value = 0.000 < 0.05). These findings suggest that integrating ChatGPT into university courses has the potential to enhance students' learning motivation. Keywords: ChatGPT, Learning Motivation, Artificial Intelligence, Higher Education.
The Effectiveness Of The Application Of Audit Tools And Linked Archive System (Atlas) On The Financial Statement Audit Process (Case Study at Public Accounting Firm Hari Purnomo & Jaswadi) Nur Rohmah, Niken; Jaswadi, Jaswadi; Indrayati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.724

Abstract

The development of information technology has significantly impacted various fields, including audit practice. A notable advancement is the ATLAS application, an electronic working paper designed to assist auditors in filling out work papers. This research aimed to examine the application of ATLAS and assess its effectiveness in the financial statement audit process at KAP Hari Purnomo & Jaswadi. Using a descriptive qualitative approach, data were collected through interviews with auditors. The findings revealed that KAP Hari Purnomo & Jaswadi had comprehensively implemented the ATLAS application, covering all stages from pre-engagement, risk assessment, and risk response to reporting. The ATLAS application proved effective, as it streamlined and facilitated auditors' work in inputting audit data. The integration of all audit stages within the ATLAS application demonstrated its efficiency and effectiveness in the financial statement audit process, making it a valuable tool for auditors at KAP Hari Purnomo & Jaswadi.
Co-Authors Jaswadi JASWADI, Jaswadi Nur Rohmah, Niken Pudji Wahjuningsih, Tri Victorianus Aries Siswanto