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ruth, ruth
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Library & Information Science Nursing Public Health Social Sciences Other

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PENGARUH GENDER, PENGALAMAN AUDITOR DAN BIG DATA ANALYTICS TERHADAP AUDIT JUDGMENT Ruth, Ruth; Kurniawati, Kurniawati
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i2.557

Abstract

Kualitas audit, salah satunya sangat bergantung pada kualitas judgment yang dihasilkan oleh auditor. Tujuan penelitian ini adalah untuk mengetahui pengaruh gender, pengalaman auditor, dan big data analytics terhadap audit judgment. Di samping itu, penelitian ini ingin mengetahui pemahaman dari auditor yang belum menggunakan big data analytics mengenai manfaat, hambatan, dan urgensi penggunaan teknologi tersebut dalam proses audit. Penelitian ini bersifat kuantitatif, dengan jumlah sampel sebanyak 101 auditor yang bekerja di Kantor Akuntan Publik (KAP) di wilayah DKI Jakarta. Data primer dikumpulkan dengan metode purposive sampling melalui penyebaran kuesioner dan diolah menggunakan IBM SPSS versi 27.0. Hasil penelitian dengan menggunakan metode regresi linear berganda menyimpulkan bahwa gender tidak berpengaruh signifikan terhadap audit judgment. Sedangkan pengalaman auditor dan big data analytics berpengaruh signifikan terhadap audit judgment. Terdapat beberapa auditor yang masih belum memahami konsep big data analytics dan sebagian besar dari responden yang belum menggunakan big data analytics merasa belum ada urgensi untuk mengadopsi teknologi ini. Hambatan utama dalam penerapan big data analytics meliputi biaya investasi yang tinggi dan resistensi auditor dalam mempelajari teknologi baru. Berdasarkan hasil penelitian, diharapkan auditor dapat mengkombinasikan pengalaman yang dimilikinya dengan penggunaan teknologi seperti big data analytic sehingga kualitas audit judgement yang dihasilkan dapat lebih optimal.
Implementation of a Web-Based Management Information System for Monitoring Sales and Stock of Goods in MSMEs Rahmah, Ummiati; Awaliyah, Neneng; Iskandar, Akbar; Ruth, Ruth
Jurnal Abdimas Cendekiawan Indonesia Vol. 3 No. 2 (2026): May
Publisher : Yayasan Cendekiawan Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56134/jaci.v3i2.172

Abstract

Digital transformation is crucial for Micro, Small, and Medium Enterprises (MSMEs) to improve business management effectiveness and competitiveness in the digital economy. However, most MSMEs still rely on manual transaction recording and inventory management, leading to operational constraints such as data entry errors, delays in preparing sales reports, and difficulties with real-time inventory monitoring. This community service activity aims to implement a web-based management information system to support sales monitoring and inventory management at Lasari Kopi MSME in Makassar City. The novelty of this activity lies in integrating sales monitoring, automated transaction recording, and real-time inventory management into a single web-based dashboard tailored to the operational needs of small-scale MSMEs. The implementation method uses an implementative-participatory approach through the stages of identifying partner needs, system development, application implementation, user training, and system evaluation. The evaluation was conducted using Black Box Testing and the System Usability Scale (SUS), with 15 respondents, including business owners and MSME employees. The implementation results show that all system features function as intended, with no functional errors. Furthermore, the usability evaluation achieved a SUS score of 89.4, which is considered Excellent. The system implementation also successfully improved business operational efficiency by accelerating the transaction recording process from an average of 4–5 minutes to 1–2 minutes and improving the accuracy of real-time inventory monitoring. Thus, the implementation of a web-based management information system has proven to support the digital transformation of MSMEs by improving administrative effectiveness, operational efficiency, and more integrated and sustainable business data management.
Co-Authors Akbar Iskandar Awaliyah, Neneng Kurniawati Kurniawati Ummiati Rahmah