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All Journal Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming International Journal of Economics, Business and Accounting Research (IJEBAR) JASF (Journal of Accounting and Strategic Finance) Budimas : Jurnal Pengabdian Masyarakat
Edy Supriyono
Universitas Sebelas Maret
Religion Humanities Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Mechanical Engineering Public Health Social Sciences Other

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Inovasi Batik Print Malam: Upaya Pengentasan Kemiskinan di Solo Rahmawati Rahmawati; Edy Supriyono; Sarah Rum Handayani; Khairudin Khairudin
Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 5, No 1 (2022): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v5i1.3092

Abstract

Tujuan kegiatan ini meningkatkan perekonomian pengrajin batik di Kampung Batik Laweyan sebagai solusi pengentasan kemiskinan dengan melibatkan pihak Universitas Sebelas Maret, Pemda Surakarta dan UKM Batik Santosa selaku mitra selama periode April-Agustus 2021. Kegiatan ini meliputi pelatihan dan pendampingan pembuatan batik print malam dengan motif flora dan fauna, teknik pewarnaan dan peningkatan pemasaran hasil produksi melalui pameran dengan hasil yang cukup positif, dimana terjadi peningkatan produksi dan peningkatan penjualan rata-rata diatas 10% dari kondisi sebelumnya, sehingga pada akhirnya dapat mengentaskan kemiskinan di wilayah Laweyan.
EFFECT OF E-AUDIT, AI, AND BIG DATA ANALYTICS ON AUDIT QUALITY: EMPIRICAL STUDY AT BPK RI Tabita Salsabilla; Edy Supriyono
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19861

Abstract

This investigation purposes to obtain empirical evidence regarding the effects of e-audit, Artificial Intelligence (AI)-based audit technology, and Big Data Analytics (BDA) on financial audit quality at the Audit Board of the Republic of Indonesia (BPK RI). Primary data were gathered through structured questionnaires administered to BPK RI auditors, and respondents were selected via simple random sampling based on the Slovin formula with a ten-percent margin of error. Quantitative analysis was conducted utilizing IBM SPSS version 27, encompassing descriptive statistics, data quality tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The study establishes that both e-audit and Big Data Analytics (BDA) exert a statistically positive and significant effect on audit quality. In contrast, AI-based audit technology did not demonstrate a statistically positive and significant effect on audit quality. Keywords : e-Audit, Artificial Intelligence (AI)-Based Audit Technology, Big Data Analytics, Audit Quality
When Good Governance Matters: Digital Auditing and Public Sector Audit Quality Edy Supriyono; Yussri Sawani; Enny Susilowati Mardjono; Simon Nisja Putra Zai; Vicky Pratama Mahardika
JASF: Journal of Accounting and Strategic Finance Vol. 9 No. 1 (2026): JASF (Journal of Accounting and Strategic Finance) - June 2026
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v9i1.738

Abstract

Purpose: This study aims to examine the effects of Computer-Assisted Audit Techniques (CAATs), remote auditing, and professional scepticism on the quality of public sector audits, and to analyse the role of good governance moderation in these relationships. This study is important because digital-based public sector audits require governance support to enable technology and auditor judgment to improve public accountability. Method: This study uses a quantitative approach with auditors of the Supreme Audit Agency (BPK) in Central Java as respondents. The Sample used was 134 respondents. Data were obtained by distributing questionnaires. Data were collected through surveys and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4.0. Findings: The results indicate that remote auditing has a positive effect on the quality of public sector audits. In contrast, CAATs and professional scepticism had no direct effect. However, good governance has been shown to moderate the influence of CAATs, remote auditing, and professional scepticism on audit Quality. These findings suggest that audit technology and auditors' critical attitude do not work automatically but require strong governance support. Implications: The results of this study affirm the importance of strengthening digital audit governance, data Quality, Information System Integration, digital Evidence security, auditor independence, and follow-up of audit results. BPK needs to build a digital audit ecosystem that is not only focused on technology adoption but also on strengthening accountability and internal controls. Novelty/Value: This study demonstrates that good governance is a key condition for the effectiveness of audit technology and for professional scepticism in improving the quality of public sector audits.
USAHA HIDROPONIK UNTUK MENUNJANG EDU WISATA DI LEDOK DAWAN GROBOGAN Rahmawati; Sri Murni; Ari Kuncara Widagdo; Sri Hartoko; Edy Supriyono; Junaid M. Shaikh
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 2 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i2.20235

Abstract

Desa Ledokdawan, Grobogan memiliki potensi pertanian besar namun terkendala ketergantungan pada pertanian konvensional, rendahnya pengetahuan hidroponik, keterbatasan pemasaran, dan belum optimalnya potensi wisata edukasi. Program PKM ini bertujuan meningkatkan kapasitas masyarakat dalam penerapan hidroponik, pengembangan edu-wisata, perluasan pemasaran digital, dan peningkatan nilai ekonomi produk pertanian. Indikator keberhasilan dilihat dari jumlah peserta pelatihan, peningkatan skor pengetahuan, jumlah instalasi hidroponik, jumlah hasil panen, jumlah kunjungan wisata edukasi, dan jumlah akun marketplace aktif. Metode pelaksanaan dilakukan melalui tahapan sosialisasi yang terdiri dari observasi, persiapan, sosialisasi kepada masyarakat, dan pemaparan program; pelaksanaan kegiatan; pendampingan dan evaluasi; serta keberlanjutan program di lapangan setelah kegiatan selesai. Program ini berhasil membangun rintisan taman edukasi hidroponik sebagai sarana pembelajaran sekaligus destinasi wisata edukatif. Jumlah peserta pelatihan sebanyak 116 orang, peningkatan skor pengetahuan 30%, rata-rata 2 instalasi per rumah (1 instalasi 3 paralon), hasil panen 1,5 kg per rumah per bulan, dan kunjungan rata-rata 30 orang per bulan. Pemasaran digital melalui Shopee, Instagram, Facebook, dan WhatsApp Business masih dalam tahap pengembangan desain tampilan. Program ini berdampak positif pada ekonomi, pendidikan, dan keberlanjutan lingkungan, sehingga berpotensi menjadi model pengembangan desa berbasis pertanian modern dan edu-wisata berkelanjutan.
Co-Authors Ari Kuncara Widagdo Enny Susilowati Mardjono Junaid M. Shaikh Khairudin Khairudin Rahmawati RAHMAWATI RAHMAWATI Sarah Rum Handayani Simon Nisja Putra Zai Sri Hartoko SRI MURNI Tabita Salsabilla Vicky Pratama Mahardika Yussri Sawani