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AUDITING CLASS REFERENCE: LITERATURE REVIEW OF THE STANDARD ANALYTICAL PROCEDURES FOR AUDITING Hendi; Harsono, Budi; Averina; Alvina; Tedia
Global Financial Accounting Journal Vol. 9 No. 1 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i1.10056

Purpose – This research aims to summarize the work of existing scientific articles and review literature on the standard analytical procedures for auditing, to serve as additional guiding literature that can be used as a reference for learning and research ideas related to analytical procedures in auditing classes or courses. Research Method – Through qualitative analysis using a systematic literature study with a meta-analysis of 10 accredited international articles, this research summarizes and identifies research results and lessons learned, implications, and future research directions from the existing literature on standard analytical procedures for auditing. This research is expected to provide a foundation for further learning and research on aspects of analytical procedures in the audit process. Findings – The results of this study indicate that research directions that can be considered on the topic of standard analytical procedures for audits are the integration of the latest technology, automation of procedures, comparative application analysis, and ways to improve auditor competence in an audit environment that is constantly required to evolve with the times and the industry. This study confirms that the topic of standard analytical procedures for auditing has a lot of room and potential to be explored and evaluated in the future. Implication – This study has important implications for academics, universities, educators, and students as users of teaching and learning materials about the field of auditing, as well as developers of research and policy in the audit sector.

CEO TENURE AND SUSTAINABILITY PERFORMANCE: THE ROLE OF INSTITUTIONAL OWNERSHIP AND BOARD INDEPENDENCE Septiany, Sheila; Mirabelle, Eileen; Harsono, Budi; Tang, Sukiantono; Serly; Ivone
Global Financial Accounting Journal Vol. 9 No. 1 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i1.10286

Purpose – This study examines the effect of CEO tenure on sustainability performance, considering the roles of board independence and institutional ownership in companies listed on the Indonesia Stock Exchange (IDX). Research Method – The study used a purposive sampling method and collected data from annual and sustainability reports of IDX-listed companies from 2018 to 2022. Panel data regression analysis was conducted using EViews. Findings – CEO tenure has a significant positive impact on sustainability performance. CEOs with longer tenures are more effective in aligning CSR strategies with long-term goals. Board independence strengthens this effect by providing oversight, while institutional ownership improves transparency and accountability. Implication – CEO tenure supports long-term sustainability efforts. Independent boards and institutional ownership help ensure consistency and reduce the risk of managerial entrenchment.

PURWARUPA SEL SURYA BERLAPISKAN MATERIAL SENG OKSIDA (ZnO) MENGGUNAKAN METODE DOCTOR BLADE COATING Sutanto, Kevin; Harsono, Budi; Estrada, Richie; Liman, Johansah
Jurnal Informatika dan Teknik Elektro Terapan Vol. 13 No. 3 (2025)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jitet.v13i3.7234

Kebutuhan akan sumber energi alternatif yang bersih dan berkelanjutan mendorong pengembangan teknologi sel surya, salah satunya dengan memanfaatkan material semikonduktor lapisan tipis. Seng oksida (ZnO) merupakan salah satu kandidat material yang menjanjikan karena memiliki celah pita lebar, transparansi optik tinggi, serta kemudahan dalam proses fabrikasi. Penelitian ini membahas pengembangan purwarupa sel surya berbasis lapisan tunggal ZnO dengan prosedur pelapisan menggunakan metode doctor blade pada substrat PCB berpola sisir sebagai elektroda konduktif. Pasta ZnO dengan konsentrasi 40% disintesis dan diaplikasikan secara merata, kemudian dikeringkan untuk membentuk lapisan homogen. Dua variasi celah elektroda, yaitu 1 mm dan 2 mm, digunakan untuk mengevaluasi pengaruh konfigurasi elektroda terhadap kinerja perangkat. Karakterisasi dilakukan secara optikal melalui pengukuran transmitansi dan absorbansi, serta secara elektrikal dengan pengujian tegangan keluaran pada kondisi gelap, paparan sinar matahari, dan sumber cahaya buatan. Hasil menunjukkan bahwa lapisan ZnO memiliki absorbansi tinggi pada panjang gelombang 300–500 nm, yang penting dalam proses fotogenerasi muatan. Sementara itu, sel surya dengan celah 2 mm menunjukkan kinerja elektrikal lebih baik dibandingkan dengan celah 1 mm, ditandai oleh tegangan bocor lebih rendah dan tegangan keluaran lebih tinggi.

AUDITOR CHARACTERISTICS AND TAX AVOIDANCE: THE MEDIATING EFFECT OF AUDIT QUALITY Hendi, Hendi; Harsono, Budi; Silvana, Versia
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 14, No 1 (2025): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v14i1.87137

Tax avoidance remains a major issue globally, including in Indonesia, as it directly impacts state revenues. This study examines the influence of auditor characteristics on tax avoidance (TAD), with audit quality (ADTQUA) as a mediating variable. Employing a quantitative approach, the research focuses on non-financial sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2024, comprising 1,428 samples. Data analysis was conducted using Eviews software, while the Sobel Test was applied to evaluate the mediating effect. The results reveal that auditor period (ADTPERIOD), industry specialisation (SPEC), and audit fees (ADTFEE) have a positive influence on audit quality. Furthermore, ADTPERIOD, SPEC, ADTFEE, and ADTQUA significantly and positively influence tax avoidance. The Sobel Test confirms that ADTPERIOD, SPEC, and ADTFEE indirectly affect TAD through ADTQUA. These findings indicate that auditor characteristics and audit quality play a crucial role in mitigating tax avoidance. The study provides empirical evidence beneficial to academic research and offers insights to policymakers for designing effective tax regulations aimed at reducing tax avoidance practices in Indonesia.JEL: H26, M42, M41.

The Influence of Leadership, Motivation and Work Discipline on the Performance of Employees in the Directorate of Vocational High Schools, Ministry of Education and Culture Office Djatmika, Gatot Hery; Ningsih, Putu Tirta Sari; Harsono, Budi; Miratunisa
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.2979

This study aims to determine the effect of leadership, motivation, and work discipline on employee performance at the Directorate of Vocational High Schools using the SPSS test. The data analysis method in this study uses a quantitative approach with quantitative data processing techniques using multiple regression analysis. The data collection technique used is a questionnaire. The results of this study indicate that if the t test can be seen that the results of the calculated t value are 2.402> 2.0129 or a Sig value of 0.020 <0.05, meaning that the leadership variable greatly influences the performance of employees of the Directorate of Vocational High Schools. Seen from the t test can be seen that the results of the calculated t value are 2.177> 2.0129 or a Sig value of 0.035 <0.05, meaning that the motivation variable greatly influences the performance of employees of the Directorate of Vocational High Schools. Judging from the t-test, it can be seen that the calculated t-value is 2.408 > 2.0129 or a Sig value of 0.020 < 0.05, meaning that the motivation variable has a significant effect on the performance of employees of the Directorate of Vocational High Schools. Meanwhile, seen from the F-test, it can be seen that the significance value of Leadership X1, Motivation X2, and Discipline X3 on employee performance Y is 0.000 < 0.05 and F count 66.820 > 2.80, cannot be denied because H0 is rejected, so it can be concluded that Leadership, Motivation and Discipline have an effect on employee performance.

Family Firms That Care: CSR’s Hidden Path to Performance Tang, Sukiantono; Septiany, Sheila; Harsono, Budi; Serly, Serly; Khoh, Azan
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2786

This study examines the effectiveness of Corporate Social Responsibility (CSR) in improving employee commitment and organizational performance, focusing on its role as a psychological strategy. Many companies are reluctant to implement CSR because they believe it has no direct effect on performance, especially since factors such as organizational identification and commitment are difficult to measure. The research uses a quantitative approach with primary data collected through an online survey of employees from family firms in Batam. The population consists of all employees of family firms in the area, with purposive sampling producing 211 respondents. Data analysis employed the Partial Least Squares (PLS) method using SmartPLS software. The results show that CSR toward employees and CSR toward the environment significantly improve organizational performance through partial mediation by organizational commitment and organizational identification. CSR toward employees has the strongest mediation effect through organizational commitment, while CSR toward the environment shows partial mediation through organizational identification. CSR toward the community has weak or no mediation effects. The findings indicate that CSR programs focusing on employees and the environment are more effective in enhancing performance by strengthening employee identification and commitment. For management, this suggests designing CSR initiatives that involve employees directly. The results also offer guidance for educational institutions and policymakers in creating more contextual human resource and CSR programs. This research contributes to understanding the psychological mechanisms linking CSR and performance through sequential mediation of organizational identification and commitment, an area that remains underexplored in family firms in emerging economies. This study extends CSR research by introducing sequential mediation of organizational identification and commitment in family firms in emerging economies, a mechanism rarely examined in prior studies

Adaptive Learning Model for Social Robots Using Visual and Proximity Sensors in Dynamic Educational Environments Tamamy, Aries Jehan; Pambudi, Arga Dwi; Arifin, Zaenal; Harsono, Budi
(JAIS) Journal of Applied Intelligent System Vol. 10 No. 1 (2025): April 2025
Publisher : LPPM Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/jais.v10i1.12997

Social robots are increasingly being integrated into educational environments to support learning and engagement. However, most existing systems lack the adaptability required to respond appropriately to dynamic human behavior in real-time classroom settings. This paper presents an adaptive learning framework for social robots that utilizes visual and proximity sensor data to perceive human spatial context and adjust interaction strategies accordingly. A Deep Q-Network (DQN)-based reinforcement learning algorithm is employed to map environmental states to socially appropriate actions such as maintaining distance, initiating interaction, or retreating. The robot was trained in a simulated classroom environment consisting of dynamic student agents with randomized behaviors. Experimental results show that the robot achieved a cumulative reward improvement of over 500%, reduced its average distance error from 0.45 m to 0.18 m, and increased its interaction success rate from 50% to 88% over 100 training episodes. These results confirm the effectiveness of the proposed model in enabling real-time behavioral adaptation. The framework contributes to the development of context-aware, socially intelligent robotic systems capable of enhancing Human-Robot Interaction (HRI) in educational applications. Future work includes extending the model to incorporate emotional cues and real-world validation with physical robot platforms. Keywords - social robots, adaptive learning, reinforcement learning, human-robot interaction, sensor fusion, educational robotics

Fatigue analysis and design of a motorcycle online driver measurement tool using real-time sensors Soenandi, Iwan Aang; Oktavera, Isnia; Lusiana, Vera; Widodo, Lamto; Harsono, Budi
Jurnal Sistem dan Manajemen Industri Vol. 7 No. 2 (2023): December
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jsmi.v7i2.7500

Work fatigue is an important aspect and is very influential in determining the level of accidents, especially motorbike accidents. According to WHO, almost 30% of all deaths due to road accidents involve two- and three-wheelÂed motorized vehicles, such as motorbikes, mopeds, scooters and electric bicycles (e-bikes), and the number continues to increase. MotorÂcycles dominate road deaths in many low- and middle-income countries, where nine out of ten traffic accident deaths occur among motorcyclists, as in Indonesia. However, until now, in Indonesia, there has been no monitorÂing system capable of identifying fatigue in motorbike drivers in the transportation sector. This research aims to determine fatigue patterns based on driver working hours and create a sensor system to monitor fatigue measurements in real-time to reduce the number of accidents. The research began with processing questionnaire data with Pearson correlation, which showed a close relationship between driver fatigue and driving time and a close relationship between fatigue and increased heart rate and sweating levels. From calibration tests with an error of 3% and direct measurements of working conditions, it was found that two-wheeled vehicle driver fatigue occurs after 2-3 hours of work. With a measurement system using the Box Whiskers analysis method, respondents' working conditions can also be deÂterÂmined, which are divided into 4 zones, namely zone 1 (initial condition or good condition), zone 2 a declining condition, zone 3 a tired condition and zone 4 is a resting condition. Hopefully, this research will identify fatiÂgue zones correctly and reduce the number of accidents because it can idenÂtify tired drivers so they do not have to force themselves to continue working and driving their motorbikes. As a conclusion from this research, a measureÂment system using two sensors, such as ECG and GSR can identify work fatigue zones well and is expected to reduce the number of accidents due to work fatigue.

The Influence of Leadership, Motivation and Work Discipline on the Performance of Employees in the Directorate of Vocational High Schools, Ministry of Education and Culture Office Djatmika, Gatot Hery; Ningsih, Putu Tirta Sari; Harsono, Budi; Miratunisa
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.2979

This study aims to determine the effect of leadership, motivation, and work discipline on employee performance at the Directorate of Vocational High Schools using the SPSS test. The data analysis method in this study uses a quantitative approach with quantitative data processing techniques using multiple regression analysis. The data collection technique used is a questionnaire. The results of this study indicate that if the t test can be seen that the results of the calculated t value are 2.402> 2.0129 or a Sig value of 0.020 <0.05, meaning that the leadership variable greatly influences the performance of employees of the Directorate of Vocational High Schools. Seen from the t test can be seen that the results of the calculated t value are 2.177> 2.0129 or a Sig value of 0.035 <0.05, meaning that the motivation variable greatly influences the performance of employees of the Directorate of Vocational High Schools. Judging from the t-test, it can be seen that the calculated t-value is 2.408 > 2.0129 or a Sig value of 0.020 < 0.05, meaning that the motivation variable has a significant effect on the performance of employees of the Directorate of Vocational High Schools. Meanwhile, seen from the F-test, it can be seen that the significance value of Leadership X1, Motivation X2, and Discipline X3 on employee performance Y is 0.000 < 0.05 and F count 66.820 > 2.80, cannot be denied because H0 is rejected, so it can be concluded that Leadership, Motivation and Discipline have an effect on employee performance.

KONSERVATISME AUDITOR PADA OPINI KELANGSUNGAN HIDUP DENGAN MODERASI MANAJEMEN LABA: AUDITOR CONSERVATISM ON GOING OPINION WITH MODERATING EARNINGS MANAGEMENT Vina, Vina; Harsono, Budi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.298-309

The purpose of this research is to find out whether auditor conservatism influences the view of business continuity trading on the Indonesia Stock Exchange. Company profiles on www.idx.co.id, the website of the Indonesia Stock Exchange, were analyzed for 2017 to 2021. In this study data analysis approach, panel data regression and logistic regression are applied, and the outcomes of the sample findings that have been chosen are a total of 1,875. The research findings are certainly able to state that auditor conservatism has a significant effect on earnings management. These results are certainly able to state that auditor conservatism moderated by earnings management has a significant effect on going concern opinion.

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