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THE ROLE OF DATA ANALYTICS IN ENHANCING RISK ASSESSMENT PROCEDURES IN AUDITS: (CASE STUDY OF GUANGZHOU YICAN TRADING CO.LTD) Ghaleb, Hebah Abdullah Saeed Bin; Ari Kamayanti; Lia Agustina
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 9 (2025): September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i9.6585

Abstract

This study examines how data analytics enhances risk assessment procedures in audits, The research used case study as method, the data collected at Guangzhou Yican Trading Co. Traditional auditing methods often rely on manual sampling, which increases the risk of undetected anomalies. With the growing complexity of financial data, integrating analytics can improve fraud detection and risk mitigation. A qualitative approach was used, incorporating semi-structured interviews and case study analysis. Findings indicate that data analytics allows for full dataset analysis, real-time risk monitoring, and enhanced fraud detection. However, challenges such as limited technical expertise, resistance to change, and integration issues with legacy systems hinder full adoption. To overcome these challenges, this study recommends structured training programs, investment in analytics tools, and the development of a standardized framework for data-driven auditing. The research contributes to management accounting and auditing by demonstrating how analytics transforms modern risk assessment methodologies.
PENGARUH KONTEN DIGITAL TERHADAP GENERASI Z DALAM PEMANFAATAN MEDIA SOSIAL DAN DIGITAL NATIVE DI KOTA TANJUNGPINANG Muhammad Fadillah; Aulia Nurbalqis; Lia Agustina
Al Yazidiy Jurnal Sosial Humaniora dan Pendidikan Vol. 4 No. 2 (2022): Al Yazidiy : Jurnal Sosial Humaniora dan Pendidikan
Publisher : Islamic Sharia Coll

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (940.01 KB) | DOI: 10.55606/ay.v4i2.29

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari konten digital terhadap generasi Z dalam memanfaatkan media sosial dan digital native. Penelitian ini mencoba untuk memetakan bagaimana pola konsumsi media dan berita di kalangan generasi Z Indonesia yang juga disebut sebagai generasi “digital native”. Digital native sendiri merupakan seorang individu yang lahir ketika adanya adopsi teknologi digital, isitilah digital native sendiri mengacu pada generasi tertentu, predikat ini di berikan kepada anak – anak yang telah dewasa menggunakan teknologi baik itu internet, komputer dan hand phone seluler. Dengan memanfaatkan studi literatur tentang konsumsi media dan media repertoar serta survei dilakukan secara daring menggunakan platform Google form, penelitian ini ingin memahami lebih lanjut mengenai bagaimana pola konsumsi media dan preferensi berita di kalangan Gen Z, di tengah mudahnya akses di gawai digital mereka. gform yang sudah kami bagian melalui salah satu media sosial ditujukan kepada remaja Tanjungpinang. Dari hasil penelitian menyatakan bahwa dari sekitar 62 remaja kota Tanjungpinang yang menggunakan media sosial yang di manfaatkan secara baik sekitar 43,6% sedangkan 56,4% di katakan belum terlalu bisa memanfaatkan konten digital secara baik.
IMPLEMENTASI MODEL “PjBL-STEM” BERBASIS KOMUNITAS UNTUK MENINGKATKAN KETERAMPILAN MENULIS GURU: KOLABORASI DENGAN KKG MUFAKAT DESA PUNDU Misrita, Misrita; Agung Wibowo; Imam Qalyubi; Nguyen Thanh Tuan; Lia Agustina; Nazar Hasby
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 7 (2025): Desember 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study implements a community-oriented STEM-based Project-Based Learning (PjBL-STEM) model to improve English writing skills among elementary school teachers in Pundu Village, Cempaga Hulu Subdistrict, East Kotawaringin Regency. The background of this study stems from the low writing culture among teachers, limited access to literacy training, and the lack of systematic documentation of innovative learning practices in the Mufakat KKG environment. This program aims to strengthen reflective and scientific writing competencies, increase awareness of literacy based on local environmental issues, and produce educational outputs in the form of digital modules, scientific articles, and video documentation. The research method uses a project-based community service design carried out over five months through three main stages: preparation, training, and mentoring. The subjects of the activity were 20 teachers who were members of the KKG. The training included an introduction to the PjBL-STEM concept, reflective writing practice, the preparation of learning modules, and the implementation of a school waste management project. Data was obtained through observation, participatory evaluation, analysis of written products, and partner feedback. The results showed that participants experienced a significant increase in their ability to compose argumentative paragraphs, design learning projects, and systematically document teaching practices. Three project-based thematic learning modules were successfully produced, accompanied by a four-minute documentary video and a draft scientific article ready for publication. The program also encouraged a change in the literacy culture at KKG through continuous collaboration and the implementation of waste management practices at school. It was concluded that the PjBL-STEM model was effective in strengthening teachers' professional literacy, enhancing pedagogical creativity, and was relevant for application in a rural context. In the future, the sustainability of the program is recommended through continued mentoring and facilitation of the publication of teachers' scientific works