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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Performance JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Jurnal Investasi RATIO: Reviu Akuntansi Kontemporer Indonesia Jurnal Ekonomi Manajemen Akuntansi Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Wita Ramadhanti
Universitas Jenderal Soedirman
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Analysis of Accountability and Transparency of Waqf Management in Realising the SDGs of Quality Education Points Fatmawati Fatmawati; Azahra Nur Afifah; Chairunnisa Shandy Aulia; Sevira Wulan Septiani; Aditya Aditya; Wita Ramadhanti
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 26 No 3 (2024): July-September 2024
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2024.26.3.9634

Abstract

This study focuses on waqf, which specifically analyses the accountability and transparency of waqf management in accordance with PSAK 112 in realising the achievement of the Sustainable Development Goals (SDGs) on quality education points. This study uses qualitative methods with data collection techniques through interviews, observation, and documentation. The participants in this study were waqf management institutions in Banyumas Regency including Muhammadiyah, Nahdlatul Ulama, and Al-Irsyad. The results of this study, Nazir has not fully understood and implemented PSAK 112. Waqf has also played a role in realising quality education, although it is still limited to waqf of immovable objects in the form of land used by educational institutions in Banyumas Regency. Policy implications include the need for outreach, training and coaching to Nazirs regarding the implementation of PSAK 112 so that waqf management can be more productive and quality education can be realised. This study implies that accountability and transparency play a role in realising the SDGs of quality education.
Kontribusi Big Data Analytics dalam Proses Audit Terhadap Audit Delay dan Kualitas Audit Dian Karunia Shalihah; Wita Ramadhanti
Jurnal Ekonomi Manajemen Akuntansi Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v31i1.246

Abstract

The use of Big Data Analytics (BDA) in the financial audit process has altered the traditional audit method by improving audit quality and efficiency. The purpose of this study is to critically assess BDA's role in reducing audit delays and increasing audit quality. Using a literature review approach, this study intends to consolidate findings from national and international studies published between 2017 and 2024 that focus on the role of BDA in audit procedural transformation, fraud detection, and real-time decision support. The findings reveal that BDA not only allows auditors to review massive amounts of data in real time, but it also improves evidence collection and risk assessment. Audit delay has emerged as a significant variable in the relationship between BDA and audit quality, however its effectiveness varies depending on technical infrastructure and auditor expertise. Furthermore, this study identified implementation problems for BDA, such as data security threats, technology literacy gaps among auditors, and organizational readiness, all of which must be addressed in order for BDA to reach its full potential. This study adds to the theoretical and practical discussions about the strategic use of BDA to alter audit methods in the digital era.
Co-Authors Aditya Aditya Agung Praptapa Alfarisi Akbar Efendi Azahra Nur Afifah Bambang Agus Pramuka Chairunnisa Shandy Aulia Christina Tri Setyorini Denok Kurniasih Dian Karunia Shalihah Dyah Ayumurni Kartikasari Eliada Herwiyanti Fatmawati Fatmawati Kurniawan Kurniawan Kurniawan Kurniawan Kusuma, Ayusia Sabhita M Indra Maulana Mukhrodin Mukhrodin Mukhrodin Mukhrodin Nadifa Tyas Sulistiani Paulus Israwan Setyoko Pramurindra, Rezky Pri Anggun Novria Fajarwati Puji Lestari Putri, Pretisila Kartika Resa Pide Pratama Septiyani Sevira Wulan Septiani Slamet Rosyadi Sri Murni Setiyawati Sri Murni Setyawati Sully Kemala Octisari Yudha Aryo Sudibyo Zaula Rizqi Atika