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All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Aplikasi Bisnis Kesatuan Research Horizon
Suwarno Suwarno
Institut Bisnis Dan Informatika Kesatuan
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Research Horizon

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The Adoption and Readiness of Digital Technologies Among Auditors in Public Accounting Firms: A Structural Equation Modeling Analysis Hendra Susanto; Agus Joko Pramono; Bahrullah Akbar; Suwarno Suwarno
Research Horizon Vol. 3 No. 2 (2023)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.3.2.2023.71-85

Abstract

This research aims to investigate the influence of auditors' optimistic and innovative attitudes on their intention to conduct audits using Computer-Assisted Audit Techniques (CAATs). The study adopts a quantitative approach and gathers data from 224 respondents employed in 20 Public Accounting Firms located in Central Java, selected through random sampling techniques. Structural Equation Modeling (SEM) is employed for data analysis. The research findings reveal that auditors' optimistic and innovative attitudes have a positive and significant impact on their perceived ease of use of CAATs and their perception of improved performance when utilizing CAATs in conducting audits. These positive perceptions subsequently influence the auditors' intention to adopt and incorporate CAATs in their audit practices. The results of this study contribute valuable insights into the importance of auditors' attitudes in shaping their intention to adopt CAATs, emphasizing the significance of positive attitudes towards technological innovations in the audit profession. These findings hold implications for audit firms and professionals, highlighting the need to foster optimistic and innovative mindsets to facilitate the integration of CAATs into audit practices effectively. This research provides a foundation for further studies in the domain of audit technology adoption and underscores the significance of fostering a forward-thinking culture within the audit profession to enhance the use of CAATs and optimize audit performance.
Enhancing Community Participation for Sustainable Coastal Empowerment: A Case Study of the Resilient Coastal Area Development Program in Central Java Waluyo Handoko; Moermahadi Soerjadjanegara; Ida Irawati; Suwarno Suwarno
Research Horizon Vol. 3 No. 4 (2023)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.3.4.2023.378-390

Abstract

This study aims to describe the issues and problems related to community participation in the empowerment program entitled the Resilient Coastal Area Development Program (Program Pengembangan Kawasan Pesisir Tangguh or PKPT) in coastal areas. Additionally, it discusses the importance of creating a participatory development model. This study holds significance due to the specific nature of PKPT implementation, which combines a top-down participation mechanism from the central government with a bottom-up approach involving northern coastal communities in Central Java. The research employs a qualitative method, utilizing an action research approach. The study includes informants such as organizers of coastal communities, village heads, village officials, personnel from the Marine and Fisheries Service of Kebumen Regency in Central Java, among others. The results reveal that the PKPT program's implementation in coastal areas of Java, particularly in Kebumen, utilizes both top-down and bottom-up mechanisms, resulting in low community participation in the substantive implementation of PKPT. Consequently, this lack of participation affects the sustainability of the empowerment program. This study presents a participatory development model expected to serve as a reference for organizing sustainable empowerment programs in coastal areas in the future.
Co-Authors Agus Joko Pramono Bahrullah Akbar Citra Melati Hendra Susanto Ida Irawati Laelasari Laelasari Moermahadi Soerjadjanegara Monica Salim Pius Lustrilanang Purwatiningsih Lisdiono Silva Noviva Anggraeni Sunardi Sunardi Tri Marlina Waluyo Handoko