Article Per Year (5 Year)
p-Index From 2021 - 2026
1.99
P-Index
This Author published in this journals
All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Akuntansi Bisnis Ilomata International Journal of Tax and Accounting Jurnal Eksplorasi Akuntansi (JEA) INVOICE : JURNAL ILMU AKUNTANSI Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Sains dan Informatika : Research of Science and Informatic Accounting Information System, Taxes, and Auditing Journal (AISTA)
Dandi Aprila
Universitas Pembangunan Nasional Veteran Jakarta
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Analisis Permasalahan Penerapan ISAK 16 dalam Pengakuan Aset Konsesi pada Perusahaan Jasa Kepelabuhan dan Pengerukan (Studi Kasus pada Audit KAP XYZ) Dandi Aprila; Ali Tafriji Biswan; Ni Komang Maysarah Darapalgia
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 5 No. 1 (2026): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v5i1.111

Abstract

This study is motivated by the limited number of studies examining the application of ISAK 16 in the recognition of concession assets in the port services and dredging sector, despite the fact that this issue affects the reliability of financial statements and audit credibility. The objective of this study is to analyze the practices of applying ISAK 16, identify the emerging problems, and assess the conformity of these practices with asset control theory and accounting compliance theory. This research employs a qualitative approach using a case study design conducted at a port services company audited by KAP XYZ. The research participants consist of seven informants selected through purposive sampling, including management, accounting staff, and auditors. Data were collected through semi-structured interviews and a review of audit documentation, and subsequently analyzed using thematic analysis to identify patterns and the root causes of issues in the implementation of the standard. The results indicate that the company continues to recognize concession assets as property, plant, and equipment due to considerations related to financial ratio stability and limited understanding of ISAK 16. Audit recommendations have not been fully implemented due to the absence of explicit internal policies governing the accounting treatment of concession assets. These findings reinforce asset control theory, which emphasizes that asset recognition should be based on control over economic benefits rather than legal ownership, and support accounting compliance theory, which highlights the influence of organizational factors on standard implementation. This study concludes that non-compliance with ISAK 16 arises not only from technical aspects but also from behavioral and institutional factors. The findings imply the need for enhanced professional accounting capacity and updated accounting policies to strengthen compliance with accounting standards.
Big Data Integration in Auditing: Technological, Institutional, and Ethical Perspectives Dandi Aprila; Anda Dwiharyadi
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 1 (2026): March 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/3nxvcp77

Abstract

The increasing adoption of Big Data technologies has significantly reshaped auditing practices; however, existing scholarship on Big Data auditing remains fragmented and lacks an integrated conceptual perspective. This study aims to systematically examine how Big Data influences audit practices and audit quality across technological, institutional, and epistemic dimensions. Using a Systematic Literature Review (SLR) based on the PRISMA protocol, this study synthesizes evidence from 30 peer-reviewed journal articles indexed in Scopus and Web of Science published between 2015 and 2025. The analysis identifies three dominant research clusters: (1) technological capability, reflecting the development of analytics-driven, continuous, and predictive auditing tools; (2) institutional readiness, highlighting regulatory gaps, organizational resistance, and skill asymmetry; and (3) epistemic transformation, concerning changes in professional judgment, algorithmic transparency, and accountability structures. The findings reveal a progressive datafication of auditing, characterized by a shift from traditional ex-post verification toward real-time and predictive assurance. Although Big Data improves audit efficiency, analytical scope, and risk detection capability, its implementation remains constrained by governance uncertainty and uneven organizational capabilities. To synthesize these insights, this study proposes the Big Data Auditing Framework (BDAF), which conceptualizes audit transformation as the dynamic interaction between Technological Infrastructure, Institutional Adaptation, and Epistemic Governance, moderated by Ethical and Regulatory Oversight. This framework contributes to the literature by offering an integrative perspective on how technological and institutional factors jointly shape the evolution of data-driven auditing and provides practical implications for regulators, educators, and audit firms in strengthening technological capacity, institutional preparedness, and ethical governance in digital audit environments.
Co-Authors Ali Tafriji Biswan Ali Tafriji Biswan Ananto, Rangga Putra Anda Dwiharyadi Armel Yentifa Eka Rosalina Fera Sriyunianti Ferdi Afrizon Gusmita Sofia Lidya Primta Surbakti Ni Komang Maysarah Darapalgia Pangestuti, Dewi Cahyani Suciati, Ranila Syafira Ramadhea Jr Wina Nofrima Fitri Wiwik Andriani Zahara Zahara