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All Journal Jurnal Manajemen dan Bisnis Sriwijaya JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN I-Finance Journal Journal of Accounting and Investment Indonesian Journal of Sustainability Accounting and Management SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT International Journal of Economics Development Research (IJEDR) Sricommerce: Journal of Sriwijaya Community Services Jurnal Ekuilnomi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Unram Journal of Community Service (UJCS) Journal of International Conference Proceedings Jurnal Ilmiah Ilmu Terapan Universitas Jambi Indonesian Journal of Sustainability Accounting and Management Jurnal Informatika Ekonomi Bisnis IIJSE
HASNI YUSRIANTI
Universitas Sriwijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Implementation Of Big Data Analytics In Improving Audit Quality And Decision Making Systematic Review In The Period 2018-2024: Systematic Literature Review Sihombing, Belandina Anita Sere; Saftiana, Yulia; Yusrianti, Hasni
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4677

Abstract

This study is a systematic literature review (SLR) that aims to investigate the application of Big Data Analytics (BDA) in improving audit quality and data-driven decision-making processes in sectors affected by the COVID-19 pandemic, such as energy, education, and logistics. Using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) method, this study follows the stages of identifying, screening, selecting, and synthesizing literature from various relevant academic sources. Through an analysis of studies published in the period 2018 to 2024, the main findings show that BDA has the potential to improve audit efficiency, accelerate risk identification, and assist in more informed and data-driven decision-making in these sectors. This study also highlights significant gaps in existing research, especially related to the application of BDA in the non-financial sector. Therefore, the results of this study can be an important reference for future research, which aims to fill the knowledge gap on the adoption and implementation of BDA in less frequently discussed sectors, as well as to support broader digital transformation post-pandemic.
Systematic Literature Review (SLR): Analysis of Financial Economic Reporting Fraud Detection Models Based on Hybrid Machine Learning and Psychological Factors Martiza, Berlika Sharla; Yusrianti, Hasni; Wahyudi, Tertiarto
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 3 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i3.7867

Abstract

Financial reporting fraud is a major challenge that threatens the integrity of financial markets. Hybrid Machine Learning (HML) offers great potential in detecting increasingly complex fraud, but its integration with psychological analysis is still limited. This study uses the Systematic Literature Review (SLR) approach with the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) method to identify trends, challenges, and opportunities in the application of HML for detecting financial reporting fraud. Data were collected from various leading academic databases, such as ScienceDirect, Web of Science, IEEE Xplore, SINTA, SCOPUS, and ProQuest, with relevant keywords. The selection process was carried out through the stages of identification, screening, eligibility evaluation, and inclusion, resulting in 27 main articles published between 2017-2025 from various countries. This study found that financial reporting fraud detection has developed significantly with the integration of HML and psychological factor analysis. Most studies focus on quantitative approaches based on Machine Learning (ML), Deep Learning (DL), and Big Data Analytics , with the main variables being financial ratios, corporate governance, and psychological factors. However, a multidisciplinary approach that combines AI techniques, forensic auditing, and psychological insights is still needed. These findings contribute to identifying research gaps and directions for the development of more comprehensive fraud detection models.
The Role of Carbon Pricing Policy on ESG Performance in Asia Countries Inten Meutia; Zulnaidi Yaacob; Hasni Yusrianti; Shelly F Kartasari
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i2.1005

Abstract

This study analyses the relationship between countries’ regulatory context and Environment, Social, and Governance (ESG Performance). Little attention has been paid to how carbon pricing policy influences companies’ ESG performance. This study uses data from 2,600 companies from 11 countries in Asia, both with and without carbon policies, to test whether there is a difference in ESG scores between the two groups of countries. This study found that the ESG score in countries with carbon pricing policies is lower than the ESG in countries without carbon pricing policies. This difference proved to be significant. In the context of this research, Environment Modernization Theory has not been proven to be able to encourage corporate reporting activities and improve corporate environmental, social, and government (ESG) performance. The implications of this study highlight the need for a critical reassessment of carbon pricing policies, further research into their effectiveness, and a focus on regional differences to enhance ESG performance in Asia. This is the first research considering carbon pricing policy regulation in the study of ESG, especially in Asia.
FAKTOR-FAKTOR YANG MEMENGARUHI EFEKTIVITAS FUNGSI AUDIT INTERNAL SEKTOR PUBLIK Septriana, Sinta; Yusrianti, Hasni; Oktavia, Deta Trinalti; Putri, Ira Hutami
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 10 No 1 (2025): Jurnal JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v10i1.209

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, profesionalisme auditor, hubungan auditor internal dan auditor eksternal terhadap efektivitas fungsi audit internal sektor publik dengan dukungan manajemen sebagai variabel moderasi. Jenis data yang digunakan pada penelitian ini merupakan data primer berupa kuesioner. Populasi dan sampel dalam penelitian ini adalah auditor internal di Badan Pengawasan Keuangan dan Pembangunan Provinsi Sumatera Selatan. Metode pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh 47 auditor. Data diolah dengan menggunakan program Smart Partial Least Square (PLS). Hasil penelitian menyatakan bahwa kualitas audit tidak berpengaruh signifikan terhadap efektivitas fungsi audit internal, profesionalisme auditor berpengaruh positif signifikan terhadap efektivitas fungsi auditor internal, hubungan auditor internal dan auditor eksternal berpengaruh positif signifikan terhadap efektivitas fungsi audit internal, dukungan manajemen tidak memperkuat pengaruh kualitas audit serta hubungan auditor internal dan auditor eksternal terhadap efektivitas fungsi audit internal namun dukungan manajemen memperkuat pengaruh profesionalisme auditor terhadap efektivitas fungsi audit internal.
ANALISIS AUDIT TENURE, REPUTASI AUDITOR, UKURAN PERUSAHAAN DAN FINANCIAL DISTRESS YANG BERPENGARUH DALAM PEMBERIAN OPINI GOING CONCERN PADA PERUSAHAAN INDUSTRI PARIWISATA (PERBANDINGAN SEBELUM DAN SAAT PANDEMI COVID-19) Arasta, Melisa Fitrani; Yusrianti, Hasni; Fikriyansyah, Ahmad; Novelia, Rizka; Handayani, Muthi'a
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 10 No 1 (2025): Jurnal JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v10i1.229

Abstract

Dengan membandingkan antara sebelum dan selama epidemi Covid-19, penelitian ini berupaya menyelidiki dampak masa kerja audit, reputasi auditor, ukuran perusahaan, dan kesulitan keuangan terhadap persepsi kelangsungan usaha di perusahaan terkait pariwisata. Penelitian ini menggunakan metodologi studi komparatif dan teknik kuantitatif. Strategi pengambilan sampel purposif digunakan untuk mengidentifikasi 47 perusahaan sebagai sampel penelitian. Dengan bantuan SPSS versi 24, regresi logistik digunakan untuk mengevaluasi data. Temuan menunjukkan bahwa sebelum pandemi, penilaian kelangsungan usaha dipengaruhi secara negatif oleh masa kerja audit, reputasi auditor, dan ukuran perusahaan. Sebaliknya, kesulitan keuangan berdampak negatif pada persepsi kelangsungan usaha pada tahun 2019 tetapi bergeser menjadi dampak yang sangat menguntungkan selama pandemi pada tahun 2020.
Increasing Financial Management Competency Through Basic Accounting Training for Small and Medium Enterprises in Malaysia Meutia , Inten; Yusrianti, Hasni; Novriansa , Agil; Yaacob, Zulnaidi
Unram Journal of Community Service Vol. 6 No. 1 (2025): March
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i1.733

Abstract

Financial management issues are inextricably linked to the growth of SMEs since effective financial management necessitates accounting knowledge, which not all SMEs possess. This is because human resources lack the skills and knowledge necessary for effective business management. The goal of financial management training is to assist SMEs in figuring out the best selling price for their goods and in improving and streamlining the management of basic financial reports for companies they have operated by moving from manual to digital models. The first steps of the training process involve teaching participants the value of financial reports and how to create basic financial reports. Strategies for figuring out selling prices for the goods being sold are explained and helped with. Thirty small and medium-sized businesses (SMEs) in Balik Pulau, Penang, Malaysia, received this training and mentoring
Capability, Opportunity, dan Rationalization pada Kecurangan Laporan Keuangan dengan Income Tax Rate sebagai Efek Moderasi (Studi Empiris Perusahaan Non Keuangan yang Terdaftar di BEI 2020-2022) Triyani, Nur; Yusrianti, Hasni; Thamrin, Kemas Muhammad Husni
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13771

Abstract

This research aims to determine the influence and analyze the influence of capabilities, opportunities, and rationalization on the condition of financial statements and the role of income tax rates as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange in 2020–2022 as the population in this study. The data in this study consisted of 207 observations determined using the purposive sampling method. Data collection uses documentation techniques collected from annual financial reports and annual reports. The analysis technique used is Moderated Regression Analysis (MRA) with Eviews. Based on the results of the regression test, capabilities and opportunities influence the condition of financial statements, while rationalization cannot influence the condition of financial statements. The results of the moderation regression show that the income tax rate is able to moderate opportunity, while other income tax rates are not able to moderate it. The practical implications of this research can provide information for stakeholders in decision making.
EFEK MODERASI MOTIVASI KERJA DAN JOB RELEVANT INFORMATION ATAS HUBUNGAN PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL PERANGKAT DAERAH (STUDI KASUS DIPROVINSI JAMBI) Husna, Asmaul; Yusrianti, Hasni; Aprini, Hidayah
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14274

Abstract

This study aims to examine the influence of moderating influence, work motivation and information relevant to work on the influence of influence on managerial performance of regional apparatus. The type of data used in this study is primary data with the object of research being the SKPD of the Industry and Trade Service and the Jambi Provincial Civil Service Agency. The sample for this research is 75. The sampling method uses saturated sampling method. Data retrieval technique (Direct distribution method), namely directly visiting respondents to submit or re-collect the questionnaire. Data analysis in this study used SEM (Structural Equation Modeling) with the SmartPLS software program. The results of the study state that the sensory approach has a positive and significant effect on the managerial performance of regional apparatus. The interaction between the structure of the budget setting and work motivation as a moderating variable has a negative effect on the managerial performance of regional apparatus. Then the interaction between the budget preparation structure and information relevant to work as a moderating variable has a significant negative effect on the managerial performance of regional apparatus.
ADVANCING AUDIT QUALITY THROUGH EMERGING TECHNOLOGIES: EXPLORING OPPORTUNITIES AND OVERCOMING CHALLENGES Jesica Ramadanty; Hasni Yusrianti; Yulia Saftiana
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i4.3133

Abstract

This study investigates how emerging technologies, especially Artificial Intelligence (AI) and Big Data, contribute to improving audit quality. By conducting a systematic literature review of Scopus indexed articles published from 2019 to 2024, the research highlights both the opportunities and challenges involved in implementing these technologies within auditing practices. The findings reveal that AI contributes significantly to audit quality by automating repetitive tasks, improving fraud detection, enhancing data analysis, and enabling more informed auditor judgment. Furthermore, the use of AI and digital tools has been shown to increase efficiency and reduce audit costs. Several challenges persist, including ethical concerns, data security risks, technological readiness disparities among audit firms, and a lack of clear regulatory standards. The study synthesizes theoretical and empirical insights using various frameworks such as Agency Theory, Institutional Theory, and the Technology-Organization-Environment framework, offering a multidimensional understanding of AI adoption in auditing. The results underscore the necessity for auditors to adjust to rapidly advancing technological developments while upholding ethical standards and professional skepticism. This study adds to the expanding discussion on the digital transformation of auditing practices by highlighting the balance between technological innovation and audit integrity.
The Influence of Sustainability Performance and Institutional Ownership on Earnings Management In ASEAN Countries Sagita, Danti; Meutia, Inten; Yusrianti, Hasni
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2956

Abstract

This research is prompted by the escalating emphasis on sustainability performance and corporate governance across the ASEAN countries, along with persistent concerns regarding financial reporting manipulation that weakens the credibility and reliability of corporate disclosures. This study adopts a quantitative approach using secondary data from 238 non-financial sector firms in ASEAN (Indonesia, Malaysia, Singapore, and Thailand) over the 2016–2023 period. Data analysis was performed using panel data regression with the Fixed Effect Model (FEM), implemented through EViews version 12. The results indicate that sustainability performance does not exert a significant influence on earnings management, suggesting that sustainability initiatives in the ASEAN countries remain predominantly symbolic and have not yet functioned effectively as managerial monitoring mechanisms. In contrast, institutional ownership demonstrates a significant negative effect on earnings management, implying that higher levels of institutional shareholding are associated with reduced earnings manipulation levels. Regarding the control variables, firm size and leverage show significant negative effects on earnings management, whereas profitability and industry type show no significant impact. Overall, the findings imply that internal corporate attributes, particularly ownership structure and governance mechanisms, play a more substantial role than external factors in constraining managerial opportunism. This study provides important implications for managers, investors, and regulators across ASEAN countries to strengthen the corporate governance frameworks and encourage more substantive sustainability practices, enabling them to function not merely as compliance instruments but also as mechanisms for enhancing transparency and the integrity of financial reporting.
Co-Authors Abdi Satria Abdul Bashir ABDUL BASHIR, ABDUL Adhitama, Fardinant Adhitama, Fardinant Agil Novriansa Aprini, Hidayah Arasta, Melisa Fitrani Aryanto Aryanto Aryanto Aryanto Asfeni Nurullah Asmaul Husna ASPAHANI ., ASPAHANI Budiman, Anton Indra Budiman, Anton Indra Christian Damar Sagara Sitepu Emylia Yuniarti Ermadiani, Ermadiani Febriany, Novita Fida Muthia Fikriyansyah, Ahmad Fuadi, Irwan Gusdian, Silka Hakiki, Arista Handayani, Muthi'a Ichsan Hamidi Ika Sasti Ferina, Ika Sasti Intan Meutia Inten Meutia Jesica Ramadanty Kemas Muhammad Husni Thamrin Khamisah, Nur Martiza, Berlika Sharla Marwa, Taufiq Media Kusumawardani, Media Meutia , Inten Muhammad Farhan Muhammad Farhan Muhammad Nur Salim Muthia, Fida Nida, Rahma Novelia, Rizka Novriansa , Agil Nur Khamisah Nur Triyani Oktavia, Deta Trinalti Patmawati Patmawati Patmawati Patmawati, Patmawati Putri, Ira Hutami Rahma Nida RIKA HENDA SAFITRI, RIKA Rika Henda Safitri, Rika Henda Sagita, Danti Septriana, Sinta Shelly F Kartasari Shelly F. Kartasari Sihombing, Belandina Anita Sere Silka Gusdian Sitepu, Christian Damar Sagara Soediro, Achmad Suhel Suhel Susetyo, Didik Suthawan Prukumpai Syafithri, Yuyun Tertiarto Wahyudi Thamrin, Kemas Muhammad Husni Tien Norma Habsari Tjandrakirana, Rina Triyani, Nur Wendra Aliffandi Widyastuti , Fitria Heny Yaacob, Zulnaidi YORDI RIZKI HIMAWAN Yulia Saftiana YULIA SAFTIANA, YULIA Yusnaini ., Yusnaini Zulnaidi Yaacob