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All Journal Journal of Economic, Bussines and Accounting (COSTING) Edukasi Islami: Jurnal Pendidikan Islam JURNAL MANAJEMEN BISNIS Atma Jaya Accounting Reseach (AJAR) Jurnal Mantik International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Ilomata International Journal of Management Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Ilomata International Journal of Management Jurnal EduHealth Jurnal Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal Of Human And Education (JAHE) Jurnal Sistim Informasi dan Teknologi Jurnal Krisnadana International Journal of Economics and Management Research Sanskara Akuntansi dan Keuangan Jurnal Multidisiplin West Science Innovative: Journal Of Social Science Research Jurnal Akuntansi dan Keuangan West Science Journal of Information System, Technology and Engineering El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Accounting Studies and Tax Journal Journal of Ekonomics, Finance, and Management Studies Dhana Welfare: Jurnal Pengabdian Masyarakat
Asri Ady Bakri
Fakultas Ekonomi Dan Bisnis, Universitas Muslim Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Veterinary Other

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Risk-Based Audit: Facing the Challenges of Analyzing Complex Financial Data Eko Priyojadmiko; Asri Ady Bakri; Mesak Yandri Masela
Dhana Vol. 1 No. 4 (2024): DHANA-DESEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/mvchez69

Abstract

Risk-based auditing is an approach that is increasingly being applied to analyze complex financial data. This study aims to explore the challenges faced by auditors in implementing risk-based auditing, particularly in relation to the analysis of increasingly structured and unstructured financial data. The method used in this study is Systematic Literature Review (SLR) to identify and analyze various literatures relevant to the topic. The results show that although risk-based auditing is effective in identifying and managing risks contained in financial statements, its implementation faces significant challenges. Some of the key challenges include limited technical skills of auditors and difficulties in managing data spread across multiple information systems. To overcome these issues, companies need to invest in appropriate technology and provide adequate training for audit teams. In addition, strong management support is also an important factor in the successful implementation of risk-based auditing. This study concludes that with the right strategy, risk-based auditing can help improve audit quality and reduce company risk, despite the challenges faced. With the optimal application of technology, the audit process can be carried out more efficiently and accurately in analyzing complex financial data.
Pelatihan PSAK 109 Guna Membantu Pemahaman Mahasiswa Dalam Penerapan Akuntansi Zakat, Infaq dan Sedekah Gusneli Gusneli; Asri Ady Bakri; Ummu Kalsum; Arif Zunaidi; Maratus Sholikah; Firda Salsabila Sivana Putri; Novita Sri Lestari
Welfare : Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2023): Welfare : September 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v1i3.644

Abstract

This article discusses PSAK 109 training, which aims to help students understand the application of zakat, infaq, and alms accounting. This service activity was carried out on Tuesday, June 16, 2023, through an online session that involved several collaborator lecturers from various universities. The training materials include an introduction to the concepts of zakat, infaq, and alms and their implementation in PSAK 109. In addition, the basic principles of accounting and the recognition, measurement, and recording of zakat, infaq, and alms funds are also discussed in depth. Case studies, group discussions, and field simulations are applied to strengthen students' understanding and skills in managing religious funds with accountability and ethics. This training succeeded in providing significant benefits by integrating religious values with accounting practices in order to realize social and economic justice in society.
Online Training Application Design with Website-Based Blended Learning System Method Augusta De Jesus Magalhaes; Iwan Sopwandin; Asri Ady Bakri
Journal of Information System, Technology and Engineering Vol. 1 No. 2 (2023): JISTE
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jiste.v1i2.19

Abstract

The Ministry of Health provides training to employees to improve their skills and level of service to the people of Indonesia. In the health service training activities carried out, employee training is carried out through seminars. The seminar was conducted in the form of application presentations and hardcopy manuals. The implementation that has been implemented is still lacking because there is no online application that helps the facilitator measure participants' understanding. Therefore, the researchers built an application that aims to produce a website-based online training application. The system development method uses Rapid Application Development (RAD), which is modeled using Unified Modeling Language (UML) tools. Using the PHP programming language and MySQL as a Relational Database Management system, this research produces a training application that can assist the Ministry of Health, especially the Center for Data and Information, in conducting training.
PENGARUH INTELECTUAL CAPITAL TERHADAP KINERJA AUDITOR DENGAN EMOTIONAL QUASTIONS SEBAGAI MODERASI PADA KAP MAKASSAR Subhan Subhan; Asri Ady Bakri; Taupan Taupan
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 1 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i1.14561

Abstract

Penelitian ini bertujuan untuk menganalisis fenomena kinerja auditor pada auditor independen. Data penelitian diperoleh melalui Kuesioner kepada auditor pada kantor akuntan publik. Kuesiner yang diberikan untuk menilai terkait intellectual capital dan emotional intellectual pada auditor. Kerangka kinerja auditor akan digunakan dalam analisis. Pendekatan kuantitatif juga akan digunakan dalam proses analisis data penelitian. Hasil dari penelitian ini diharapkan menjadi rujukan untuk topik kinerja auditor. Selain itu, penelitian ini dapat melengkapi penelitian terdahulu dengan menyajikan kinerja auidtor independen untuk konteks negara berkembang khususnya Indonesia. Penlitian ini di lakukan di kota makassar dengan dengan mengggunakan pendekatan survei kuantitatif dengan penyebaran kuesioner yang di kirim secara elektronik melalui Google formulir. Populasi penelitian ini adalah 30 auditor yang terdaftar yang ada di kota Makassar dengan teknik pengambilan sampel non-probabilita sampling. Analisa data yang dilakukan kesesuaian model PLS. Hasil penelitian menemukan bahwa dengan penerapan intelectual capital yang di lakukan oleh perusahan akan berdapak positif terhadap kinerja auditor, dan dengan kecerdasan inetelectual yang di miliki oleh auditor dapat memudahkan auuditor dalam pengembanga dalam melakuakan audit.
Co-Authors A. Idun Suwarna Achmad Napis Qurtubi Ade Onny Siagian Adrin Pilua Agry Alfiah Agus Sevtiana Akbar Gifari Akhmad Al Aidhi Akhmad Ramli Al Halik Alvianita Gunawan Putri Andriya Risdwiyanto Andy Ismail Anita Bawaiqki Wandanaya Aprih Santoso Arief Yanto Rukmana AUGUSTA DE JESUS MAGALHAES Bambang Sucipto Basuki Winarno Bekti Setiadi Chairul Insani Cut Susan Octiva D Purnomo Dafid Ginting Darwis Deni Riani Devin Mahendika Dewi Maharani Dewi Mariam Widiniarsih Dhiana Ekowati Dicky Jhon Anderson Butarbutar Djoko Wijono Dodi Irawan Edy Susanto Eko Cahyo Mayndarto Eko Priyojadmiko Eko Susanto Endah Prawesti Ningrum Ervan Susilowati Eva Purnamasari Fatimah Fatimah Feri Sanjaya Firda Salsabila Sivana Putri Fitri Novilia Fitria Meisarah Frans Sudirjo Gamar Al Haddar Gusneli Gusneli Hartono Hartono Hedar Rusman Hendri Hermawan Adinugraha I Nyoman, Sudyana, Ian Astarina Mas'ud Ika Rahayu Satyaninrum Ilham Arief Imam Hanafi Imron Natsir Indra Rustiawan Indriastiningsih, Erna Irmawati S Iwan Sopwandin Jacomina Vonny Litamahuputty Jana Sandra Koesoemasari, Dian Safitri Pantja Kraugusteeliana Kraugusteeliana Lia Nurina Loso Judijanto M. Daud Yahya M. Daud Yahya M. Ridlwan Hambali Made Susilawati Mahdi Mahdi Mahdi Maratus Sholikah Mardi Widodo Maria Sihombing Masbullah Masbullah Mesak Yandri Masela Meylia Sari Mohammad Syahidul Haq Muhamad Risal Tawil Muhammad Ade Kurnia Harahap Muhammad Ihsan Dacholfany Muhammad Prasha Risfi Silitonga Muhammad Ridhwan Muhammad Su’un Musran Munizu Mustofa As'ady Nicholas Renaldo Novita Sri Lestari Novrini Hasti Nuratni Botutihe Nurlaili Rahmi Nurmahadi Nurwahyuni Parmini Putri Ekaresty Haes Ramli Semmawi Restu Widyo Sasongko Retnawati Siregar Ricky Ricky Riko Mersandro Permana Rinto Syahdan Rosdianah Rosdianah Roza, Nelli Saida Said Samuel PD Anantadjaya Sarwo Hakim Septianti Permatasari Palembang Sitti Hartati Hairuddin Sri Buana Sri Purwati Subhan Subhan Sucipto, Purwo Agus Sudarmanto, Eko Suhra Wardi Sunday Ade Sitorus Syamsu Alam Syamsuri Rahim Tanti Widia Nurdiani Taupan Taupan Teguh Lesmana Teguh Setiawan Wibowo Tiryono Ruby Tommy Indra Gunawan Tribowo Rachmat Fauzan Tukiyo Tuti Dharmawati Ummu Kalsum Vivid Violin Warkianto Widjaja Yuliantika I. Hady Yusni Yusni Zulfiah Larisu Zunaidi, Arif