Garuda - Garba Rujukan Digital

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

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.

Pengembangan Ide Bisnis bagi Kelompok Wanita Tani, Kelurahan Sei Selincah Palembang Sulastri, Sulastri; Adam, Mohamad; Saftiana, Yulia; Hamdaini, Yulia
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 1 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i1.3854

Purpose: To provide literacy for the development of business ideas for the Women Farmers Group in Sei Selincah Village, Palembang. Methodology/approach: The activity stages begin with (1) mapping to identify community needs and local potential; (2) simulation to make products (3) reviewing several examples of product result 4) training (5) mentoring for potential products; and (6) evaluation. Results/findings: The results of the difference test of the activities before and after training showed a positive increase for 11 out of 14 question materials and 3 question materials before and after training, the results were relatively the same. However, statistically, the Wilcoxon Test as a whole showed a significant difference with a value of 0.003 ? 0.05. Conclusion: This PKM activity contributed to increasing income and capabilities of the Women Farmers Group while building networks with academia for sustainable business development. Limitations: The level of community participation in this activity is not optimal and participants are limited to homogeneous age groups. Contribution: Practice in entrepreneurship science in the topic of creativity in developing business ideas. Conclusion: This activity motivates Women Farmers Groups for new businesses in more targeted ways and can increase the utilization of potential agricultural products around them.

Dampak Audit Report Lag: Sebelum dan Pada Saat Pandemic Covid-19 Prayogi, Katherine Indah; Saftiana, Yulia; Nurullah, Asfeni
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 21 No. 2 (2022): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v21i2.53

Penelitian ini bertujuan untuk menguji secara empiris dampak audit report lag sebelum pandemi Covid-19 dan pada saat pandemi Covid-19, yang diproyeksikan dengan independensi dewan komisaris, ukuran komite audit, dan masa perikatan audit. Penelitian ini menggunakan pendekatan kuantitatif. Populasi penelitian adalah perusahaan sektor Barang Konsumen Non-Primer yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 dan tahun 2020. Proses seleksi sampel menggunakan metode purposive sampling yang menghasilkan 78 sampel perusahaan yang akan diamati. Teknik analisis data menggunakan metode regresi linear berganda dengan menjalankan Software Statistical Program for Social (SPSS) versi 26.0. Hasil penelitian menjelaskan bahwa independensi dewan komisaris, ukuran komite audit dan masa perikatan audit memiliki pengaruh negatif terhadap audit report lag baik sebelum pandemi Covid-19 dan pada saat Pandemi Covid-19.

Audit Report Lag With the Public Accounting Firm’s Reputation as Moderation Saftiana, Yulia; Safitri, Rika Henda; Sulastri, Sulastri; Azwardi, Azwardi; Anggelena, Vina
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2295

This study examines the impact of audit quality, profitability, and solvency on audit report lag, with PAF's reputation acting as a moderating factor in LQ45 companies. Panel data analysis, combining time series and cross-sectional data, was conducted on all LQ45 companies over the period 2017-2021, using purposive sampling. Quantitative analysis employing panel data regression analysis through Eviews 10 software was employed. The findings reveal that audit quality, profitability, solvency, and PAF reputation positively and significantly influence audit report lag. Moreover, PAF reputation moderates the relationship between audit quality and audit report lag, showing a negative and significant effect. Similarly, PAF reputation moderates the relationship between profitability and audit report lag, also exhibiting a negative and significant impact. However, PAF reputation's moderation on solvency demonstrates a negative but nonsignificant effect on audit report lag. Recommendations for further research include deeper analysis of reputation as a variable, as it supports reducing audit report delays. Additionally, examining audit quality and Return on Assets in more depth using nominal variables, with audit quality measured through earnings management or discretionary accruals, is suggested. Furthermore, refining analytical techniques through transformation methods that combine linear and nonlinear forms within a regression model is recommended for future investigations.

Manajemen Laba dan Efisiensi Investasi: Studi pada Perusahaan Indonesia 2019–2023 Syalwa, Mutiara; Saftiana, Yulia; Susanto, Hendra
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2820

Investment efficiency is a critical indicator of how well firms allocate capital to value-adding projects. Beyond traditional performance metrics, the credibility of financial reporting shapes investors’ beliefs and, in turn, real investment decisions. This study examines whether earnings management (EM) influences investment efficiency (IE). The sample comprises 315 Indonesia-based firms observed over 2019–2023 drawn from the London Stock Exchange Group (LSEG) database using a purposive sampling method. This is a quantitative study, EM is measured using performance-adjusted discretionary accruals (Kothari et al., 2005), while IE is proxied by the deviation of actual investment from its “normal” level (Biddle et al., 2009). Data analysis includes classical assumption tests, descriptive statistics, multiple linear regression, and hypothesis testing. The results indicate that EM has a negative and significant effect on IE. These findings are consistent with signaling theory, which posits that low-credibility, low-cost signals such as earnings manipulation heighten information asymmetry, weaken the linkage between investment and fundamentals. Practically, firms should strengthen reporting governance and align managerial incentives with long-term performance to curb EM and improve capital allocation. Future research is encouraged to expand the scope to the ASEAN region and incorporate using ownership structure as moderating factors to better explain the EM and IE relationship. This study is limited to the Indonesian context and further research across ASEAN countries is needed to enhance generalizability.

Peningkatan Produktivitas dan Pendapatan Masyarakat melalui Diversifikasi Usaha Tani Pembuatan Pupuk Organik Sulastri, Sulastri; Adam, Mohamad; Saftiana, Yulia; Nailis, Welly; Putri, Yulia Hamdaini
Jurnal Abdimas Multidisiplin Vol. 1 No. 2 (2023): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jamu.v1i2.1787

Purpose: The purpose of this service activity is to provide assistance in diversifying the business of farming communities in the village to provide guidance and training on business diversification. Method: The method is in the form of training and mentoring. The participants were 30 farmers from Pagar Dewa village, Jarai Lahat district. Results: The activity was carried out well because the level of understanding of the farming community who participated in the training was high. Conclusion: Farming diversification in the form of making organic fertilizers can be an alternative business that is still related to the competitive value farming value chain. This fertilizer can also be used alone to reduce the operational costs of farming which tend to be high but the price of marketed vegetable products is relatively cheap. Limitations: This service activity is limited to only one location in the Lahat district. Contribution: This activity is useful for improving household economic welfare.

Pengembangan Ide Bisnis bagi Kelompok Wanita Tani, Kelurahan Sei Selincah Palembang Sulastri, Sulastri; Adam, Mohamad; Saftiana, Yulia; Hamdaini, Yulia
Yumary: Jurnal Pengabdian kepada Masyarakat Vol 6 No 1 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i1.3854

Purpose: To provide literacy for the development of business ideas for the Women Farmers Group in Sei Selincah Village, Palembang. Methodology/approach: The activity stages begin with (1) mapping to identify community needs and local potential; (2) simulation to make products (3) reviewing several examples of product result 4) training (5) mentoring for potential products; and (6) evaluation. Results/findings: The results of the difference test of the activities before and after training showed a positive increase for 11 out of 14 question materials and 3 question materials before and after training, the results were relatively the same. However, statistically, the Wilcoxon Test as a whole showed a significant difference with a value of 0.003 ? 0.05. Conclusion: This PKM activity contributed to increasing income and capabilities of the Women Farmers Group while building networks with academia for sustainable business development. Limitations: The level of community participation in this activity is not optimal and participants are limited to homogeneous age groups. Contribution: Practice in entrepreneurship science in the topic of creativity in developing business ideas. Conclusion: This activity motivates Women Farmers Groups for new businesses in more targeted ways and can increase the utilization of potential agricultural products around them.

DIGITAL GOVERNANCE AS A CONDITIONAL ANTI-FRAUD MECHANISM: THE INTERACTIVE EFFECTS OF ELECTRONIC PROCUREMENT, ELECTRONIC GOVERNMENT, AND BERAKHLAK ORGANIZATIONAL CULTURE Safitri, Rika Henda; Susetyo, Didik; Saftiana, Yulia; Yusrianti, Hasni
Jurnal Ilmiah Ilmu Terapan Universitas Jambi Vol. 10 No. 1 (2026): Volume 10, Nomor 1, February 2026
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jiituj.v10i1.53377

Fraud in public procurement remains a persistent governance problem despite the widespread implementation of digital systems in the public sector. Although prior studies confirm that e-procurement and e-government enhance transparency, empirical evidence integrating digital governance and organizational culture in explaining fraud detection effectiveness remains limited, particularly at the ministerial level in developing countries. This study aims to examine the impact of e-procurement and e-government on fraud detection and to analyze the moderating role of BerAKHLAK organizational culture within the Indonesian Ministry of Immigration and Corrections. This research employs a quantitative approach using survey data collected from 320 procurement and budget officials across 33 provinces in 2024-2025. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to evaluate both direct and moderating effects. The results indicate that e-procurement (β=0,451; p<0,001) and e-government (β=0,357; p<0,001) have positive and significant effects on fraud detection. Furthermore, BerAKHLAK organizational culture significantly strengthens the influence of both e-procurement (β = 0,307, p<0,001) and e-government (β = 0,315, p < 0,001). The structural model explains 63,6% of the variance in fraud detection, demonstrating substantial explanatory power. This study offers novelty by developing an integrated moderated model that positions organizational culture as a contextual enhancer of digital fraud control mechanisms. The findings extend Agency Theory, the Theory of Planned Behavior, and fraud hexagon theory within a digital governance context. Practically, the results highlight that technological sophistication alone is insufficient; effective fraud detection requires the simultaneous strengthening of ethical organizational values to ensure sustainable and accountable public governance.

PENGARUH INDIKATOR SEKTOR INTERNAL TERHADAP CADANGAN DEVISA INDONESIA: STUDI KASUS INDONESIA 2000-2023 Habibi, Kamil; Octaviani, Tri; Saftiana, Yulia
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (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/fsxcc536

Penelitian ini bertujuan untuk menganalisis pengaruh ekspor, impor, utang luar negeri, dan nilai tukar terhadap cadangan devisa Indonesia selama periode 2000–2023. Hasil penelitian menunjukkan bahwa keempat variabel tersebut secara signifikan memengaruhi pergerakan cadangan devisa, yang menegaskan pentingnya faktor eksternal dan dinamika perdagangan internasional dalam menjaga stabilitas ekonomi nasional. Pengujian asumsi klasik dan berbagai uji statistik pendukung menunjukkan bahwa model yang digunakan telah memenuhi kriteria kelayakan secara statistik, sehingga hasil analisis dapat dipercaya. Secara khusus, peningkatan ekspor dan stabilisasi nilai tukar terbukti memberikan pengaruh positif terhadap cadangan devisa. Sementara itu, impor dan utang luar negeri menunjukkan hubungan yang lebih kompleks dan memerlukan pengelolaan kebijakan makroekonomi yang hati-hati. Temuan ini mengindikasikan bahwa kebijakan ekonomi yang berfokus pada peningkatan kinerja ekspor serta pengelolaan nilai tukar yang stabil sangat penting untuk memperkuat ketahanan cadangan devisa Indonesia dalam menghadapi guncangan eksternal dan volatilitas pasar global.

Title

Found 19 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 19 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 19 Documents
Search