Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Elsa Natali
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Kuliah Kerja Nyata: Membangun Generasi Muda Cerdas dan Kreatif, Serta Memperbaiki Desa Berkualitas, dan Edukasi Perpajakan pada Gen Z di Desa Lubang Buaya, Setu, Kab. Bekasi Elia Rossa; Dea Maharani; Elsa Natali; Amelia Destiyana; Shafa Audina Sukmaningrum; Aldila Sukaputri Irmadani; Najwa Balqis; Inday Hardika; Marta Marta
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.2186

Abstract

The Real Work Lecture Program (KKN) has been implemented in Lubang Buaya Village, Setu, Kab. Bekasi. In this program we seek to help local communities overcome the problems in the economic, educational, social and health sectors as well as in the infrastructure and environmental sectors that they face. This article discusses KKN's efforts to develop the potential of the younger generation, especially Generation Z, through strengthening intelligent and creative education. Apart from that, this article also highlights improvements to village facility infrastructure to improve the quality of life of local communities. During KKN activities, various tax education programs are carried out to increase public understanding and awareness, especially generation Z, about the obligations and benefits of taxation. Through the integration of these activities, it is hoped that a young generation can be created that is not only intelligent and creative, but also has social awareness and the ability to contribute to sustainable village development.
Literature Review: Pengaruh Independensi, Skeptisme, dan Akuntabilitas Terhadap Kualitas Audit Elsa Natali; Dea Maharani; Nera Marinda Machdar
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i2.1852

Abstract

This literature review investigates the influence of independence, skepticism, and accountability on audit quality based on previous research. Independence is considered a key element in the audit process that can ensure the auditor's objectivity in conducting assessments. Skepticism, as the auditor's critical and alert attitude towards the information presented, is also considered important in improving audit quality. In addition, accountability refers to the auditor's responsibility in ensuring compliance with audit standards and professional ethics. Previous studies show that independence, skepticism, and accountability have a significant impact on audit quality. Auditors who have high independence tend to carry out more objective evaluations of the information being audited, thereby improving the quality of the financial reports produced. In addition, high skepticism allows auditors to be more alert to potential errors or fraud, thereby increasing their ability to detect discrepancies or irregularities in financial reports. Furthermore, strong accountability ensures that auditors are accountable for their decisions and actions, which can encourage them to conduct audits with high integrity and professionalism. Although many studies have confirmed the positive relationship between independence, skepticism, and accountability and audit quality, there is still room for further research in different contexts, such as specific industries or countries that have unique regulatory and cultural characteristics. The implication of this literature is the importance of strengthening these factors in audit practice in order to increase public trust in the financial reports presented.
PENGARUH e-AUDIT, TEKNOLOGI AUDIT BERBASIS AI, DAN BIG DATA ANALYTICS TERHADAP DETEKSI FRAUD (STUDI EMPIRIS PADA BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA) Elsa Natali; Gilbert Rely; Pratiwi Nila Sari
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 3 (2025): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i3.1942

Abstract

Penelitian ini bertujuan untuk menguji pengaruh e-Audit, teknologi audit berbasis AI, dan big data analytics terhadap deteksi fraud pada Badan Pemeriksa Keuangan Republik Indonesia (BPK RI), menggunakan pendekatan kuantitatif dengan data yang dikumpulkan melalui kuesioner Skala Likert. Populasi penelitian adalah auditor pada Kantor Pusat BPK RI, pengambilan sampel menggunakan metode purposive sampling sebanyak 100 responden. Variabel independen e-Audit, teknologi audit berbasis AI, dan big data analytics, sedangkan variabel dependen deteksi fraud. Metode analisis data yang digunakan adalah uji validitas, uji reliabilitas, uji asumsi klasik, uji regresi linear berganda, dan uji hipotesis dengan bantuan SPSS Statistik 26. Hasil penelitian menunjukkan bahwa secara parsial, masing-masing variabel independen, yaitu e-Audit, teknologi audit berbasis AI, dan big data analytics, memiliki pengaruh positif dan signifikan terhadap deteksi fraud. Secara simultan, e-Audit, teknologi audit berbasis AI, dan big data analytics secara bersama-sama memiliki pengaruh positif dan signifikan terhadap deteksi fraud. Kombinasi dari ketiga variabel menunjukkan bahwa penerapan teknologi yang terintegrasi dapat meningkatkan efektivitas proses deteksi fraud. Simpulan, bahwa implementasi e-Audit, pemanfaatan teknologi audit berbasis AI, dan pengolahan data menggunakan big data analytics, baik secara individu maupun secara bersama-sama, mampu mendukung upaya peningkatan efektivitas deteksi fraud pada BPK RI. Kata Kunci : E-Audit, Artificial Intelligence, Big Data Analytics, Deteksi Fraud
Co-Authors Aldila Sukaputri Irmadani Amelia Destiyana Dea Maharani Elia Rossa Inday Hardika Marta Marta Najwa Balqis Nera Marinda Machdar Pratiwi Nila Sari Rely, Gilbert Shafa Audina Sukmaningrum