Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal AKUNTANSI DEWANTARA Jurnal Magister Akuntansi Trisakti Soedirman Accounting, Auditing and Public Sector Journal
Ilmawan, Faiz Nuha
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 3 Documents
Search

 1 
CHALLENGES AND OPPORTUNITIES OF DIGITAL AUDITING: A LOOK BEYOND THE YEAR 2020 Ilmawan, Faiz Nuha; Bawono, Icuk Rangga
Jurnal Magister Akuntansi Trisakti Vol. 11 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v11i2.21241

Abstract

Digital technologies, including artificial intelligence (AI), big data, and blockchain, have significantly changed the auditing landscape. This study aims to explore the impact of these technologies on audit practices in the future, focussing on the challenges and opportunities auditors face. Using a qualitative approach, the study involved in-depth interviews, case studies, and participatory observations of several companies adopting digital technology in their audits. The study results show that applying digital technology can increase efficiency, accuracy, and transparency in the audit process. AI and big data enable faster and more comprehensive data analysis, while blockchain improves the reliability and integrity of audited data. However, the study also reveals significant challenges, such as a lack of technology skills among auditors, concerns related to data security and privacy, and potential changes in the role of auditors that could affect audit quality. On the other hand, the digital era also opens opportunities for auditors to engage in multidisciplinary collaboration and develop new competencies relevant to modern technology. However, to make the most of these opportunities, auditors need to maintain strong ethical principles and comply with applicable regulations. 
English EMPOWERING SUSTAINABLE TOURISM SMES THROUGH DIGITAL TECHNOLOGY TO ENHANCE GLOBAL COMPETITIVENESS Ilmawan, faiz Nuha
Soedirman Accounting, Auditing and Public Sector Journal Vol 4 No 1 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.1.17384

Abstract

This article explores strategies for empowering Micro, Small, and Medium Enterprises (MSMEs) in sustainable tourism by leveraging digital technology to enhance global competitiveness. Using the case study of DATABAJO CAFFEE in Labuan Bajo, this study analyzes how the integration of local identity with digital marketing and international collaboration, such as through the International Community Service ICSEMA 2025, can overcome resource limitations and market access. The findings show that digitalization not only increases market reach but also strengthens the commitment to sustainability and empowerment of local farmers. The main conclusion is that the synergy between local uniqueness, the use of technology, and the support of the global community constitutes a strategic model for tourism MSMEs to achieve global competitiveness while preserving their cultural values.
EMOTIONAL INTELLIGENCE’S STRENGTHENS ON AUDIT QUALITY Ilmawan, Faiz Nuha; Try Setyorini, Christina; Rachmi Fitrijati, Krisnhoe; Rangga Bawono, Icuk
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.17773

Abstract

This study aims to analyze emotional intelligence on audit quality with competence as moderation. This study used a quantitative approach. The population in this study is financial auditors in the "Big Four" Public Accountants in Indonesia from the level of partners, managers, seniors, and junior auditors. The results showed that emotional intelligence and competence had a significant positive effect on audit quality. Competence shows unsupported results as moderation on the relationship of emotional intelligence to audit quality. From the results of the study, there are several implications, namely in the recruitment process, PAF should comprehensively consider aspects of EI and competence. In the process of educating prospective auditors, there needs to be material related to emotional intelligence. When carrying out their profession, auditors need to have the awareness to implement EI. In the future, it is recommended to use the interview method so that it can ensure a more objective response from respondent.
Co-Authors Icuk Rangga Bawono, Icuk Rangga Rachmi Fitrijati, Krisnhoe Rangga Bawono, Icuk Try Setyorini, Christina