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Pengaruh Teknologi Digital, Sistem Data Mining Dan Pemenuhan Standar Audit Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Jakarta Selatan Kalista Wau, Yohana Kessy; Eriyanto, Dwi; Indriati, Lely; Mahzumi, Mahzumi; Rahayu, Maryati
IKRAITH-EKONOMIKA Vol. 9 No. 1 (2026): IKRAITH-EKONOMIKA Vol 9 No 1 Maret 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i1.5631

Abstract

Penelitian ini bertujuan menganalisis pengaruh teknologi digital, sistem data mining, danpemenuhan standar audit terhadap kinerja auditor pada Kantor Akuntan Publik (KAP) diwilayah Jakarta Selatan. Data diperoleh melalui kuesioner yang disebarkan kepada 90auditor sebagai responden dan diolah menggunakan SmartPLS versi 3.0. Hasil analisismenunjukkan bahwa seluruh variabel berpengaruh positif dan signifikan terhadap kinerjaauditor dengan nilai p-value teknologi digital (0,019), sistem data mining (0,010) danpemenuhan standar audit (0,000). Temuan ini menunjukkan bahwa penerapan teknologidigital dan sistem data mining mampu meningkatkan efisiensi, akurasi, serta kemampuananalisis auditor dalam pelaksanaan audit. Sementara itu, kepatuhan terhadap standar auditberkontribusi dalam memperkuat integritas dan meningkatkan kualitas hasil pemeriksaan. This study aims to analyze the influence of digital technology, data mining systems, andcompliance with audit standards on auditor performance at Public Accounting Firms (KAP) inSouth Jakarta. Data were obtained through questionnaires distributed to 90 auditor respondentsand processed using SmartPLS version 3.0. The analysis results indicate that all variables have apositive and significant effect on auditor performance, with p-values for digital technology(0.019), data mining systems (0.010), and compliance with audit standards (0.000). Thesefindings indicate that the implementation of digital technology and data mining systems canimprove auditor efficiency, accuracy, and analytical skills in conducting audits. Meanwhile,compliance with audit standards contributes to strengthening integrity and improving the qualityof audit results.
MENGENALKAN PEMBAYARAN DIGITAL LEWAT QRIS UNTUK MELANCARKAN TRANSAKSI USAHA MIKRO DI DESA CIKOLELET Farida, Farida; Effendi, Maya Syafriana; Wahyuni, Nur; Firdaus, Venus F; Rahayu, Maryati; Budilaksono, Sularso; Sovitriana, Rilla
Jurnal Abdi Insani Vol 11 No 2 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i2.1584

Abstract

Cikolelet Village is, as a tourist village, able to stimulate the economy of its residents. Many economic activities have grown due to the impact of many visitors to the village. Apart from natural tourism, many micro and household businesses support the circulation of economic and financial activities. Unfortunately, amidst the success of attracting tourists and increasing sales of locally produced goods, transaction payments are still conventional. This community service activity aims to introduce a digital payment system through QRIS to facilitate payments and increase sales. The service method is divided into three parts. They are planning, implementation, and evaluation. The Planning stage was done by the University LPPM team, from coordination with partners and collaboration between universities. The implementation phase by the member team consists of material presentations, discussions, questions, and answers, as well as direct practice in registering for QRIS. The evaluation stage was carried out to determine the level of interest of business actors in using QRIS. The result was that only around 34.6 percent of participants were interested and registered, while 65.4 percent were less concerned. Along with the era of technology and digitalization, people are required to be technologically literate in order to be able to compete. Services, both products and services as well as supporting facilities, must be improved to facilitate and increase mutual comfort.