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All Journal Wahana Riset Akuntansi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Trilogi Accounting & Business Research Paradoks : Jurnal Ilmu Ekonomi JER
Dian Indah Hayati
Universitas Negeri Padang
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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TANTANGAN KEAMANAN DATA DALAM IMPLEMENTASI TEKNOLOGI AI DI AKUNTANSI Hayati, Dian Indah; Sulaiman, Ahmad Rahbani; Syawitri, Afriosa; Julyazti, Nadya Fritanita
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 2 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i2.2155

Abstract

Artificial Intelligence (AI) has made a huge impact in transforming the accounting industry by automating various processes, improving operational efficiency, and providing more accurate data analysis for decision-making. However, despite its significant benefits, the application of AI in accounting also brings great challenges, especially in terms of data security. The threat of cyberattacks can undermine the integrity of financial statements and the audit process. In addition, vulnerabilities in AI algorithms used in accounting can enable manipulations that affect analysis results and business decisions. This research aims to identify these key challenges and propose relevant mitigation solutions. Among the solutions discussed are the implementation of blockchain to improve data transparency and security, regular audits to monitor the integrity of AI systems, and employee training to raise awareness of potential cyber threats. With a descriptive approach and literature analysis, this study provides practical guidance for companies to securely integrate AI in their accounting practices.Keywords: Artificial Intelligence (AI), Data Security, Blockchain
The Influence of Audit Committee Chairman Characteristics on Auditor Choice Rosa, Sherly Luthfia; Dwita, Sany; Hayati, Dian Indah
Wahana Riset Akuntansi Vol 13, No 1 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i1.132844

Abstract

Purpose – This study aims to examine the impact of audit committee chair characteristics on auditor choice in healthcare, infrastructure, and transportation & logistic companies listed on the Indonesian Stock Exchange (IDX) from 2021 to 2023.Design/methodology/approach – This research uses purposive sampling, resulting in 86 companies. The study utilizes from company annual reports were analyzed using logistic regression.Findings – The results show that the business education of the audit committee chairman has a positive effect on the choice of Big 4 auditors. Meanwhile, other characteristics such as gender, professional qualifications, work experience, and tenure of the audit committee chairman do not affect the choice of Big 4 auditors. Therefore, the results of this study indicate that the business education of the audit committee chairman is the most influential factor in the choice of Big 4 auditorsOriginality/value – Previous studies have overlooked the role of audit committee chairs, focusing instead on audit committees in general. As audit committee leadership matters more, research examining the impact of audit committee chair characteristics on auditor choice remains limited. This study provides contributions to the existing literature by offering a novel perspective on the role of audit committee chairs as corporate governance representatives in auditor choice decisions within emerging market.Research limitations/implications – Research on the impact of audit committee chair characteristics remains limited. Furthermore, this study also has several limitations, such as the measurement of auditor choice, which is only measured by Big 4 and Non-Big 4 audit firms, thereby limiting its ability to provide insight into auditor choice. Additionally, the measurement of gender is limited to physical appearance or individual gender, without considering and understanding the complexity of values and characteristics of femininity and masculinity. The results of this study provide a significant contribution to the existing literature on the impact of audit committee chair characteristics on auditor choice.
Analisis Kesiapan Digitalisasi Sistem Akuntansi dalam Pengelolaan Dana BOS pada Lembaga Pendidikan Menengah: Studi Empiris di Kota Padang Hayati, Dian Indah; Ristapawa Indra
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1349

Abstract

This study aims to analyze the level of readiness for accounting system digitalization in managing the School Operational Assistance (BOS) funds at the senior high school (SMA) level in Padang City. The research employs a descriptive quantitative approach using a survey method. Data were collected through questionnaires distributed to 68 respondents from 17 high schools, comprising school principals, administrative heads, treasurers, and system operators. The research instrument focuses on four main variables: technological infrastructure, human resource (HR) competence, institutional policy support, and digitalization readiness. The results show that most schools already possess adequate infrastructure and competent HR, along with internal policies that support the implementation of digital accounting systems. Overall, the level of digital readiness in managing BOS funds is categorized as good, as reflected by the majority of responses ranging from “agree” to “strongly agree.” Based on these findings, the study recommends enhancing staff training, strengthening institutional policies, and conducting continuous evaluation of digital systems to ensure the effectiveness and sustainability of accounting digitalization in secondary education institutions.
Determinant of audit quality: a literature review Fawziah, Intan Nurbaiti; Hayati, Dian Indah; Hidayatullah, Siti Rahmi
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1655

Abstract

Audit quality plays a crucial role in maintaining the credibility and reliability of financial reporting. This literature review aims to identify and analyze the key determinants that influence audit quality as discussed in prior academic studies. The review categorizes the determinants into auditor-related factors (such as auditor independence, expertise, and tenure), client-related factors (such as company size and complexity), and external factors (such as regulatory environment and audit standards). The findings reveal that audit quality is a multifaceted construct influenced by both internal attributes of auditors and external pressures. By synthesizing findings from various studies, this paper contributes to a better understanding of how different variables interact to affect audit quality, and provides insights for policymakers, auditors, and stakeholders to enhance audit effectiveness
The Influence of Financial Education, Inflation, and Per Capita Expenditure on the Intermediation Function of Rural Banks (BPR) in Indonesia Putra, Rino Dwi; Raga, Ridha Azka; Hayati, Dian Indah
Wahana Riset Akuntansi Vol 13, No 2 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i2.135280

Abstract

Abstract Purpose –This study examines the impact of financial education, inflation, and per capita expenditure on the intermediation function of Rural Banks (BPR) in Indonesia, focusing on deposit mobilization and credit distribution across all provinces in 2024. The research is grounded in the accounting and financial management perspective, recognizing that intermediation outcomes are not only reflective of market behavior but also integral to financial reporting, institutional performance measurement, and regional economic accountability. Disparities in financial literacy and regional economic indicators have implications for the effectiveness of BPRs, which serve as key financial intermediaries for local communities and MSMEs.   Design/methodology/approach –Using cross-sectional data from 34 provinces in Indonesia in 2024, this research applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the relationships between financial literacy, macroeconomic indicators, and BPR intermediation performance. Findings –This study identifies that financial education significantly influences deposit mobilization, indicating its role in shaping public trust and engagement in financial institutions. However, it does not significantly affect credit distribution. Inflation shows no effect on deposit mobilization but significantly impacts credit allocation, suggesting sensitivity in credit risk assessments and lending decisions. Per capita expenditure also demonstrates a significant effect on credit distribution, highlighting the relevance of consumption-based financial behavior in credit demand forecasting. Originality/value –  From an accounting standpoint, these findings underscore the importance of integrating non-financial indicators such as education and macroeconomic variables into performance evaluation frameworks for BPRs. Strengthening financial education initiatives could improve deposit liabilities reported in BPR financial statements, while inflation and consumption trends should be factored into provisioning and credit risk disclosures. The results have practical implications for regulatory bodies, financial educators, and BPR management in aligning financial intermediation strategies with sound accounting practices and sustainable local economic development Research limitations/implications –The use of cross-sectional data limits the ability to capture temporal dynamics. Future research should consider panel data and additional macroeconomic or seasonal factors to enrich the analysisKeywords: financial literacy, inflation, rural banks, credit distribution, deposit mobilization
The Influence of Corporate Political Connections and Family Ownership on Audit Quality Erisi, Tasya; Dwita, Sany; Raga, Ridha Azka; Hayati, Dian Indah
Wahana Riset Akuntansi Vol 13, No 2 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i2.132932

Abstract

Purpose – This study aims to examine and provide empirical evidence regarding the influence of corporate political connections and family ownership on audit quality with return on assets, leverage, and public accounting firm size as control variables.Design/methodology/approach – This study uses a quantitative approach. The population in this study includes SOEs and conglomerate companies listed on the Indonesia Stock Exchange in 2021-2023. Samples were taken using a purposive sampling method. The analysis method used is multiple linear regression analysis.Findings – The results of this study found that corporate political connections and family ownership have no significant effect on audit quality. Audit quality is influenced by the control variable, public accounting firm size.Originality/value – This study contributes to the audit quality literature in several ways. First, research that explores the variables of political connections and family ownership in the context of audit quality is still limited. Second, previous studies regarding the influence of political connections and family ownership on audit quality in Indonesia used input-based measurements, such as auditor choice as a proxy for audit quality. In this study, the audit quality measurement used is output-based, which is based on financial reporting quality measured using earnings quality (discretionary accruals) which is more relevant to be applied in Indonesia, considering that Indonesia is a country with a high level of opacity of corporate earnings. Third, previous studies use dummy variables to indicate whether a company has political connections, so the variation in the strength of connections is less revealed. In this study, political connections are measured using an index score of political connections with various levels of positions in the bureaucracy.Research limitations/implications – This research was only conducted on SOEs and conglomerate companies listed on the IDX; therefore, the research results cannot be generalized to other sectors/types of companies. The period in this study is still relatively short, which is only limited to a span of 3 years from 2021-2023. Future research can expand the research sample size, including all companies listed on the IDX, and extend the observation period to obtain more comprehensive results.Keywords: Corporate Political Connections, Family Ownership, Audit QualityArticle Type: Research Paper 
Pelatihan Studi Kelayakan Unit Usaha BUMNag Kamang Hilia Kabupaten Agam Provinsi Sumatera Barat: Feasibility Study Training for BUMNag Business Units in Kamang Hilia, Agam Regency, West Sumatra Province Pebriyani, Dewi; Fitra, Halkadri; Sulaiman S, Ahmad Rahbani; Hayati, Dian Indah; Fawziah, Intan Nurbaiti; Taqwa, Salma; Putra, Rino Dwi
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 10 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i10.10551

Abstract

The feasibility study training program for BUMNag Kamang Hilia, Agam Regency, West Sumatra, was designed to enhance the capacity of village officials, BUMNag managers, and the local community in planning, analyzing, and developing business units that leverage local potential. This training emphasized the importance of well-structured and data-driven business planning before establishing or expanding business units, thereby increasing the likelihood of success and reducing potential risks. The materials combined theoretical concepts with practical applications, covering the fundamentals of feasibility studies and analyses of market, technical, managerial, legal, social, and financial aspects. Participants were also trained in conducting risk assessments and preparing feasibility recommendations. A participatory learning approach was adopted through group discussions, case studies, document preparation simulations, and presentations, enabling participants to apply their knowledge directly to real local business opportunities. The training significantly improved participants' knowledge and analytical skills, fostering more professional BUMNag management. In the long term, it is expected to generate economically viable business units, optimize local resource utilization, and contribute to the economic independence of the nagari.
Sinergi ESG dan Komite Audit: Strategi Menuju Kinerja Keuangan yang Berkelanjutan Putri Elwira, Mutia Nurullita; Dwita, Sany; Hayati, Dian Indah; Raga, Ridha Azka
Wahana Riset Akuntansi Vol 13, No 2 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i2.135985

Abstract

Purpose – This study aims to examine the influence of ESG performance and the audit committee on the financial performance of companies listed on the Indonesia Stock Exchange (IDX) during 2021-2023.Design/methodology/approach – The sample in this study consisted of 72 companies listed on the Indonesia Stock Exchange, with a total of 216 observations. The data analysis method used was multiple linear regression analysis with SPSS 25.Findings – The results of the hypothesis test for partial effects (t-test) indicate that ESG performance has a positive and significant effect on financial performance. Meanwhile, the audit committee variable has a negative and significant effect on financial performance.Originality/value – This study is novel in that it examines the influence of Environmental, Social, and Governance (ESG) performance and Audit Committees on the financial performance of companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The research's novelty lies in the post-pandemic observation period, which represents the economic recovery phase, and in examining the interaction between ESG performance and Audit Committee effectiveness in improving financial performance.Research limitations/implications – This study contributes by simultaneously examining the role of ESG performance and the audit committee in influencing financial performance. While prior research has largely focused on these aspects separately, this study integrates sustainability performance and corporate governance mechanisms, offering a more comprehensive perspective. The findings provide both theoretical enrichment and practical implications, showing that strong ESG practices supported by an effective audit committee can enhance financial outcomes and long-term firm value.Keywords: ESG performance, audit committee, corporate governance, financial performance, emerging economyArticle Type: Research Paper. 
Co-Authors Afriosa Syawitri Ahmad Rahbani Sulaiman S Erisi, Tasya Fitra, Halkadri Intan Nurbaiti Fawziah Nadya Fritanita Julyazti Pebriyani, Dewi Putra, Rino Dwi Putri Elwira, Mutia Nurullita Raga, Ridha Azka Ristapawa Indra Rosa, Sherly Luthfia Salma Taqwa Sany Dwita Siti Rahmi Hidayatullah