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All Journal Wahana Riset Akuntansi Trilogi Accounting & Business Research Paradoks : Jurnal Ilmu Ekonomi JER Media Riset Ekonomi Pembangunan (MedREP)
Dian Indah Hayati
Universitas Negeri Padang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance 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
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA PEKANBARU TAHUN 2021 -2023 Ahmad Rahbani Sulaiman S; Dian Indah Hayati; Afriosa Syawitri
Media Riset Ekonomi Pembangunan (MedREP) Vol. 1 No. 4 (2024): MedREP: Volume 1, No. 4, Desember 2024
Publisher : Universitas Negeri Padang

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Abstract

This study analyzes the effectiveness and contribution of hotel and restaurant tax revenues to the Regional Original Revenue (Pendapatan Asli Daerah, PAD) of Pekanbaru City from 2021 to 2023. Using a quantitative approach, the research relies on secondary data from the financial reports of the Pekanbaru City Government. The findings reveal that the effectiveness of hotel and restaurant taxes is categorized as very effective, with an average effectiveness of 94% and 106%, respectively. However, the contribution of these taxes to total PAD is relatively low, averaging 5% for hotel taxes (categorized as very low) and 14% for restaurant taxes (categorized as low). These results suggest a need to optimize the potential of these sectors through strategies such as increasing tax awareness, promoting tourism, and leveraging technology. The study recommends diversifying PAD sources and fostering collaborative partnerships with business operators to support sustainable development in Pekanbaru City.. Keywords: Regional Original Revenue, Hotel Tax, Restaurant Tax
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
Co-Authors Afriosa Syawitri Ahmad Rahbani Sulaiman S Intan Nurbaiti Fawziah Nadya Fritanita Julyazti Ristapawa Indra Rosa, Sherly Luthfia Sany Dwita Siti Rahmi Hidayatullah