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All Journal Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Jurnal Maps (Manajemen Perbankan Syariah) Journal of Sharia Economics, Banking and Accounting Journal of Management, Accounting, and Administration
Hady, Aufar Fadlul
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The Role of Artificial Intelligence in Enhancing the Effectiveness and Efficiency in Audit Firms Hady, Aufar Fadlul; Fitria, Maulidah
Journal of Sharia Economics, Banking and Accounting Vol 2, No 1: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v2i1.142

Abstract

This research explores how Artificial Intelligence (AI) can revolutionize audit practices by investigating how AI can be implemented in audit firms and the resulting impact on those practices. The research design utilizes a qualitative case study approach, which provides in-depth insight into the adoption of AI within audit firms. By examining the perspectives of auditors, managers, and other stakeholders, this research highlights the factors that influence AI implementation. The research findings reveal that AI offers powerful tools for audit firms, namely automating repetitive tasks, analyzing massive data sets to detect risks, and improving communication and collaboration. These advancements could result in greater efficiency, potentially better audit quality, and more streamlined workflows. However, challenges remain. Auditors may exhibit biases toward human specialists, and data quality is critical to successful AI integration. Overall, this research contributes valuable knowledge to both academic literature and practical applications in auditing.
Artificial Intelligence Adoption and Audit Quality: A Mediating Model of Performance Expectancy in East Java's Public Accounting Firms Hady, Aufar Fadlul; Muhammad Aqil Mudhaffar
Journal of Management, Accounting, and Administration Vol. 2 No. 2: 2025
Publisher : Sekolah Tinggi Agama Islam Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jomaa.v2i2.198

Abstract

This study aim to investigates the impact of Artificial Intelligence (AI) adoption on audit quality, specifically examining the mediating role of performance expectancy within Public Accounting Firms in East Java. Utilizing a quantitative approach, data from 140 auditors were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). Results indicate that AI adoption positively affects both audit quality and performance expectancy. Furthermore, performance expectancy significantly impacts audit quality and mediates the relationship between AI adoption and audit quality. This research highlights the critical role of auditors' performance expectations in realizing AI's benefits, offering insights for fostering effective AI integration to enhance audit practices. This research offers empirical evidence from the underrepresented Indonesian context, providing a nuanced understanding of how performance expectancy mediates the AI-audit quality link. It contributes valuable insights for strategic AI implementation in public accounting firms and lays groundwork for future behavioral studies in auditing.
THE EFFECT OF FINANCIAL PERFORMANCE ON THE PROFITABILITY OF BANK SYARIAH IN INDONESIA THROUGH NET INCOME WITH PATH ANALYSIS Mauliddiana, Rizka; Hady, Aufar Fadlul; Canggih, Clarashinta
JURNAL PROFIT Vol 10, No 1 (2026): Economic And Investment
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v10i1.13811

Abstract

Penelitian ini bertujuan untuk menentukan pengaruh rasio keuangan CAR, NPF, dan FDR terhadap profitabilitas perbankan syariah di Indonesia dengan rasio Laba Bersih sebagai variabel intervening. Menggunakan data sekunder dari Laporan Keuangan Triwulanan Perbankan Syariah Indonesia tahun 2020–2024, penelitian ini menggunakan metodologi penelitian kuantitatif deskriptif. Pengambilan sampel purposif digunakan dalam proses pemilihan sampel, menghasilkan ukuran sampel sebanyak 140 titik data yang memenuhi persyaratan penelitian. CAR dan FDR memiliki dampak substansial terhadap Laba Bersih, menurut temuan uji analisis jalur menggunakan alat analisis Eviews pada model pertama. Sebaliknya, Laba Bersih tidak banyak dipengaruhi oleh variabel NPF. Temuan uji analisis jalur pada model kedua menunjukkan bahwa ROA secara signifikan dipengaruhi oleh variabel CAR dan NI. Sementara itu, ROA tidak dipengaruhi oleh faktor NPF dan FDR. Uji Sobel mengungkapkan bahwa Laba Bersih dapat secara tidak langsung memoderasi dampak CAR terhadap ROA. Dampak tidak langsung NPF dan FDR terhadap ROA tidak dapat dimediasi oleh pendapatan bersih. Oleh karena itu, dapat dikatakan bahwa NI, sebagai variabel perantara, memediasi hubungan antara CAR dan ROA lebih efektif daripada hubungan antara NPF dan FDR dengan ROA.
Transformation of BRIS, BNIS, and BSM into BSI : A Comparative Analysis of Financial Performance Using CAR, NPF, FDR, and ROA Fuadi, Ahmad Masy'aril; Hady, Aufar Fadlul; Fikriyah, Khusnul
Jurnal Maps (Manajemen Perbankan Syariah) Vol. 9 No. 2 (2026)
Publisher : Masoem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/maps.v9i2.1918

Abstract

The transformation of three state-owned Islamic banks BRIS, BNIS, and BSM into BSI represents a strategic initiative by the government to strengthen the national Islamic banking industry. This study conducts an in-depth analysis of the financial performance  differences of the three banks before and after the merger during the 2016–2024 period, using the indicators CAR, NPF, FDR, and ROA. A quantitative method with a descriptive approach and a Paired Sample T-Test was employed based on published financial statements. The findings indicate that, on average, financial performance improved after the merger. Significant differences were observed in the FDR and ROA ratios, both of which increased post-merger, whereas CAR and NPF Did not exhibit substantial changes. These analysis implies that the merger positively contributed to enhancing financing efficiency and profitability, although it has not yet had a substantial impact on capital adequacy or financing quality. This research is anticipated to act as a guide for government decision-making, regulators, and industry practitioners in assessing the effectiveness of consolidation efforts within Indonesia’s Islamic banking sector.
Co-Authors Clarashinta Canggih Fuadi, Ahmad Masy'aril Khusnul Fikriyah Maulidah Fitria Mauliddiana, Rizka Muhammad Aqil Mudhaffar