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All Journal Riset Akuntansi dan Keuangan Indonesia Accounting Analysis Journal Kemas Journal:Jurnal Pengabdian masyarakat
Hafidz, Ridho
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Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Physics Public Health Transportation

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Enhaching Fraud Detection Through Auditor Religiosity, Computer Assisted Audit Techniques, and Task Specific Knowledge: The Moderating Impact of Big Data on Auditors in BPKP, Sumatera Island Betri; Hafidz, Ridho
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 3 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i3.6424

Abstract

This study investigates the impact of Auditor Religiosity, Computer Assisted Audit Techniques (CAATs), and Task Specific Knowledge on Fraud Detection, with Big Data serving as a moderating variable. Conducted at the Representative Offices of the State Development Audit Agency in Sumatera, the associative research utilized primary data from 220 questionnaires, analyzed via Partial Least Square Structural Equation Modeling (PLS-SEM). Findings reveal that Auditor Religiosity and Task Specific Knowledge significantly influence Fraud Detection, while CAATs do not. Additionally, Big Data does not moderate the effects of Auditor Religiosity and Task Specific Knowledge on Fraud Detection (homologizer moderator). However, Big Data moderates (strengthens) the influence of Computer Assisted Audit Techniques on Fraud Detection (pure moderator).
Penggunaan bibit unggul “Bima” tanaman kangkung darat selama masa kemarau di Desa Lubuk Seberuk Hafidz, Ridho; Haryani; Nurani, Diva; I.E Habibi, Nur; Wahyudi, Apri; Delfi Riana, Siska; Raffi Ondri, Muhammad; Sepria Sofyan, Dea; Maka Suci, Tassya; Adelia, Karlita; Hakim, Aibi; Septari, Nanda; Ghiffari, Ahmad
Kemas Journal : Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2023): Kemas Journal - Juli - Desember
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/kemas.v1i2.13129

Abstract

Cekaman kekeringan merupakan salah satu faktor penghambat  pertumbuhan  kangkung  (Ipomoea Reptans Poir). Musim kemarau ini menyebabkan tanaman kangkung tumbuh kerdil akibat kualitas air yang kurang. Kegiatan pengabdian kepada masyarakat ini dilakukan dengan tujuan untuk agar benih unggul tanaman kangkung darat tetap berkualitas meski di musim kemarau. Hasil kegiatan diketahui tanaman dapat tumbuh dengan subur berdasarkan pengukuran daun dan batangnya, kendati penanaman di musim panas. Rangkaian pengabdian kepada komunitas petani ini merupakan salah satu program mendukung Gerakan SUMSEL Mandiri Pangan (GSMP). Diharapkan para petani dapat memanfaatkan bibit unggul untuk meningkatkan produksi tanaman kangkung sehingga tidak ketergantungan dengan sayuran dan makanan impor.
Big Data, CAATs, and Auditor Religiosity in Fraud Detection: Task-Specific Knowledge as Moderator Betri; Hafidz, Ridho; Handayani, Maidiana Astuti; Zuraidah, Ida; Djuniar, Lis
Accounting Analysis Journal Vol. 14 No. 3 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i3.16718

Abstract

Purpose : With task-specific knowledge taken into account as a moderating factor, this study attempts to investigate the impact of big data, computer-asisted audit techniques (CAATs), and auditor religiosity on fraud detection. The growing need for insight into the behavioral and technological components that support efficient fraud detection in audit procedures served as the basis for the study. Method : Using an associative quantitative approach, the study was carried out at the State Development Audit Agency’s Representative Offices in Sumatra. A straightforward random sample method was used to gather data, and 220 questionnaires were filled out. Structural Equation Modeling (SEM) was used in the investigation to determine the correlations between the variables. Findings : According to the t-test results, auditor religiosity significantly improves fraud detection. Big data and CAATs, however, did not demonstrate a statistically significant impact. Moreover, task-specific information serves as a predictive modifiers rather than a moderating variable as first proposed. With a termination value of 0.974, the model had a very small effect size. Novelty : The study is innovative since it examines behavioral, technical, and cognitive aspects of the auditing profession in a comprehensive manner. Additionally, it offers fresh perspective by reframing task-specific knowledge as a predicting component rather than a moderating variable, with important ramifications for enhancing fraud detection techniques.
Co-Authors Adelia, Karlita Ahmad Ghiffari Apri Wahyudi Betri Delfi Riana, Siska Djuniar, Lis Hakim, Aibi Handayani, Maidiana Astuti Haryani I.E Habibi, Nur Maka Suci, Tassya Nurani, Diva Raffi Ondri, Muhammad Sepria Sofyan, Dea Septari, Nanda Zuraidah, Ida