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The Influence of Auditor's Professional Skepticism on Audit Quality Nainggolan, Christine Dewi; Tan, Ethan; Lee, Ava
Journal Markcount Finance Vol. 3 No. 1 (2025)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i1.2133

Abstract

The rapid advancement of audit technology, including data analytics, artificial intelligence (AI), and blockchain, has significantly transformed the auditing profession. These technologies promise to enhance audit efficiency and effectiveness by automating routine tasks, improving data accuracy, and enabling deeper insights. However, the extent to which these technologies influence audit outcomes from the auditor's perspective remains underexplored, particularly in terms of their practical implementation and perceived benefits. This study aims to examine the influence of audit technology on audit efficiency and effectiveness from the perspective of auditors, focusing on their experiences, challenges, and perceived outcomes. A mixed-methods approach was employed, combining surveys and semi-structured interviews with auditors from public accounting firms. Quantitative data were analyzed using statistical techniques, while qualitative data were thematically analyzed to identify key patterns and insights. The findings reveal that audit technology significantly improves efficiency by reducing time spent on manual tasks and enhancing data processing capabilities. Auditors also reported increased effectiveness, as technology enabled better risk assessment, fraud detection, and compliance monitoring. However, challenges such as high implementation costs, skill gaps, and resistance to change were identified as barriers to full adoption. The study concludes that audit technology has a transformative impact on audit efficiency and effectiveness, but its successful integration requires addressing technical, organizational, and human factors.
Adaptive Curriculum Development Based on Learning Analytics Analysis in Higher Education Sumilat, Rohyani Rigen Is; Lee, Ava; Tan, Ethan; Purnomo, Widiharto
Al-Hijr: Journal of Adulearn World Vol. 4 No. 1 (2025)
Publisher : Sekolah Tinggi Agama Islam Al-Hikmah Pariangan Batusangkar, West Sumatra, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/alhijr.v4i1.851

Abstract

The integration of learning analytics into higher education has the potential to revolutionize curriculum development by providing data-driven insights into student learning patterns, strengths, and weaknesses. Adaptive curriculum development, which tailors educational content to the diverse needs of students, is becoming increasingly important as educational institutions seek to improve student engagement, retention, and success rates. However, the effective implementation of adaptive curricula based on learning analytics remains underexplored in higher education contexts. This study aims to explore the potential of learning analytics in developing adaptive curricula that align with students’ learning behaviors, preferences, and academic performance. A mixed-methods approach was employed, combining quantitative data analysis of learning analytics with qualitative feedback from students and instructors. Data was collected from a cohort of 200 students enrolled in a large university, utilizing learning management systems to track student interactions, assessments, and engagement. The results indicate that curricula developed based on learning analytics led to significant improvements in student performance and engagement, particularly for at-risk students. Personalized learning paths and real-time adjustments were shown to enhance learning outcomes. This study concludes that learning analytics can play a crucial role in adaptive curriculum development in higher education, providing a pathway for more effective and personalized learning experiences.
Mapping Language in the Brain with AI: A Study on Semantic and Syntactic Representation in Neural Models and Human Brain Activity Mubasyiroh, Mubasyiroh; Tan, Ethan; Ng, Isabel
Journal International of Lingua and Technology Vol. 4 No. 1 (2025)
Publisher : Sekolah Tinggi Agama Islam Al-Hikmah Pariangan Batusangkar, West Sumatra, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/jiltech.v4i1.826

Abstract

Understanding how the human brain processes language has been a long-standing challenge in neuroscience and cognitive science. Recent advancements in artificial intelligence (AI), particularly in neural networks, have opened new avenues for investigating the representation of language in the brain. This study explores the relationship between semantic and syntactic representations in neural models and human brain activity. By comparing how deep learning models and the human brain process linguistic structures, this research seeks to bridge the gap between computational models and biological systems. The research aims to analyze the similarities and differences in how neural models and the human brain represent syntactic and semantic information. Using functional magnetic resonance imaging (fMRI) data from brain activity during language processing tasks, and applying AI models trained on large language datasets, this study investigates the neural correlates of syntax and semantics. The results show that certain regions of the brain correspond to the syntactic structures processed by AI models, while others align more closely with semantic representations. The neural network models exhibited high correspondence with brain activity patterns, particularly in tasks involving sentence structure and meaning comprehension. This study concludes that AI models can be used to enhance our understanding of how language is represented in the brain, offering valuable insights into both neuroscience and artificial intelligence.
Strategies for Teaching Language to Students with Special Needs Nuryanti, Titik; Lim, Sofia; Tan, Ethan; Purnama, Yulian
Journal International of Lingua and Technology Vol. 3 No. 3 (2024)
Publisher : Sekolah Tinggi Agama Islam Al-Hikmah Pariangan Batusangkar, West Sumatra, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/jiltech.v3i3.779

Abstract

Teaching language to students with special needs presents unique challenges, requiring tailored strategies to address diverse learning abilities and disabilities. Despite the growing emphasis on inclusive education, there is limited research on effective language teaching methods for this population. This study explores strategies for teaching language to students with special needs, focusing on their impact on language acquisition and engagement. The research aims to identify and evaluate effective strategies for teaching language to students with special needs, focusing on their impact on language proficiency, engagement, and inclusivity. It seeks to provide practical recommendations for educators to create supportive and effective learning environments. A mixed-methods approach was employed, involving 50 students with special needs and their teachers. Data were collected through classroom observations, teacher interviews, and pre- and post-tests to measure language proficiency. Qualitative data were analyzed using thematic analysis, while quantitative data were analyzed using statistical software. The findings revealed that multisensory approaches, visual aids, and individualized instruction significantly improved language proficiency and engagement among students with special needs. Teachers reported that these strategies enhanced students' confidence and participation. However, challenges such as resource limitations and lack of training were also identified. Tailored strategies, such as multisensory approaches and individualized instruction, are effective in teaching language to students with special needs. Educators should prioritize inclusive practices and professional development to address challenges and enhance language learning outcomes.
The Impact of Constructivist Learning Models on Student Achievement Primarni, Amie; Tan, Ethan; Rosidin, Rosidin
Journal International Inspire Education Technology Vol. 4 No. 1 (2025)
Publisher : Sekolah Tinggi Agama Islam Al-Hikmah Pariangan Batusangkar, West Sumatra, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/jiiet.v4i1.782

Abstract

The traditional learning approaches prevalent in education often emphasize passive knowledge acquisition, leading to limited student engagement and lower academic achievement. Recognizing these challenges, this study investigates the impact of constructivist learning models on enhancing student achievement. The research aims to evaluate whether implementing constructivist strategies significantly influences students’ academic performance compared to conventional instructional methods. Employing a quasi-experimental design with pre-test and post-test control groups, the study involved 120 high school students selected through purposive sampling. Data collection was carried out using standardized achievement tests and observational checklists, analyzed quantitatively through descriptive and inferential statistics. Results indicate that students exposed to constructivist learning environments showed significantly higher academic achievements and increased active participation compared to their counterparts experiencing traditional instruction. In conclusion, the constructivist learning model effectively fosters critical thinking, enhances students’ understanding, and improves overall academic performance. These findings suggest educational institutions should consider integrating constructivist approaches to promote deeper learning and greater student success.
The Impact of Cognitive-Behavioral Therapy on Decreased Symptoms of PTSD in Victims of Natural Disasters Permatananda, Pande Ayu Naya Kasih; Tan, Ethan; Lim, Sofia
World Psychology Vol. 4 No. 1 (2025)
Publisher : Sekolah Tinggi Agama Islam Al-Hikmah Pariangan Batusangkar, West Sumatra, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/wp.v4i1.800

Abstract

Post-traumatic stress disorder (PTSD) is a significant mental health issue faced by individuals who have experienced natural disasters. Survivors of such events often endure long-lasting psychological effects, including flashbacks, hyperarousal, and emotional numbness, which hinder their ability to reintegrate into normal life. Cognitive-behavioral therapy (CBT) has emerged as an effective intervention for PTSD, offering tools for individuals to reframe distressing thoughts and regulate emotional responses. This study investigates the impact of CBT on the symptoms of PTSD in victims of natural disasters. The primary aim is to evaluate whether CBT can reduce the severity of PTSD symptoms in affected individuals. A quasi-experimental design was used, with 100 participants who were victims of a recent natural disaster. Participants underwent 8 weeks of CBT sessions, with pre- and post-assessment using the PTSD Checklist for DSM-5 (PCL-5). The results indicated a significant reduction in PTSD symptoms, with a marked decrease in both intrusive thoughts and hyperarousal behaviors. The findings suggest that CBT is an effective therapeutic approach for alleviating PTSD symptoms in disaster survivors. The study concludes that integrating CBT into post-disaster mental health care programs can significantly improve the well-being of disaster victims.
Islamic Political Communication in Winning the Hearts of Millennial Voters Dharta, Firdaus Yuni; Lee, Ava; Tan, Ethan
Journal International Dakwah and Communication Vol. 5 No. 1 (2025)
Publisher : Sekolah Tinggi Agama Islam Al-Hikmah Pariangan Batusangkar, West Sumatra, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/jidc.v5i1.953

Abstract

In the rapidly evolving political landscape, the influence of millennial voters is becoming increasingly significant, especially in predominantly Muslim countries where political communication plays a crucial role in shaping public opinion. Islamic political communication, which blends traditional religious values with modern political strategies, is an important tool in engaging millennial voters. This study examines the effectiveness of Islamic political communication in winning the hearts and minds of millennial voters in Indonesia, where the millennial demographic is a critical force in the political sphere. The study uses a qualitative research approach, conducting interviews with political communicators, social media influencers, and millennial voters, along with content analysis of political campaigns targeting this demographic. The findings indicate that Islamic political communication that is authentic, relatable, and values-driven resonates most with millennial voters. Moreover, the use of digital platforms, such as social media, is found to significantly enhance engagement and build trust with younger voters. The research concludes that Islamic political communication can be an effective strategy in gaining the support of millennial voters by aligning political messages with Islamic principles and youth-centered concerns. Future studies should further explore the impact of digital media on political communication and voter behavior among millennial Muslims.
Will Hope Change Early Adult Women's Views About Love Mahmuda, Nafila; Desmita, Desmita; Ananda, Fiqih; Wei, Li; Tan, Ethan
Darussalam: Journal of Psychology and Educational Vol. 4 No. 1 (2025)
Publisher : Yayasan Minang Darussalam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70363/djpe.v4i1.237

Abstract

Early adulthood ranges from 20-40 years. One of the important developmental tasks for early adults is having intimate relationships, (papalia, d.e., old, s. w.,& feldman, 2008) That is why many adult women are often trapped in romantic relationships with men that will either end happily or end in misery depending on what hopes or expectations underlie and motivate women's relationships in the early adult stages. According to most women, love will fail if someone does not try to actively develop their entire personality until they reach a productive orientation: that the fulfillment of one's love cannot be achieved without the ability to love other people, without humility and determination, as well as confidence and discipline. While adult women believe that love is just a matter of luck, something that will come if someone is lucky, but that does not mean that adults think love is not important. Hungry for it, women entering adulthood often watch films and read countless stories about the romantic love of couples. Both those that will have a happy ending and those that will have a tragic ending. That's the reason why researchers studied whether hope changes the way adult women view love.
The Influence of Formal and Informal Education in the Development of Islamic Psychology to Improve Community Welfare Ashri Ramadhan; Tan, Ethan; Lima, Lucas
Darussalam: Journal of Psychology and Educational Vol. 3 No. 1 (2024)
Publisher : Yayasan Minang Darussalam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70363/djpe.v3i1.240

Abstract

This study aims to analyze the influence of formal and informal education in the development of Islamic Psychology to improve community welfare, especially among Muslim communities in Yogyakarta City. Using a quantitative method with a survey approach, this study involved 300 respondents selected through a stratified random sampling method, including those who had experience in formal and informal faith-based education. Data was collected through a structured questionnaire that measured participants' perceptions of the impact of such education as well as their psychological well-being. The results of the analysis show that there is a significant positive relationship between formal and informal education in Islamic Psychology and psychological well-being. Formal education makes a strong contribution to the development of knowledge, while informal education, such as recitation and pesantren, plays a role in the formation of spiritual values that support individual well-being. The findings confirm the importance of integrating formal and informal education in the context of developing Islamic psychology to achieve better community well-being. This study also provides recommendations for educational institutions to further optimize the synergy between these two types of education.
Indonesian Islam in the Context of Global Islamic Fundamentalism: A Study of Radicalization and Counter-Radicalization Shodiq, Md; Tan, Ethan; wong, lucas
Journal of Noesantara Islamic Studies Vol. 2 No. 4 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jnis.v2i3.2398

Abstract

This study examines the complex dynamics of Indonesian Islam amidst the rise of global Islamic fundamentalism, focusing specifically on processes of radicalization and counter-radicalization within the archipelago. Indonesia, as the world’s largest Muslim-majority nation, presents a unique case due to its historically pluralistic and moderate religious landscape, which now faces increasing pressure from extremist ideologies. The primary objective of this research is to identify the key drivers of radicalization among Indonesian Muslims and to critically assess the effectiveness of existing counter-radicalization strategies implemented by the government and civil society organizations. Utilizing a mixed-methods approach, this study combines a quantitative analysis of survey data from 500 university students and religious leaders across Java and Sumatra with qualitative in-depth interviews. The qualitative component involved 30 participants, including former extremists, religious scholars, and policymakers, providing nuanced insights into their experiences and perspectives on radicalization and deradicalization. Results indicate that socio-economic grievances, misinterpretations of religious texts, and online propaganda are significant factors contributing to radicalization, particularly among younger demographics. In conclusion, Indonesian Islam demonstrates significant resilience against fundamentalist encroachment, largely due to its strong civil society and established moderate religious organizations.