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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.
Effectiveness of Pretrial in Testing the Legality of Arrest and Detention Indraswari, Sri Primawati; Chan, Rachel; Lee, Ava
Rechtsnormen: Journal of Law Vol. 3 No. 2 (2025)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/rjl.v3i2.2096

Abstract

Background: Pretrial procedures play a vital role in testing the legality of arrest and detention, ensuring that individuals' rights are protected against arbitrary detentions. Legal safeguards such as judicial review of arrests are essential in preventing abuses of power by law enforcement agencies. In many jurisdictions, pretrial hearings serve as a critical mechanism to determine whether there is enough evidence to justify continued detention, thus promoting the rule of law and human rights protection. However, the effectiveness of pretrial procedures in safeguarding individuals from unlawful detention remains a topic of debate. Objective: This study aims to evaluate the effectiveness of pretrial hearings in testing the legality of arrest and detention. The research investigates how these procedures influence the protection of individual rights and the overall functioning of the justice system. Method: A qualitative research design was employed, utilizing case studies, legal analysis, and interviews with legal professionals, detainees, and human rights advocates. Data were collected from multiple jurisdictions to assess the impact of pretrial procedures on the legality of detention. Results: The findings suggest that pretrial hearings are an effective mechanism for testing the legality of arrests and detentions, but their application is inconsistent, with some jurisdictions lacking adequate legal frameworks to ensure timely and fair reviews. Conclusion: The study concludes that while pretrial hearings can significantly contribute to the protection of individual rights, improvements in procedural consistency and access to legal representation are needed to enhance their effectiveness.  
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.
Biodegradable Smart Packaging Materials in Halal Food Logistics: A Review of Engineering Innovations Astuti, Suhartin Dewi; Lee, Ava; Tan, Marcus
Journal of Moeslim Research Technik Vol. 2 No. 4 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/technik.v2i4.2350

Abstract

The integrity of the halal food supply chain is paramount, yet it faces significant challenges from potential cross-contamination and environmental concerns associated with conventional packaging. This review examines the critical engineering innovations at this intersection, focusing on materials and systems that ensure both halal compliance and ecological responsibility. The objective is to identify key technologies, assess their compatibility with halal principles, and highlight their potential to improve supply chain integrity and sustainability. A systematic literature review was conducted using major scientific databases, including Scopus, Web of Science, and Google Scholar. The selected literature was analyzed to identify material compositions, sensor mechanisms, and their functional applications in maintaining halal integrity. The review identifies several promising innovations, including the development of biopolymer-based films (e.g., PLA, starch, chitosan) integrated with pH-sensitive and microbial spoilage indicators. These smart systems can provide real-time monitoring of food freshness and detect potential non-halal contaminants, such as ethanol or porcine derivatives, without direct contact. The findings show a strong trend towards non-invasive sensor technologies that align with the principles of tayyib (wholesome and pure). Engineering innovations in biodegradable smart packaging offer a robust solution for enhancing the security and sustainability of halal food logistics.  
Madrasah Education Teacher Strategies to Raise Students’ Spiritual Intelligence at Madrasah Aliyah Darul Ulum Al-Muhajirin Langkat Efendi, Ruslan; Tan, Ethan; Lee, Ava
International Journal of Educatio Elementaria and Psychologia Vol. 1 No. 5 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijeep.v1i5.1239

Abstract

This research describes the strategies of madrasah education teachers to awaken students’ spiritual intelligence at the Aliyah Darul Ulum Al-Muhajirin Langkat madrasah. The aim of this research is to provide education and information to readers that spiritual intelligence can be obtained if students are educated at madrasah educational institutions. This research method is a field method (qualitative), namely the author comes into direct contact with students and teachers to dig up information related to this research. The approach used is an anthropological and sociological approach. Data collection techniques are through observation and unstructured interviews with sources who are considered to have competence, after which the data is obtained and then the data is analyzed scientifically. The location of this research is at Madrasah Aliyah Darul Ulum Al-Muhajirin Langkat. The research results found: First, students are educated with the knowledge of aqidah and muamalah, second, making norms or rules based on Islamic legal principles in the madrasah environment so that students become educated, third, developing spiritual intelligence through Islamic religious education subjects in students who are carried out using the teacher’s approach as a role model for students.
Urban Agricultural Revolution in Japan With Verticulture Technology Judijanto, Loso; Tan, Ethan; Lee, Ava
Techno Agriculturae Studium of Research Vol. 1 No. 4 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/agriculturae.v1i4.1596

Abstract

Japan's urban agricultural revolution with vertical culture technology emerged as a solution to overcome the limitations of agricultural land due to rapid urbanization. Vertical culture technology allows the cultivation of plants in urban environments by utilizing vertical spaces, thereby increasing food security and reducing environmental impact. This study aims to analyze the development and impact of the application of verticulture technology in major Japanese cities, as well as identify the factors that support its success. The research method used is qualitative descriptive with data collection through in-depth interviews, direct observation, and secondary data analysis from government reports and scientific publications. The results show that the number of vertical culture installations in Japan has increased significantly in the last five years, supported by government policies and local community initiatives. In addition to increasing food production in urban areas, this technology also helps create green spaces and improve environmental quality in densely populated areas. The conclusion of this study is that verticulture can be a sustainable solution for urban food security, but further research is needed to evaluate the long-term impact on the environment and energy efficiency.
Computational and Experimental Insights into Hydrogen Storage in Metal-Organic Frameworks (MOFs) Nampira, Ardi Azhar; Lee, Ava; Tan, Marcus
Research of Scientia Naturalis Vol. 2 No. 4 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/scientia.v2i4.2390

Abstract

The transition to a hydrogen economy is critically dependent on the development of safe and efficient onboard hydrogen storage materials. Metal-Organic Frameworks (MOFs) have emerged as highly promising candidates due to their exceptionally high surface areas and tunable pore environments. This study aimed to combine computational modeling with experimental validation to elucidate the key structural factors governing hydrogen storage capacity in MOFs. A dual approach was employed, using Grand Canonical Monte Carlo (GCMC) simulations to predict hydrogen uptake in a series of MOFs with varying pore sizes and metal centers, followed by experimental synthesis and gas sorption analysis to validate the computational findings. The results revealed a strong correlation between the simulated and experimental data, confirming that both high surface area and optimal pore size (~10-15 Å) are crucial for maximizing physisorption. The GCMC simulations accurately predicted that MOFs with open metal sites exhibit enhanced hydrogen binding energies. This research concludes that a combined computational and experimental approach provides powerful predictive insights, confirming that tailoring pore geometry and introducing strong adsorption sites are key strategies for the rational design of next-generation MOFs for high-density hydrogen storage.    
Optimization of Biocompatibility of Natural Polymer Hydrogels for Targeted Drug Delivery Applications Lee, Ava; Tan, Jaden; Chan, Rachel
Journal of Biomedical and Techno Nanomaterials Vol. 1 No. 4 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jbtn.v1i4.1763

Abstract

This study aims to optimize the biocompatibility of natural polymer hydrogels for targeted drug delivery applications. Crosslinking modifications are applied to natural polymers such as alginate, agarose, and chitosan, with the aim of increasing cell viability and reducing cytotoxicity. The results showed that modified hydrogels had higher cell viability (85–90%) and lower cytotoxicity compared to unmodified hydrogels. In addition, these modifications do not trigger immunological or inflammatory reactions in the cells of the human body tested. This study suggests that the crosslinking technique can be an effective solution in developing more biocompatible natural polymer hydrogels, which can be used for targeted drug delivery applications. However, for broader clinical applications, further research is needed to explore other modification methods and test more types of polymers.
The Role of Business Incubators in Facilitating the Growth of Creative Startup Companies Lee, Ava; Tan, Jaden; Chan, Rachel
Journal of Social Entrepreneurship and Creative Technology Vol. 1 No. 4 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jseact.v1i4.1731

Abstract

The rise of creative startups has become an important phenomenon in today’s entrepreneurial landscape. These companies, often operating in industries such as design, media, technology, and entertainment, play a crucial role in driving innovation and economic growth. Business incubators have emerged as key players in supporting the development and growth of these startups by providing essential resources, mentoring, and networking opportunities. However, the specific role and impact of business incubators on creative startups remain underexplored, particularly in the context of their long-term growth and sustainability. This study aims to examine the role of business incubators in facilitating the growth of creative startup companies. It seeks to understand how incubators contribute to the development of creative industries by providing both tangible and intangible support to entrepreneurs. The research adopts a mixed-methods approach, utilizing both qualitative interviews with incubator managers and creative entrepreneurs and quantitative surveys to assess the impact of incubator support on startup performance. Data was collected from several business incubators in key startup hubs. The findings indicate that business incubators play a critical role in providing creative startups with access to funding, mentorship, networking opportunities, and workspace. Startups that participated in incubator programs showed significantly higher rates of growth, innovation, and market readiness compared to those outside the incubators. Business incubators are essential for the success and growth of creative startups. Their support mechanisms help bridge the gap between idea development and market execution, contributing to the overall success and sustainability of creative industries.