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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.
“SOLASTALGIA” AND ECO-ANXIETY IN THE GLOBAL SOUTH: A COMMUNITY-BASED STUDY ON PSYCHOLOGICAL ADAPTATION TO CLIMATE CHANGE Maarif, Mohammad Syamsul; Lee, Ava; Iqbal, Kiran
World Psychology Vol. 4 No. 3 (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.v4i3.1045

Abstract

Psychological research on climate change, dominated by Global North “eco-anxiety,” fails to capture the lived reality of the Global South. This ethnocentric bias overlooks the profound, place-based distress experienced by frontline communities facing immediate environmental degradation. This study aimed to investigate the manifestations of solastalgia and eco-anxiety and identify indigenous psychological adaptation strategies using a community-based participatory approach in the Global South. A Community-Based Participatory Research (CBPR) framework, employing a sequential explanatory mixed-methods design, was implemented in two climate-vulnerable sites (coastal Southeast Asia and agrarian Sahel, N=804). Qualitative methods informed the co-development of the Community Climate Distress and Resilience Scale (CCD-RS). Findings revealed that “solastalgia” (present-tense, place-based grief) is the dominant psychological burden, significantly superseding future-oriented ‘eco-anxiety’. Qualitative analysis identified local idioms of distress (e.g., “the sea is tired”). Resilience was not an individual trait but a collective process, strongly predicted by involvement in community rituals (\beta = .31, p < .001). The study provides an empirical corrective to the ethnocentric bias in climate psychology, demonstrating that psychological adaptation in the Global South is collective and place-based.