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The Influence of Audit Technology on Audit Efficiency and Effectiveness: Auditor’s Perspective Taunaumang, Herts; Lima, Rafaela; Gomez, Raul
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.v3i1.2139

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.
Analysis of Teachers’ Perceptions on the Implementation of Ki Hajar Dewantara’s Educational Philosophy in the Independent Learning Curriculum Hermawan, Andi; Rocha, Thiago; Lima, Rafaela
International Journal of Educational Narratives Vol. 3 No. 1 (2025)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijen.v3i1.2144

Abstract

Background. This study explores teachers’ perceptions of the implementation of Ki Hajar Dewantara’s educational philosophy within the framework of the Independent Learning Curriculum. As Indonesia shifts toward a more student-centered educational model, rooted in the values of independence, critical thinking, and creativity, understanding teachers’ perspectives on integrating Dewantara’s philosophy is crucial. Purpose. Dewantara’s philosophy, which emphasizes freedom of learning and the development of students’ full potential, offers a valuable foundation for the Independent Learning Curriculum introduced by the Indonesian Ministry of Education. Method. The aim of this research is to analyze teachers’ views on how effectively the principles of Dewantara’s educational philosophy are being integrated into the curriculum, and the challenges and benefits they perceive in this process. A qualitative approach was used, involving in-depth interviews with 20 primary and secondary school teachers across various regions. Results. The findings reveal that while teachers generally appreciate Dewantara’s educational philosophy, they face challenges such as limited resources and insufficient professional development opportunities. However, they also recognize the positive impact of his principles in fostering a more holistic approach to education. Conclusion. The study concludes that there is a need for more structured support and resources for teachers to fully implement Dewantara’s philosophy within the Independent Learning Curriculum.  
Analyzing Game-Based Learning Approaches in Brazilian Schools Costa, Bruna; Lima, Rafaela; Rocha, Thiago
Journal Emerging Technologies in Education Vol. 2 No. 6 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jete.v2i6.2142

Abstract

Background. Game-based learning (GBL) has become an innovative pedagogical approach, integrating gaming elements into educational contexts to enhance student engagement, motivation, and learning outcomes. In Brazil, the adoption of GBL in schools is growing, yet its impact on student learning, particularly in diverse educational settings, remains underexplored.Purpose. This study aims to analyze the effectiveness of game-based learning approaches in Brazilian schools, focusing on their influence on student engagement, knowledge retention, and academic performance across various subjects.Method. A mixed-methods approach was employed, combining quantitative data from pre- and post-assessments with qualitative insights from teacher interviews and student surveys. A sample of 400 students and 20 teachers from five Brazilian schools participated in the study, using educational games in classrooms for a period of three months.Result. The findings indicate that GBL significantly increased student engagement and motivation, with 78% of students reporting improved interest in the subjects taught through games. Additionally, students in the GBL group showed a 15% improvement in post-assessment scores compared to those taught using traditional methods. Teachers noted that GBL provided a more interactive and enjoyable learning experience, fostering better classroom participation.Conclus. Game-based learning can effectively enhance student engagement and academic performance in Brazilian schools. The findings suggest that integrating GBL into curricula could contribute to more dynamic and impactful learning environments.
Hybrid Solar-Biomass Systems for Off-Grid Rural Electrification: Techno Economic and Environmental Assessment Nampira, Ardi Azhar; Souza, Felipe; Lima, Rafaela
Journal of Moeslim Research Technik Vol. 2 No. 3 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/technik.v2i3.2354

Abstract

This study investigates the potential of a hybrid solar-biomass system to provide reliable and sustainable electricity to off-grid rural communities. The research background highlights the critical energy poverty prevalent in many rural areas, which lacks access to a stable power grid. While solar energy is a promising solution, its intermittent nature often limits its reliability. The primary objective is to conduct a comprehensive techno-economic and environmental assessment of a hybrid solar-biomass system. The study aims to design an optimized system configuration that can meet the energy demand of a typical rural village while minimizing the levelized cost of energy (LCOE) and reducing the system’s overall carbon footprint. The research seeks to demonstrate a viable and sustainable alternative to conventional fossil fuel-based generation. The research methodology involves creating a detailed energy model of a hybrid system using specialized software. The model integrates solar photovoltaic (PV) panels, a biomass gasifier, and a battery storage system.. The research findings demonstrate that the hybrid system is a technically and economically feasible solution for rural electrification. The optimized configuration achieved a low LCOE of $0.25/kWh, which is competitive with diesel-based generators. The environmental assessment projected a 75% reduction in GHG emissions. The conclusion is that hybrid solar-biomass systems provide a highly effective, cost-efficient, and environmentally sound approach to off-grid rural electrification. to both economic development and climate change mitigation goals.
The Relationship Between the Use of Teaching Aids and Science Concept Understanding in Elementary School Students Handriadi, Handriadi; Souza, Felipe; Lima, Rafaela; Mustofa, idam
International Journal of Educatio Elementaria and Psychologia Vol. 2 No. 2 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijeep.v2i2.1888

Abstract

Developing a strong understanding of scientific concepts is critical for elementary school students as it forms the foundation for advanced learning and problem-solving skills. However, traditional teaching methods often fail to engage students effectively, leading to superficial understanding and low retention of science concepts. The use of teaching aids has been identified as a potential strategy to address this issue by making abstract concepts more tangible and interactive. This study aims to investigate the relationship between the use of teaching aids and the understanding of science concepts among elementary school students. A correlational research design was employed, involving 120 fifth-grade students from multiple schools. Data were collected using a science concept understanding test and an observation checklist to measure the extent and effectiveness of teaching aid usage. The results revealed a significant positive correlation between the use of teaching aids and students’ understanding of science concepts. Students exposed to teaching aids demonstrated higher levels of engagement, comprehension, and retention compared to those who received traditional instruction. These findings emphasize the importance of integrating teaching aids into science lessons to enhance learning outcomes. The study concludes by recommending the widespread use of teaching aids to support effective science education in elementary schools.
Quantum Machine Learning for Early Detection of Chronic Diseases Silva, Pedro; Costa, Bruna; Lima, Rafaela
Journal of Tecnologia Quantica Vol. 1 No. 4 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/quantica.v1i4.1680

Abstract

The background of this research focuses on t, Malaysiahe development of early detection methods for chronic diseases using Quantum Machine Learning (QML). Chronic diseases such as diabetes, hypertension, heart disease, and cancer are often detected too late, leading to preventable complications. This study aims to explore the potential of QML in improving the accuracy and speed of diagnosis by combining clinical data and medical images. The method used involves the application of quantum machine learning algorithms to analyze medical datasets that include numerical information and medical images such as CT scans and MRIs. The results show that QML can process data faster and more accurately than traditional machine learning methods. QML is also capable of detecting hidden patterns in data that cannot be found with conventional techniques. The conclusion of this study shows that Quantum Machine Learning offers an effective new approach for the early detection of chronic diseases. This technology can improve healthcare systems by providing faster and more accurate predictions, which can reduce mortality rates from chronic diseases. Further research is needed to expand QML applications and address current hardware limitations
Developing an Innovation Management Model that is Suitable to the Indonesian MSME Context Mufron, Ali; Alves, Livia; Lima, Rafaela
Journal of Loomingulisus ja Innovatsioon Vol. 1 No. 5 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/innovatsioon.v1i5.1708

Abstract

The rapid growth of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia has highlighted the need for an innovation management model tailored to their unique characteristics. Despite their economic importance, Indonesian MSMEs face challenges in managing innovation due to limited resources, technological constraints, and lack of formal structures. This study aims to develop an innovation management model specifically designed to meet the needs and conditions of Indonesian MSMEs. The research adopts a mixed-methods approach, combining qualitative interviews with MSME owners and managers, and quantitative surveys to gather data on innovation practices and challenges. A conceptual framework is then developed based on the data collected, incorporating best practices in innovation management tailored to the Indonesian context. The findings reveal that a flexible, resource-conscious approach to innovation management is essential for MSMEs, with an emphasis on collaborative networks, low-cost innovation strategies, and adaptive leadership. The proposed model is designed to facilitate innovation by overcoming resource limitations and fostering a culture of continuous improvement. In conclusion, the research contributes to the development of a contextualized innovation management model for Indonesian MSMEs, offering a practical framework for enhancing their competitiveness in a dynamic market.
Development of High-performance Organic Semiconductors for Flexible Electronics Gomez, Raul; Souza, Felipe; Lima, Rafaela
Research of Scientia Naturalis Vol. 1 No. 4 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/scientia.v1i4.1574

Abstract

The rapid growth of flexible and wearable electronics has driven significant research into the development of high-performance organic semiconductors. These materials offer unique advantages, such as mechanical flexibility, solution processability, and tunable electronic properties, making them attractive alternatives to traditional inorganic semiconductors for next-generation flexible devices. Understanding the recent advancements in organic semiconductor design and fabrication is crucial for realizing the full potential of flexible electronics. This review article aims to provide a comprehensive overview of the latest progress in the development of high-performance organic semiconductors for flexible electronics applications. The study investigates the design principles, synthesis techniques, and device integration strategies that have enabled the realization of flexible and conformable organic electronic systems with enhanced performance and reliability. The research methodology involves an extensive literature review of peer-reviewed journal articles, conference proceedings, and patent documents published within the last five years. The analysis focuses on the most promising organic semiconductor materials, their structural and electronic properties, and their implementation in diverse flexible electronic devices, such as displays, sensors, and energy storage systems. The review highlights the successful development of novel organic semiconductor architectures, including small molecules, conjugated polymers, and hybrid organic-inorganic materials, which have demonstrated superior charge transport, optical, and mechanical properties. Significant advancements in synthetic strategies, molecular engineering, and thin-film deposition techniques have enabled the fabrication of high-mobility, stable, and solution-processable organic semiconductors. The study concludes that the continued progress in organic semiconductor research holds great promise for realizing the full potential of flexible electronics. The insights gained from this review can guide future research directions and facilitate the translation of organic semiconductor innovations into practical, large-area flexible and wearable devices.  
Creativity and Innovation: The Role of Organizational Culture in Startup Companies Subroto, Setyowati; Alves, Livia; Lima, Rafaela
Journal of Social Entrepreneurship and Creative Technology Vol. 2 No. 2 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jseact.v2i2.2044

Abstract

In today’s dynamic business environment, startup companies are increasingly recognized for their ability to innovate and drive creativity. Organizational culture plays a critical role in shaping these qualities, fostering an environment where employees feel encouraged to think outside the box. However, the specific ways in which organizational culture influences creativity and innovation within startups remain underexplored, particularly in small and emerging companies. This study aims to explore the role of organizational culture in fostering creativity and innovation within startup companies. By examining the interplay between organizational culture and creative processes, this research seeks to provide insights into how startups can cultivate a culture that drives innovation and long-term success. A mixed-method approach was employed, consisting of qualitative interviews with founders and employees of 15 startups and quantitative surveys distributed to 100 startup employees. The research focused on three key aspects of organizational culture: values, leadership, and communication. Data was analyzed using thematic analysis for qualitative responses and statistical analysis for survey results. The study revealed that a flexible, open, and collaborative organizational culture significantly enhances creativity and innovation. Startups that prioritized trust, autonomy, and transparent communication reported higher levels of employee satisfaction and more innovative output.