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All Journal Al-Hijr: Journal of Adulearn World Journal Markcount Finance
Gomez, Raul
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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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.
Digital Storytelling with Generative AI: Impact on Creativity and Engagement in Middle School Learners Aldina, Fauzi; Gomez, Raul; Alves, Livia
Al-Hijr: Journal of Adulearn World Vol. 4 No. 2 (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.v4i2.985

Abstract

Digital storytelling is a proven pedagogy for fostering student expression, but its potential is being redefined by generative artificial intelligence (AI). While AI offers unprecedented tools for creating visual and narrative assets, its specific impact on the creativity and engagement of middle school learners requires empirical investigation. This study aimed to evaluate the impact of integrating generative AI into digital storytelling projects on the creativity and engagement levels of middle school students compared to traditional digital methods. A quasi-experimental, pre-test/post-test design was conducted with 120 middle school students. The intervention group used generative AI tools to create story assets, while the control group used standard digital tools. Creativity was assessed using a standardized rubric, and engagement was measured with the Student Engagement Instrument (SEI). The intervention group showed statistically significant gains in creativity metrics, particularly in originality and elaboration (p < .01). This group also reported significantly higher levels of cognitive and behavioral engagement compared to the control group (p < .05). Integrating generative AI into digital storytelling projects serves as a powerful catalyst, enhancing both the creative output and the active engagement of middle school learners. The technology acts as a creative partner, enabling students to realize more ambitious narrative visions.
Co-Authors Aldina, Fauzi Alves, Livia Lima, Rafaela Taunaumang, Herts