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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.
Development of an Integrated Communication System for 5G-Based Autonomous Vehicles Rahman, Alkautsar; Souza, Felipe; Gomez, Raul; Setiawati, Rahmi; Nampira, Ardi Azhar
Journal of Moeslim Research Technik Vol. 2 No. 1 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/technik.v2i1.1934

Abstract

The rapid advancement of autonomous vehicle technology necessitates robust communication systems to ensure safety, efficiency, and connectivity. The emergence of 5G technology presents opportunities to enhance communication capabilities for autonomous vehicles, enabling real-time data exchange and improved decision-making. This research aims to develop an integrated communication system for autonomous vehicles utilizing 5G technology. The study focuses on evaluating the performance, reliability, and latency of the proposed system in various driving scenarios. An experimental approach was employed, involving the design and implementation of a 5G-based communication framework for autonomous vehicles. Various tests were conducted in controlled environments to assess communication latency, data throughput, and system reliability. Different vehicular scenarios, including urban and highway driving, were simulated to evaluate performance under diverse conditions. The findings indicated that the integrated 5G communication system achieved a latency of less than 10 milliseconds, significantly enhancing real-time data transmission. Data throughput exceeded 1 Gbps, demonstrating the capability to support high-bandwidth applications. The system exhibited robust performance across various driving scenarios, with minimal data loss and high reliability. The research demonstrates the potential of 5G technology in transforming communication systems
Application of Internet of Things (IoT) in Modern Livestock Management in New Zealand Destari, Dina; Gomez, Raul; Costa, Bruna; Nampira, Ardi Azhar
Techno Agriculturae Studium of Research Vol. 2 No. 1 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/agriculturae.v2i1.1991

Abstract

This study examines the application of Internet of Things (IoT) technology in modern livestock management in New Zealand. The background of this research is based on the need to increase productivity, efficiency, and sustainability in the increasingly competitive livestock sector. The purpose of the study is to explore the benefits of applying IoT in livestock health monitoring, feed management, as well as the impact of this technology on the environment and sustainability. The research method used is descriptive-qualitative with data collection through interviews, field observations, and secondary data analysis. The results show that the adoption of IoT in large farms increases productivity by up to 20% and reduces operational costs through more efficient feed management. The study also found that infrastructure challenges are a hindrance to IoT adoption in small and medium-sized farms. The conclusion of the study is that IoT has the potential to be a key solution to improve efficiency and sustainability in the livestock sector, but infrastructure support and training are urgently needed to accelerate its adoption across sectors.
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.  
Synthetic Biology-Driven Bioplastics: A Life Cycle Assessment and Environmental Impact Study Azhar, Ardi Azhar; Alves, Livia; Gomez, Raul
Research of Scientia Naturalis Vol. 2 No. 5 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/scientia.v2i5.2386

Abstract

The pervasive environmental pollution caused by petroleum-based plastics has catalyzed the search for sustainable alternatives. Bioplastics, derived from renewable biomass, offer a promising solution, yet their production can be inefficient and compete with food resources. Synthetic biology provides powerful tools to engineer microorganisms for the high-yield production of bioplastics like polyhydroxyalkanoates (PHA) from non-food feedstocks. This study aimed to conduct a comprehensive life cycle assessment (LCA) to quantify and compare the environmental impacts of PHA produced via a synthetically engineered microbial platform against conventional polyethylene terephthalate (PET). A "cradle-to-grave" LCA methodology was employed, encompassing feedstock cultivation, fermentation, polymer extraction, and end-of-life scenarios including landfilling and industrial composting. The results revealed that the synthetic biology-driven PHA exhibited a 65% lower global warming potential and a 70% reduction in non-renewable energy use compared to PET. However, it showed higher impacts in eutrophication and land use, linked to its lignocellulosic feedstock origins. The end-of-life analysis confirmed the significant advantage of PHA’s biodegradability. This study concludes that while synthetic biology-driven bioplastics offer substantial benefits in carbon footprint and fossil fuel dependency, a holistic view is crucial.