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Artificial Intelligence Adoption and Audit Quality: A Mediating Model of Performance Expectancy in East Java's Public Accounting Firms Aufar Fadlul Hady; Muhammad Aqil Mudhaffar
Journal of Management, Accounting, and Administration Vol. 2 No. 2: October - December 2025
Publisher : Institut Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jomaa.v2i2.198

Abstract

This study aim to investigates the impact of Artificial Intelligence (AI) adoption on audit quality, specifically examining the mediating role of performance expectancy within Public Accounting Firms in East Java. Utilizing a quantitative approach, data from 140 auditors were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). Results indicate that AI adoption positively affects both audit quality and performance expectancy. Furthermore, performance expectancy significantly impacts audit quality and mediates the relationship between AI adoption and audit quality. This research highlights the critical role of auditors' performance expectations in realizing AI's benefits, offering insights for fostering effective AI integration to enhance audit practices. This research offers empirical evidence from the underrepresented Indonesian context, providing a nuanced understanding of how performance expectancy mediates the AI-audit quality link. It contributes valuable insights for strategic AI implementation in public accounting firms and lays groundwork for future behavioral studies in auditing.
Penguatan Potensi Lokal Desa Grujugan: Sosialisasi dan Praktik Pembuatan Sabun Cuci Piring Homemade Cinta Tarisa Arivia; Chika Uca Cystiana; Azza Lathifatul Ulum Zubaidah; Aufar Fadlul Hady
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i1.8530

Abstract

The Community Service Program (KKN) with the theme of strengthening local potential towards prosperous independent villages was implemented in Grujugan Village, Pamekasan Regency, East Java. Based on field observations, the majority of the community are housewives who play an important role in managing household needs and have the potential to be economically empowered. This community service activity aimed to improve the knowledge and skills of PKK women through socialization and training in homemade dish soap production. The methods used were socialization, material presentation, and direct demonstration of dish soap production, involving 25 participants. The results of the activity showed that the demonstration process produced about 2 liters of liquid soap of good quality, as seen from its physical appearance, texture, and cleaning power. In addition, the packaged soap products were distributed to participants as a means of product introduction. This activity was able to increase participants' understanding, skills, and awareness of the potential of home-based businesses
Penguatan Branding dan Literasi Pembayaran Digital bagi UMKM Birrur Rijaal; Ningrum Kusuma; M.Hotib Jailani; Fedrix Dewangga Amrik Julyansyah; Aufar Fadlul Hady
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i1.8546

Abstract

Community service through a university KKN program supported the digitalization of two rural microenterprises by strengthening branding and improving digital payment literacy. The program focused on Kripik Srikandi and a local tofu producer. Activities included a rapid needs assessment, brand identity refinement (logo, packaging label, product photos, and basic social media setup), and training on the Quick Response Code Indonesian Standard (QRIS) to reduce cash dependence and increase transaction convenience. Evaluation used observation, short interviews, and a pre–post knowledge check with owners and family members involved in daily operations. Results show clearer product identity, more consistent packaging information, and improved understanding of QRIS concepts, requirements, and transaction flow. This integrated approach is feasible for short-term KKN timelines and can be replicated for similar villages to accelerate MSME readiness for the digital economy.
Strategi Pembelajaran Berbasis Media Visual untuk Meningkatkan Pemahaman Anak Slow Learner di Desa Grujugan Mishbahus Surur; Hawa Icha Sania Salma; Iislamiyah Iislamiyah; Dedy Aryasandi Utomo; Aufar Fadlul Hady
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i1.8547

Abstract

Slow learners are students who experience slower learning processes compared to their peers and therefore require adaptive and contextual learning strategies. One effective approach is the use of visual media as a learning stimulus. This study aims to describe visual media-based learning strategies to improve the understanding of slow learner children in Grujugan Village. The research employed a qualitative method with a descriptive approach. The research subjects consisted of slow learner children, teachers, and parents selected through purposive sampling. Data were collected through participatory observation, in-depth interviews, and documentation. The findings indicate that the use of visual media such as pictures, diagrams, and concrete teaching aids significantly improves students’ focus, participation, and conceptual understanding. Furthermore, the integration of visual media with repetition techniques and individualized instruction positively influences students’ motivation and self-confidence. Despite challenges such as limited learning resources and teachers’ time constraints, educators’ creativity and environmental support contribute to successful learning outcomes. This study concludes that visual media-based learning strategies are effective in enhancing slow learners’ understanding and are suitable for implementation in inclusive education, particularly in rural areas.
Determinants of Islamic Banks' Financial Performance in ASEAN Countries Arya Ramadhani; Aufar Fadlul Hady; Fira Nurafini
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 2 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i2.19355

Abstract

This study aims to examine the determinants of Islamic banks’ financial performance in selected ASEAN countries, namely Indonesia, Malaysia, Thailand, and Brunei Darussalam. The financial performance of Islamic banks is assessed using ROA, with important explanatory variables including the CAR, NPF, and FDR. This study takes a quantitative approach, using secondary data from Islamic banks' annual financial reports for the period 2020 – 2024. The data are evaluated using panel data regression, and model selection is conducted using the Chow test, Hausman test, and Lagrange multiplier test, which indicate that the Random Effects Model (REM) is the most appropriate estimation approach. The results show that CAR has a positive and significant effect on the financial performance of Islamic banks, whereas NPF and FDR have negative and positive coefficients, respectively, but do not show a significant effect on ROA. These results indicate that capital adequacy mainly drives the financial performance of Islamic banks in ASEAN, whereas credit risk and liquidity levels have little effect on profitability. This could be because of the risk-sharing nature inherent in Islamic banking practices.