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All Journal NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Manajemen Akuntansi
Dian Karunia Shalihah
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Kontribusi Big Data Analytics dalam Proses Audit Terhadap Audit Delay dan Kualitas Audit Dian Karunia Shalihah; Wita Ramadhanti
Jurnal Ekonomi Manajemen Akuntansi Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v31i1.246

Abstract

The use of Big Data Analytics (BDA) in the financial audit process has altered the traditional audit method by improving audit quality and efficiency. The purpose of this study is to critically assess BDA's role in reducing audit delays and increasing audit quality. Using a literature review approach, this study intends to consolidate findings from national and international studies published between 2017 and 2024 that focus on the role of BDA in audit procedural transformation, fraud detection, and real-time decision support. The findings reveal that BDA not only allows auditors to review massive amounts of data in real time, but it also improves evidence collection and risk assessment. Audit delay has emerged as a significant variable in the relationship between BDA and audit quality, however its effectiveness varies depending on technical infrastructure and auditor expertise. Furthermore, this study identified implementation problems for BDA, such as data security threats, technology literacy gaps among auditors, and organizational readiness, all of which must be addressed in order for BDA to reach its full potential. This study adds to the theoretical and practical discussions about the strategic use of BDA to alter audit methods in the digital era.
Peningkatan Literasi Keuangan dan Akses Permodalan Para Perempuan Pelaku Usaha Desa Klinting Kabupaten Banyumas Poppy Dian Indira Kusuma; Dian Karunia Shalihah; Novi Tri Setyaningrum; Namira Putri Miranti; Nasilem Pangestika; Haryo Wahyu Hatmoko; Agus Khairudin Ahmadi
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 2 (2025): Mei: NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v5i2.4745

Abstract

The community service program (PKM) carried out for women entrepreneurs in Klinting Village, Somagede District, Banyumas Regency. The program mainly aims to improve community understanding of business financial management and increase access to capital in formal financial institutions. The objectives of the PKM are achieved through socialization on business financial management and strategies for obtaining efficient capital in formal financial institutions as well as simple bookkeeping training. Through these PKM activities, the awareness of women entrepreneurs in Klinting Village about the importance of effective business financial management and financial records is expectedly increased. Women entrepreneurs were given insight into external capital sources from formal institutions, namely banks, and were introduced to effective strategies for obtaining capital from banks. In addition, entrepreneurs in Klinting Village also gain insight into the risks of informal and illegal loans, as well as how to utilize financial technology, such as digital wallets, to support their business operations. This program is expected to be able to reduce the dependence of women entrepreneurs on informal loans, encourage business sustainability, and build economic independence for the Klinting Village community. In the long term, this program has the potential to strengthen family economic stability while creating inclusive and sustainable business growth
Co-Authors Agus Khairudin Ahmadi Haryo Wahyu Hatmoko Namira Putri Miranti Nasilem Pangestika Novi Tri Setyaningrum Poppy Dian Indira Kusuma Wita Ramadhanti