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All Journal Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Paradoks : Jurnal Ilmu Ekonomi Atestasi : Jurnal Ilmiah Akuntansi
Dinhi, Zoel Dirga
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Humanities Economics, Econometrics & Finance Social Sciences

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Audit Interpretation of Presidential and Vice-Presidential Campaign Finance Reports Arsyad, Muhammad; Natsir, Sukriah; Dinhi, Zoel Dirga
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i2.13949

Abstract

This study critically examines the implementation and interpretation of campaign finance audits in Indonesia’s 2024 presidential and vice-presidential elections. The evaluation is grounded in KPU Regulation No. 18 of 2023 and Assurance Engagement Standard SPA 3000 (Revised 2022) to assess compliance, ensure audit rigor, and enhance public assurance outcomes. Employing a descriptive qualitative approach, the study integrates document analysis, normative review, and comparative evaluation, drawing on audit reports, civil society findings, and international benchmarks. The findings reveal that although all candidate pairs received “Compliant Opinions,” significant deficiencies persist in audit planning, materiality assessment, and evidence collection. Public accounting firms demonstrated limited professional skepticism regarding unreported digital advertising expenditures. These gaps undermine the credibility and transparency expected of campaign audits and diminish their assurance value. Applying credibility theory, this study finds that current audit practices comply with formal regulations but fail to provide substantive public assurance. Limited public access to audit reports weakens democratic accountability, while comparative insights from U.S. practices highlight the need for digital verification, extended timelines, and full disclosure. The study contributes theoretically by extending credibility theory to political finance auditing and practically by offering policy recommendations to strengthen electoral audit credibility in emerging democracies.
Dinamika Defisit Perdagangan Indonesia di Era MEA: Sebuah Evaluasi Kritis Perpektif Ekonomi Islam Dinhi, Zoel Dirga; Utomo, Yuana Tri; Basyariah, Nuhbatul; Nurlaela, Nunung; Astuti, Meti; Bravely, Irvan; Hatta, Harmiati; Amin, Andi Nursyamsi
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2310

Abstract

Integrasi ekonomi melalui Masyarakat Ekonomi ASEAN (MEA) bertujuan untuk menciptakan pasar tunggal yang dinamis; namun bagi Indonesia, integrasi ini juga menghadirkan tantangan signifikan terhadap neraca perdagangan. Penelitian ini bertujuan untuk menganalisis pengaruh MEA terhadap kinerja perdagangan luar negeri Indonesia serta mengevaluasinya dari perspektif ekonomi Islam. Dengan menggunakan pendekatan kualitatif deskriptif melalui metode studi literatur, penelitian ini mengkaji data perdagangan dan dokumen kebijakan yang relevan sejak implementasi MEA. Hasil penelitian menunjukkan bahwa pasca-pemberlakuan MEA, Indonesia cenderung mengalami peningkatan ketergantungan pada impor dibandingkan dengan ekspansi ekspor di kawasan regional. Dari perspektif ekonomi Islam, fenomena ini mencerminkan bahwa prinsip kemandirian ekonomi (‘izzah al-iqtishad) dan pencapaian maslahah bagi produsen domestik belum sepenuhnya terwujud. Secara ideal, perdagangan internasional dalam Islam seharusnya memperkuat posisi tawar umat dan menghindarkan terjadinya eksploitasi pasar. Penelitian ini menyimpulkan bahwa diperlukan reorientasi kebijakan perdagangan yang berlandaskan pada penguatan industri domestik agar integrasi ekonomi regional tidak sekadar menempatkan Indonesia sebagai pasar, tetapi sebagai pelaku yang dominan dan mandiri secara ekonomi.
Social Influence in Collective Shopping: The Moderating Effect Of Discounts Hatta, Harmiati; Bravely, Irvan; Dinhi, Zoel Dirga; Musdalifa, Eva; Sultan, Nurul Fahmi; Ramadhani, Rezky; Israwati; Putri, Nur Fadhila
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 2 (2026): February - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i2.2336

Abstract

This study aims to examine the presence of collective shopping communities as a component of the social influence variable that can affect purchase intention. The discount variable serves as a moderating variable that also influences purchase intention. The research model is based on the Unified Theory of Acceptance and Use of Technology (UTAUT), but focuses solely on the social influence construct. The independent variable in this study is the collective shopping community, while the dependent variables consist of purchase intention and purchase behavior. The moderating variable used is the discount. The sample of this study consists of Indonesian consumers who have joined collective shopping communities and have previously made online purchases. The sampling technique used is purposive sampling. The data analysis technique employed is SmartPLS. The results of the study indicate that all hypotheses have a significant effect except for H2, which shows that the collective shopping community (Komunitas Keranjang Kuning) does not have a positive influence on purchase intention.
Navigating the Disruption: A Bibliometric Analysis of Generative AI in Accounting Education Research (2022-2025) Bravely, Irvan; Hatta, Harmiati; Dinhi, Zoel Dirga; Amin, A. Nursyamsi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 9 No. 1 (2026): October - March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v9i1.2322

Abstract

Purpose: The rapid development of Generative AI (GenAI), particularly following the launch of ChatGPT in 2022, has triggered significant disruption in global higher education. In accounting education, this technology presents complex challenges regarding academic integrity and information accuracy, while also offering significant opportunities to personalize learning and enhance operational efficiency. This study aims to conduct a bibliometric analysis to visualize the evolution of research, identify key contributors, and map critical themes in GenAI and accounting education from 2022 to 2025. Research Design and Methodology: This study uses a bibliometric approach to integrate performance analysis and science mapping. Fifty-eight Scopus-indexed documents were analyzed via VOSviewer and Bibliometrix. Key visualization techniques, including co-authorship, co-citation, keyword co-occurrence, and topic modeling, were applied to identify and map dominant research themes. Findings and Discussion: A publication surge with an 87.58% annual growth rate. Southeast Asian nations (Indonesia, Malaysia, Vietnam) have emerged as major contributors, rivaling Western output on GenAI integration in accounting. Thematic analysis identifies a shift in focus from technical aspects to student competencies such as critical thinking, AI literacy, and adaptive assessment. Identifying the Journal of Accounting Education and Issues in Accounting Education as core references bridging pedagogy and technology, this study provides a roadmap for curricular reform in the Industry 4.0 era. Implications: GenAI integration forces a redefinition of graduate competencies amidst rapid literary expansion. The focus is shifting from procedural mastery to educational psychology, ethics, and human-machine collaboration to prevent the erosion of foundational skills. Ultimately, successful transformation depends on curriculum developers embedding digital literacy to maintain graduate relevance in the Society 5.0 landscape.
Co-Authors Amin, A. Nursyamsi Amin, Andi Nursyamsi Astuti, Meti Basyariah, Nuhbatul Hatta, Harmiati Irvan Bravely Israwati Muhammad Arsyad Musdalifa, Eva Natsir, Sukriah Nurlaela, Nunung Putri, Nur Fadhila Ramadhani, Rezky Sultan, Nurul Fahmi Yuana Tri Utomo