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All Journal Social Science Academic Journal of Innovative and Creativity Jurnal Ekualisasi International Journal of Economics and Development
Widi Nugraha
Akademi Akuntansi (AKTAN) Boekittinggi
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Continuous Auditing di Era Blockchain: Peluang dan Tantangan bagi Profesi Audit Sri Lismawati; Ahmad Anggi Hamidi; Widi Nugraha
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.3132

Abstract

Perkembangan teknologi informasi telah mendorong transformasi signifikan dalam profesi audit, khususnya dengan hadirnya teknologi blockchain yang berpotensi merevolusi praktik audit konvensional. Penelitian ini bertujuan untuk mengkaji peluang dan tantangan yang dihadapi profesi audit dalam mengadopsi audit berkelanjutan (continuous auditing) di era blockchain. Metode penelitian yang digunakan adalah literatur review terhadap berbagai literatur relevan. Hasil kajian menunjukkan bahwa blockchain menawarkan peluang besar dalam mendukung audit berkelanjutan melalui peningkatan transparansi, efisiensi, dan integritas data. Namun demikian, penerapan teknologi ini juga menghadirkan tantangan signifikan, seperti kebutuhan akan kompetensi teknologi baru di kalangan auditor, masalah interoperabilitas, serta kerangka regulasi yang belum seragam. Penelitian ini menyimpulkan bahwa untuk memaksimalkan manfaat blockchain dalam audit, diperlukan kolaborasi antara pemangku kepentingan, peningkatan kapasitas auditor, serta pembaruan standar dan pedoman audit yang adaptif terhadap perkembangan teknologi.
Penerapan SAK-EP dan Kualitas Laporan Keuangan Entitas Privat di Indonesia Ahmad Anggi Hamidi; Sri Lismawati; Zelly Denofriza; Dodi Yuli Satria; Widi Nugraha
Social Science Academic Vol. 4 No. 1 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ssa.9896

Abstract

The transition from SAK ETAP to SAK-EP (Financial Accounting Standards for Private Entities) in Indonesia, effective January 1, 2025, represents a fundamental shift toward convergence with IFRS for SMEs. This study aims to systematically examine the impact of SAK-EP adoption on the quality of financial statements of non-public entities in Indonesia during the transition period (2021-2026), and to map the progress, obstacles, and future directions of private financial governance. A Systematic Literature Review (SLR) guided by the PRISMA 2020 protocol was conducted. A comprehensive evaluation was performed on 28 peer-reviewed articles systematically collected from Google Scholar, Portal Garuda, and DOAJ, published between 2021 and 2026. The analysis identifies dynamic research trends shifting from conceptual-normative studies (2021-2022) to readiness studies (2023-2024), and early empirical evidence post-effective implementation (2025-2026). Regarding quality dimensions, 71.4% of studies confirm increased value relevance, and 90.5% note improved comparability due to convergence with IFRS for SMEs. However, reliability and timeliness show ambiguous results with temporary declines in low-capacity entities. The study concludes that five key contextual factors HR competence, business scale, external support, sector type, and geographic location significantly moderate adoption success. This study provides a roadmap for IAI, regulators, and professional associations to design asymmetric mentoring programs focusing on regions outside Java.
The Rise In Gold Prices And Its Implications For MSME Financial Management Dodi Yuli Satria; Delsi Desrianti; Salsabila Zahra; Hasyifa Suwanda Putri; Widi Nugraha
International Journal of Economics and Development Vol. 1 No. 2 (2025): Vol 1 No 2 December 2025
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijed.v1i2.1564

Abstract

The increase in gold prices in 2025 will be a significant economic phenomenon with a broad impact on various sectors, including Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the implications of the increase in gold prices on MSME financial management and formulate appropriate management strategies in response to these dynamics. The method used is a literature study by reviewing relevant national and international scientific literature, supported by Indonesian gold price data for 2025. The results show that the increase in gold prices increases the value of MSME assets and has the potential to strengthen their financial position, but also poses liquidity risks if not balanced with good cash flow management. In addition, gold can serve as a hedge against inflation and economic uncertainty, but it still requires an asset diversification strategy and careful financial planning. Therefore, strengthening financial literacy, disciplined record keeping, the use of digital technology, and rational investment planning are key to optimizing the benefits of rising gold prices. This study confirms that the integration of gold into MSME financial management must be done proportionally and strategically to support business stability and sustainability.
PENGARUH FEE AUDIT, TENURE AUDIT DAN REPUTASI AUDIT TERHADAP KUALITAS AUDIT PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA  PERIODE 2021-2023 Alma Al Zahra; Nizar Zulkarnain; Nurhayati Nurhayati; Widi Nugraha
Jurnal Ekualisasi Vol. 7 No. 2 (2026): July 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/2qz2re58

Abstract

Penelitian ini mengkaji keaslian pengaruh audit fee, audit tenure, dan reputasi auditor terhadap kualitas audit, khususnya di perusahaan manufaktur sub sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2023. Tujuan dari penelitian ini adalah untuk mengevaluasi sejauh mana faktor-faktor tersebut memengaruhi kualitas audit. Metode penelitian yang digunakan adalah regresi logistik dengan sampel 138 perusahaan. Hasil empiris menunjukkan bahwa audit fee dan reputasi auditor tidak memiliki dampak signifikan terhadap kualitas audit, sementara masa jabatan auditor berpengaruh negatif dan signifikan. Implikasi dari penelitian ini menyarankan perlunya rotasi auditor secara periodik untuk menjaga independensi auditor, serta memastikan hasil audit yang lebih berkualitas. Penelitian ini memberikan wawasan penting bagi perusahaan dan pemangku kepentingan dalam upaya meningkatkan kualitas audit di sektor ini.
Co-Authors Ahmad Anggi Hamidi Alma Al Zahra Delsi Desrianti Dodi Yuli Satria Hasyifa Suwanda Putri Nizar Zulkarnain Nurhayati Nurhayati Salsabila Zahra Sri Lismawati Zelly Denofriza