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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Indonesia Accounting Research Journal
Hani Fitria Rahmani
IPB University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Audit transformation through data visualization Muhammad Alam Mauludina; Ratih Pratiwi; Eka Merdekawati; Irma Sriwijayanti; Hani Fitria Rahmani
Indonesia Accounting Research Journal Vol. 12 No. 4 (2025): June: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v12i4.470

Abstract

The advancement of big data has significantly impacted various areas of business, including accounting and auditing. While numerous studies have examined the influence of big data on audit processes, research that specifically focuses on the role of data visualization remains limited. This study aims to investigate the benefits of data visualization in the context of auditing, using a qualitative approach through a case study method. The participants in this study were final-year undergraduate accounting students who had acquired basic competencies that closely align with the demands of the professional world. The findings indicate that the group supported by data visualization tools achieved higher test scores and completed tasks more efficiently compared to the group without such support. An independent samples t-test revealed a statistically significant difference between the two groups, suggesting that data visualization contributes meaningfully to more effective information processing in auditing tasks. This study contributes to the literature on accounting, accounting information systems, auditing, and the application of big data, while addressing the empirical gap concerning data visualization as a central variable in the audit field.
Financial Literacy Factors And Financial Attitudes In Influencing Student Financial Behavior Hani Fitria Rahmani; Delina Herdian Septiani; Muhammad Alam Mauludina
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.4364

Abstract

The financial behavior of students shows a tendency toward consumption, leading to poor financial management. This study aims to analyze the influence of financial literacy and financial attitudes on the financial behavior of accounting students at IPB University. A quantitative method with descriptive and associative approaches was employed. A sample of 74 active students was selected using purposive sampling. The results show that both financial literacy and financial attitudes have significant partial and simultaneous effects on financial behavior. Financial literacy contributes 49.5% and financial attitude 24.9%, with both explaining 74.4% of behavioral variance. These findings emphasize the importance of integrating financial knowledge and attitudes to foster responsible financial behavior. The findings imply the need for structured financial literacy curriculum and programs aimed at developing positive financial attitudes in higher education.
Mendeteksi Fraud di Era Digital: Pengaruh Literasi Akuntansi terhadap Kesiapan UMKM dalam Mengadopsi AI: Detecting Fraud in the Digital Era: The Impact of Accounting Literacy on MSME Readiness to Adopt AI Hani Fitria Rahmani; Ricky Bryan D.P. Tampubolon; Irma Sriwijayanti; Iman Firmansyah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 2 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i2.11367

Abstract

The digital transformation driven by Artificial Intelligence (AI) has become a strategic necessity for fraud detection, including within the Micro, Small, and Medium Enterprises (MSMEs) sector. This study aims to analyze the effect of accounting literacy on the readiness to implement AI-based fraud detection systems, and to examine the mediating role of fraud risk awareness. A quantitative approach was employed, using a survey of 120 MSME actors in the Jabodetabek area, and data were analyzed through Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results reveal that accounting literacy has a positive and significant effect on AI readiness. Furthermore, fraud risk awareness significantly mediates this relationship. These findings reinforce the framework of the Theory of Planned Behavior, where accounting literacy shapes attitude and perceived behavioral control, while fraud awareness serves as a subjective norm that supports technology adoption. The study concludes that strengthening internal capacity is a crucial foundation for effective and sustainable digital transformation in MSMEs.
Co-Authors Delina Herdian Septiani Eka Merdekawati Iman Firmansyah Irma Sriwijayanti Irma Sriwijayanti Muhammad Alam Mauludina Muhammad Alam Mauludina Ratih Pratiwi Ricky Bryan Tampubolon