The Mediating Effect of the Intention to Quit as the Impact of Locus of Control on Dysfunctional Audit Behavior

Auditing is an essential process in maintaining accountability and transparency within an organization. However, some dysfunctional audit behaviors can threaten audit integrity and cause significant losses to the company. This study aims to prove whether or not the intention to quit can mediate the indirect effect between locus of control on auditor acceptance of dysfunctional audit behavior, especially in all Public Accounting Firms in  East Java Region. This is a quantitative causality research, and the data source in this study are generated from the primary data. The data are obtained from the respondents' answers to questionnaires given to all auditors who work at public accounting firms in East Java region. The 11 items-questionnaire was distributed via Google form.  The results indicated that locus of control has a positive effect on auditors’ acceptance of dysfunctional audit behavior, intention to quit has a positive effect on auditors’ acceptance of dysfunctional audit behaviors, and locus of control has a positive effect on the intention to quit. Finally, the intention to quit is able to mediate the indirect effect of locus of control on auditors’ acceptance of dysfunctional audit behaviors

The Effect of Applying Blockchain to The Accounting and Auditing

Blockchain provides a extreme brand-brand new method towards document, procedure, as well as keep monetary info and deals. It has actually the prospective towards essentially alter the yard of the bookkeeping occupation as well as improve business community. Within this particular short post, our team talk about the ramifications of Blockchain in the business of bookkeeping as well as bookkeeping. Using a blockchain can help provide clarity on asset ownership and the existence of liabilities, and can dramatically increase efficiency for an accountant. Blockchain offers the potential for accounting and auditing. Blockchain helps auditors to track an account. Blockchain technology for auditors has conducted audit traces that they follow. For an accountant, Blockchain helps reconcile, trace the ownership of assets and authenticate transactions through features found in the technology. Blockchain can be used as a source of verification for data reported by accountants to users of the information generated by accountin

The audit revolution: Integrating artificial intelligence in detecting accounting fraud

This study aims to analyze the application of Artificial Intelligence (AI) in detecting accounting fraud in audits. The aim is to identify AI's efficiency, accuracy, and potential in detecting fraud and to explore the challenges and implications arising from using this technology in audit practice. This research is a type of qualitative research with a case study approach as the main focus and a literature study as a data triangulation approach. This research methodology will provide an in-depth understanding of the integration of artificial intelligence in detecting accounting fraud. The results show that AI improves efficiency and accuracy in detecting accounting fraud. AI techniques such as machine learning and natural language processing effectively identify fraud patterns. However, there are challenges, such as limitations of AI technology, ethical and data privacy issues, and barriers to accepting AI in the accounting industry. This research contributes to the accounting literature by highlighting how AI can change audit practices. It also offers guidance for accounting firms on utilizing AI to improve auditing and suggests directions for future research related to the development and integration of AI in accounting

Decision Support System For Determining Campus Promotion Media In New Student Admissions With Analytical Network Process And Regression Methods

Campus promotion is carried out in an effort to introduce the campus to the community, especially prospective new students. This effort was carried out as an action that was considered effective in recruiting new students. Various obstacles experienced by tertiary institutions in implementing campus promotion, namely the lack of need for supporting funds, limited human resources (HR), the right decision system for the selection of promotional media. This study analyzes the decision support system in selecting the right promotional media for campus promotion. The research objective is to assist campus management in selecting the right promotional media with a decision support system for determining the promotion media for new student admissions and determining the priority of the promotional media that will be used by private universities (PTS) in the city of Kendari. The sample in this study amounted to 40 respondents from 24 universities. The method used is the Analytical Network Process (ANP) method and the Regression method uses factor analysis. The results of the research analysis show that promotional media using the campus website has a number one rating, namely with a value of 26.2% while word of mouth has a second rating of 23.3%, then social media with a score of 23.1%, brochure 8.9%, print media and electronic media with a value of 6.2% and billboards have a value of 5.7%

Analisis Motivasi Belajar Siswa dalam Pembelajaran PAI dengan Metode Ceramah di SD Kelas Tinggi

Motivasi belajar adalah aspek penting dalam pendidikan. Penelitian ini berfokus pada analisis motivasi belajar siswa dalam pembelajaran PAI dengan menggunakan metode ceramah di kelas tinggi SD Laboratorium Percontohan UPI. Penelitian ini menggunakan pendekatan penelitian kuantitatif dengan sampel dari kelas 4B dan 4C. Data dikumpulkan melalui angket, observasi, dan dokumentasi. Aspek perhatian, kepercayaan diri, kepuasan, dan relevansi digunakan untuk membangun instrumen motivasi. Hasil penelitian menunjukkan bahwa penerapan metode ceramah dalam pembelajaran PAI efektif menjaga motivasi siswa. Aspek perhatian, kepercayaan diri, kepuasan, dan hubungan mencapai persentase masing-masing sebesar 78,37persen; 73,69 persen; 79,72 persen; 81,83 persen. Hasil penelitian menunjukkan dampak positif terhadap motivasi belajar siswa melalui penerapan metode ceramah. Namun, guru berperan penting dalam menciptakan lingkungan belajar yang sehat, kondusif, dan menarik. Dalam hal ini, guru perlu meningkatkan kemampuan bertutur kata yang baik dan meningkatkan kreativitasnya. Selain itu, guru juga sebaiknya lebih sering memberikan kesempatan kepada siswa untuk bertanya

Potential Development of Islamic Fintech in Supporting the Growth of the Halal Industry

Background: The halal industry and Islamic fintech are two sectors that are growing rapidly. Both have great potential to support the growth of the Islamic economy and finance. However, there is still potential that has yet to be fully utilized in the development of Islamic fintech to support the growth of the halal industry.   Objectives: This paper aims to identify the potential development of Islamic fintech in supporting the growth of the halal industry and analyze the implications of such development. Novelty: This study provides a deeper understanding of the potential and implications of the development of Islamic fintech in the context of the halal industry. This study also guides industry players in utilizing Islamic fintech to support the growth of the halal industry and strengthen the literature and knowledge related to the development of Islamic fintech in the context of the halal industry. Research Methodology / Design: This study uses a qualitative research approach by conducting a literature review on the development of Islamic fintech and the halal industry. The data obtained is compiled and analyzed to identify the potential development of Islamic fintech in supporting the growth of the halal industry. Findings: This study reveals several important findings. First, government involvement in regulatory development has supported the growth of Islamic fintech in the halal industry. Second, collaboration between the technology industry and the financial sector has accelerated the progress of Islamic fintech and optimized financial accessibility in the halal industry. Third, the improvement of Islamic financial literacy and education is an important factor in increasing the adoption of Islamic fintech in the halal industry. Lastly, the utilization of appropriate technologies, such as blockchain and artificial intelligence, has boosted the growth of the halal industry through Islamic fintech. Implication: The development of Islamic fintech can make a positive contribution to the growth of the halal industry by providing financial solutions that comply with Sharia principles. This opens up opportunities to increase the competitiveness of the halal industry globally. The implications of this study can also serve as a guide for the government, technology industry, Islamic financial institutions, and halal industry players in optimizing the development of Islamic fintech and increasing financial inclusion in the halal industry

DIGITAL REVOLUTION IN SUPPLY CHAIN FINANCE: OVERCOMING CHALLENGES AND BUILDING INNOVATIVE STRATEGIES

This research aims to analyze the impact of digital technology implementation in Supply Chain Finance, identify challenges in its implementation, and explore development and innovation strategies to optimize the process. This research uses a qualitative approach with literature studies and case studies. Data and information were collected through journals, articles, and reports related to digitalization in Supply Chain Finance. Analysis was conducted through a descriptive approach to understand and interpret the data. The results showed that digitization improves operational efficiency in Supply Chain Finance through process automation and data-driven decision-making. However, there are challenges, including significant initial investments and data security issues. Technologies such as AI, Machine Learning, blockchain, and big data contribute significantly to Supply Chain efficiency and resilience. This research presents insights into the application of digital technologies in Supply Chain Finance, providing insights into the challenges faced and strategies that can be implemented to overcome these challenges. This research contributes to practitioners' and academics' understanding of the potential and limitations of digital technology in the context of supply chain finance. Keywords: Digitalization, Supply Chain Finance, Blockchain, Artificial Intelligence, Big Data Penelitian ini bertujuan untuk menganalisis dampak penerapan teknologi digital dalam Supply Chain Finance, mengidentifikasi tantangan dalam implementasinya, dan mengeksplorasi strategi pengembangan serta inovasi untuk mengoptimalkan proses tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan studi literatur dan studi kasus. Data dan informasi dikumpulkan melalui jurnal, artikel, dan laporan terkait digitalisasi dalam Supply Chain Finance. Analisis dilakukan melalui pendekatan deskriptif untuk memahami dan menginterpretasikan data yang ada. Hasil penelitian menunjukkan bahwa digitalisasi meningkatkan efisiensi operasional dalam Supply Chain Finance melalui otomatisasi proses dan pengambilan keputusan berbasis data. Namun, terdapat tantangan, termasuk investasi awal yang besar dan isu keamanan data. Teknologi seperti AI, Machine Learning, Blockchain, dan big data berkontribusi signifikan dalam efisiensi dan resiliensi Supply Chain. Penelitian ini menyajikan wawasan mengenai penerapan teknologi digital dalam Supply Chain Finance, memberikan pandangan mengenai tantangan yang dihadapi serta strategi yang dapat diterapkan untuk mengatasi tantangan tersebut. Penelitian ini memberikan kontribusi bagi praktisi dan akademisi dalam memahami potensi dan batasan teknologi digital dalam konteks Supply Chain Finance. Kata kunci: Digitalisasi, Supply Chain Finance, Blockchain, Kecerdasan Buatan, Big Dat

Mediating Effects of Auditor Expertise on the Effect of Locus Of Control and Organizational Commitment on Auditor Performance

The bookkeeping occupation has actually an essential function in offering dependable monetary info for the federal authorities, financiers, creditors, investors, workers, debtors, in addition to for the general public as well as various other curious celebrations. This study intends towards analyze the effect of locus of control, auditor expertise, and organizational commitment on auditor performance, towards analyze as well as evaluate whether auditor proficiency mediates the impact of locus of command as well as business dedication on auditor efficiency. This type of research is a quantitative study with a causal approach. Data collection was carried out by dispersing questionnaires straight towards auditors that operate at the Tax obligation Bookkeeping Solid in Surabaya. The results showed that locus of control had a positive effect on auditor expertise and auditor performance. The same thing happened to the organizational commitment variable. Auditor expertise has a significant effect on auditor performance and auditor expertise variable has the ability to moderate the impact of locus of command as well as business dedication on auditor efficiency. This examine shows the impact of locus of command as well as business dedication on auditor efficiency. The outcomes revealed that if the auditors have actually a higher dedication towards the company, it will result in increased performance. These findings have implications for the inculcation of organizational and professional values ​​in auditors

Penerapan Pembelajaran Fitrah dengan Metode Uswatun Hasanah dalam Menunjang Terciptanya Karakter Insan Kamil dalam Diri Siswa

Abstrak Pendidikan adalah hal yang dibutuhkan oleh setiap orang. Pendidikan terbagi menjadi tiga yaitu formal, nonformal, informal. Seiring dengan perkembangan zaman, banyaknya budaya-budaya luar yang masuk ke dalam negara kita. Hal ini menyebabkan adanya perubahan-perubahan yang kurang sesuai dengan budaya dan tradisi negara kita Indonesia. Dengan adanya perubahan ini, kita harus bisa mempertahankan nilai-nilai yang telah dulu ditanam dalam kebiasaan setiap orang, salah satunya Pendidikan karakter. Pendidikan karakter ini bisa didapatkan melalui sekitar bukan hanya dari Pendidikan formalnya yaitu sekolah tetapi dari lingkungan sekitarnya juga sangat berpengaruh dalam pembentukan karakter seseorang. Salah satu penerapan Pendidikan yang bisa dikatakan efektif adalah melalui metode uswah hasanah yang berarti pembelajaran dilakukan melalui peneladanan oleh sosok yang sangat dekat atau berperan dalam Pendidikan seseorang.Abstract: Education is something that is needed by everyone. Education is divided into three, namely formal, non-formal, informal. Along with the times, many foreign cultures entered our country. This causes changes that are not in accordance with the culture and traditions of our country, Indonesia. With this change, we must be able to maintain the values that have been instilled in everyone's habits, one of which is character education. This character education can be obtained through surroundings, not only from formal education, namely school, but from the surrounding environment which is also very influential in forming one's character. One application of education that can be said to be effective is through the uswah hasanah method, which means learning is done through example by someone who is very close to or plays a role in one's education.