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All Journal Sanskara Akuntansi dan Keuangan West Science Journal Economic and Entrepreneurship West Science Islamic Studies
Asri Ady Bakri
Universitas Muslim Indonesia, Makassar
Religion Economics, Econometrics & Finance

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Pengaruh Penerapan Teknologi Big Data, Independensi Auditor, dan Kualitas Pelaporan Keuangan terhadap Efektivitas Proses Audit Trinandari Prasetyo Nugrahanti; Eko Sudarmanto; Asri Ady Bakri; Edy Susanto; Sartina R Male
Sanskara Akuntansi dan Keuangan Vol. 2 No. 01 (2023): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v2i01.249

Abstract

Proses audit merupakan hal yang mendasar bagi transparansi dan akuntabilitas keuangan, terutama dalam industri yang dinamis seperti manufaktur. Penelitian ini menginvestigasi dampak penerapan teknologi Big Data, independensi auditor, dan kualitas laporan keuangan terhadap efektivitas proses audit di sebuah perusahaan manufaktur di Provinsi DKI Jakarta. Data kuantitatif dikumpulkan melalui survei, analisis dokumen, dan penilaian laporan keuangan. Hasil penelitian menunjukkan bahwa integrasi teknologi Big Data secara substansial berpengaruh positif terhadap efektivitas audit. Meskipun independensi auditor secara umum dipertahankan, kekhawatiran muncul terkait penyediaan layanan non-audit. Kualitas laporan keuangan tetap tinggi, meningkatkan efektivitas audit. Interaksi dari faktor-faktor ini menggarisbawahi kompleksitas audit di sektor manufaktur Jakarta. Implikasinya menekankan pada adopsi teknologi strategis, perlindungan independensi auditor, dan fokus yang berkelanjutan pada kualitas pelaporan keuangan. Studi ini berkontribusi pada pemahaman praktik audit kontemporer dan implikasinya bagi para pemangku kepentingan di Provinsi DKI Jakarta.
Sustainability and Corporate Social Responsibility in Digital Platform Companies Hendri Khuan; Asri Ady Bakri; Hayu Lusianawati
West Science Journal Economic and Entrepreneurship Vol. 1 No. 08 (2023): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v1i03.152

Abstract

This research study conducts a comprehensive bibliometric analysis of the literature on sustainability and corporate social responsibility (CSR) within the context of digital platform companies. The analysis aims to uncover trends, gaps, and key contributors in this evolving intersection. By employing VOSviewer, a specialized bibliometric analysis tool, the study examines co-authorship networks, keyword co-occurrence, citation patterns, and publication trends. The findings shed light on the collaborative landscape, prevalent themes, influential works, and evolving research activity. The study's implications extend to academia, industry, and policy, guiding further research, informing business strategies, and fostering responsible practices in the digital economy.
Blockchain Technology and its Disruptive Potential in the Digital Economy Asri Ady Bakri; Eko Sudarmanto; Novela Deva Puasa Sucifa Fitriansyah; Arief Yanto Rukmana; Eva Yuniarti Utami
West Science Journal Economic and Entrepreneurship Vol. 1 No. 08 (2023): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v1i03.165

Abstract

Blockchain technology's disruptive potential in the digital economy has spurred a surge in scholarly interest, leading to a complex landscape of research endeavors. This study employs a comprehensive bibliometric analysis to illuminate the multifaceted dimensions of blockchain's impact. Through analysis techniques and visualization tools, including VOSviewer, we uncover publication trends, influential authors, research themes, collaboration networks, and the interdisciplinary nature of blockchain research. The results reveal a steady increase in publications over the past decade, indicating growing recognition of blockchain's significance. Influential authors emerge as key contributors, shaping the research discourse and driving innovation. Diverse research themes, ranging from fintech and digital transformation to cryptocurrencies and smart contracts, underscore blockchain's applications across various sectors. Collaborative networks highlight the emergence of focused communities, fostering interdisciplinary insights. The integration of VOSviewer facilitates an exploration of these insights, offering a nuanced perspective on blockchain's disruptive potential. Our analysis contributes to a deeper understanding of the evolving landscape, informing researchers, practitioners, policymakers, and stakeholders navigating the complexities of blockchain technology in the digital economy.
Analysis of Effectiveness and Challenges of Digital Zakat Management: Case Study on Shopee and Tokopedia Platform Loso Judijanto; Eko Sudarmanto; Asri Ady Bakri; Jasiah Jasiah; Muhammad Irwan
West Science Islamic Studies Vol. 2 No. 01 (2024): West Science Islamic Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsiss.v2i01.585

Abstract

This research explores the Analysis of the Effectiveness and Challenges of Digital Zakat Management, focusing on the case study of Shopee and Tokopedia platforms through a quantitative approach. A diverse sample of 250 participants engaged in Zakat transactions provided insights into demographic profiles, usage patterns, and perceptions of digital Zakat features. Results indicate a broad appeal, with users spanning various age groups, professions, and geographic locations. Usage patterns varied, emphasizing the platforms' adaptability to users with different engagement frequencies. While users expressed high satisfaction (Mean Score: 4.1) and perceived efficiency in transaction speed (Mean Score: 4.2), challenges such as transparency concerns (Mean Score: 3.8) and technological barriers (30%) were identified. The study offers implications for platform optimization, emphasizing the importance of addressing challenges to enhance digital Zakat experiences.
Co-Authors Arief Yanto Rukmana Edy Susanto Eva Yuniarti Utami Hayu Lusianawati Hendri Khuan Jasiah Jasiah Loso Judijanto Muhammad Irwan Novela Deva Puasa Sucifa Fitriansyah Sartina R Male Sudarmanto, Eko Trinandari Prasetyo Nugrahanti