JEA17: Jurnal Ekonomi Akuntansi

THE AUDIT QUALITY BATTLEGROUND: AI, PROFESSIONAL SKEPTICISM, EXPECTATION GAPS, AND AUDIT PROCESS EFFECTIVENESS FIGHTING FOR DOMINANCE IN SURABAYA’S PUBLIC ACCOUNTING FIRMS

Arti Mirza Aulia — 2026-02-06

This study examines the simultaneous influence of professional skepticism, audit artificial intelligence (AI) utilization, and the expectation gap on audit quality, with audit process effectiveness serving as the mediating variable. Using a quantitative approach, data were collected through structured questionnaires distributed to auditors working in Public Accounting Firms (KAPs) across Surabaya. The results indicate that professional skepticism and the expectation gap have significant positive effects on both audit process effectiveness and audit quality, while AI utilization shows no significant effect on either variable. The findings highlight that human and perceptual factors remain dominant determinants of audit outcomes, and audit process effectiveness plays a crucial mediating role that translates auditor behavior and stakeholder perceptions into improved audit quality. The study concludes that technological adoption alone is insufficient without adequate auditor competence and organizational readiness. Theoretically, this research reinforces behavioural auditing and stakeholder theory, while practically, it emphasizes the need to strengthen professional skepticism, manage expectation alignment, and gradually integrate AI-based audit tools supported by proper training and digital capability.

IMPLEMENTATION OF ACTIVITY-BASED COSTING FOR ACCURATE STUDY PROGRAMME COST CALCULATION AT X UNIVERSITY

Lilis Binawati — 2026-03-19

The importance of implementing Activity-Based Costing (ABC) in accurately calculating the cost of higher education study programmes was considered crucial in supporting managerial decision-making, particularly in determining the tuition fees (SPP) per semester for students while accommodating the development of hybrid learning systems. The implementation of Activity-Based Costing at University X aimed to transform a traditional cost allocation system into a more accurate costing system for educational services charged to students. The method was expected to alleviate the primary issue of cost distortion, as ABC allocates costs based on activities and the resources consumed that are directly related to educational, educational support, and non-educational activities.

This study employed a qualitative approach in which the researcher acted as a participant observer. The researcher directly identified, analysed, and allocated the costs of supporting unit activities to the main academic units. The analysis also included the costs related to the implementation of the hybrid blended learning system at University X using the ABC approach. The accuracy of calculating the prime cost of each study programme depends on cost traceability, which was conducted through three tracing methods: direct tracing, driver tracing, and allocation.

The results show that the implementation of ABC increases the accuracy of calculating the prime cost of each study programme at University X. The analysis identifies cost distortions in the form of overcosting and undercosting and indicates the presence of cross-subsidisation between study programmes. These findings provide more reliable cost information for university management in determining tuition-related policies.

TEXT MINING FACTORS INFLUENCING CONSUMER INTENTION TO USE ROBLOX METAVERSE PLATFORM FROM CUSTOMER REVIEWS

Mario Putra Yuda — 2026-03-20

The development of metaverse platforms, which are interactive virtual worlds that integrate entertainment, social interaction, and digital economic activity, has been aided by the quick development of digital technology. One of the most well-known metaverse platforms is Roblox, which gives users the chance to communicate, produce content, and take part in a variety of virtual events. This study looks into how consumer intention and reviews are impacted by the Roblox Metaverse Platform. It also examines how the relationship between the platform and customer feedback is mediated by consumer intention. This study employs an explanatory quantitative methodology, gathering data from active Roblox users via online surveys. The sample technique utilized is called snowball sampling, and the data is examined to find correlations between the variables using path analysis. The findings demonstrate that the Roblox Metaverse Platform has a favorable and significant impact on customer reviews as well as consumer intention. Furthermore, client Intention has a favorable and noteworthy influence on Customer Reviews and acts as a mediating variable that links the platform experience to client assessments. Overall, the findings show how crucial user experience is to promoting sustained use and fostering favorable opinions about metaverse platforms. These results imply that enhancing user intention and customer feedback can be achieved by boosting platform quality and interaction features.

Keywords: Metaverse, Roblox, Technology Acceptance Model, Consumer Intention, Customer Reviews

ANALYSIS OF CAPACITY MANAGEMENT IN ADDRESSING PRODUCTION OVERLOAD IN A SNACK FOOD COMPANY

Dimas Septiandy — 2026-03-22

This study aimed to analyse production capacity management in a snack food company in dealing with production overload, particularly during high-demand periods such as Christmas, New Year, and Eid. This research used a descriptive qualitative approach with semi-structured interviews consisting of ten questions addressed to employees in the production, operations, and warehouse departments. The questions covered capacity adjustment strategies, overtime policies, recruitment of additional workers, raw material management, production constraints, quality supervision, post-production evaluation, assessment of current capacity, scheduling of production and distribution, and technology investment. In addition to interviews, direct observation was conducted to ensure the consistency between employees’ statements and the actual field conditions. The results show that the company relies on historical data-based planning, workforce optimisation, and production flexibility to handle increased demand. However, challenges such as product quality, limited machinery, and time pressure remain major issues that require continuous management. These findings provide a comprehensive overview of the importance of adaptive capacity strategies in the snack food industry.