Septi Wifasari , S.E.T., M.Ak, Cert.DA.

Septi Wifasari is an academic and researcher in the field of accounting, with a primary focus on auditing, accounting information systems, and the integration of digital technologies in accounting practices. Affiliated with Bina Nusantara University, she has developed a growing academic profile supported by scholarly publications and research contributions within the Indonesian context. Her work reflects a strong engagement with contemporary issues in accounting, particularly in relation to technological advancement and its implications for professional practices.

Her research contributions are centered on audit quality and the behavioral and organizational factors that influence audit effectiveness. She has conducted empirical studies examining auditor performance, professional skepticism, and the determinants of audit quality, highlighting the importance of both technical competence and human factors in ensuring reliable audit outcomes. These works position her within the broader discourse on auditing and assurance in modern accounting environments.

In addition, Septi Wifasari actively explores the role of digital transformation in accounting, particularly in the adoption of emerging technologies such as big data and artificial intelligence. Her research investigates how these technologies can enhance audit processes, improve data analysis capabilities, and support more informed decision-making. She emphasizes the importance of digital literacy and technological readiness among accounting professionals in responding to the evolving demands of the digital economy.

Her academic interests also extend to accounting information systems, including studies on system implementation and user adoption. Through this work, she examines how system quality, information quality, and user satisfaction contribute to the effectiveness of digital accounting systems within organizations.

With a research trajectory that integrates auditing, information systems, and digital innovation, Septi Wifasari continues to develop her academic work at the intersection of accounting and technology. Her approach combines empirical rigor with practical relevance, aiming to enhance audit quality, support the adoption of advanced technologies in accounting practices, and contribute to the advancement of knowledge in an increasingly data-driven and digitally oriented business environment.

KEY RESEARCH AREAS

• Data Analytics & Big Data in Accounting 
• Artificial Intelligence & Machine Learning 
• Audit Quality & Digital Auditing 
• Digital Literacy & Technology Adoption 
• Accounting Information Systems