The rapid development of artificial intelligence (AI) presents new challenges and opportunities in the practice of financial auditing, especially regarding the efficiency and accuracy of audit results, which are still the main problems. This study aims to examine the impact of financial audit transformation through the application of AI using a mixed methods approach. Quantitative data were collected from 100-150 internal and external auditors in medium to large companies in East Java Province who have been using AI for at least one year, and analysed using Structural Equation Modeling (SEM) with AMOS. Qualitative data was obtained through in-depth interviews to explore perceptions and challenges of AI implementation. The results showed that AI significantly improved the efficiency of the audit process and the accuracy of risk and fraud detection, despite barriers such as change resistance and limited auditor competence. This research makes important contributions to the development of modern audit theory and offers strategic recommendations for practitioners and regulators to optimise AI integration in financial auditing. Practical implications include the need for auditor training and strengthening technology infrastructure to support sustainable digital transformation. 

The  purpose  of  this  article  is  to analyze the actualization of the principle of service in making e-contracts to guarantee cyber activities. The approach method in this research is normative juridical, with descriptive analysis specifications. The data used is secondary data with qualitative data analysis. The data used is secondary data with qualitative data analysis. The results of the research show that the actualization of pucta sunt servanda in making e-contracts can only guarantee activities in cyberspace when there is no dispute. When a dispute occurs, e-contracts actually cause problems, because in practice e-contracts are made that do not meet the legal requirements of the agreement. as regulated in Article 1320 of the Civil Code, especially in terms of competence, the parties do not meet face to face, and the strength of e-contract evidence in court becomes weak, even though in Article 5 paragraph (1) and paragraph (2) in conjunction with Article 11 paragraph ( 1) The ITE Law recognizes the validity of electronic documents and digital signatures as valid evidence according to procedural law in force in Indonesia, however e-contracts are not made in the form of deeds that receive approval from a notary or authorized official.AbstrakTujuan dari penulisan artikel ini adalah untuk menganalisis aktualisasi pucta sunt servanda dalam pembuatan e-contract guna menjamin aktivitas dunia maya. Metode pendekatan dalam penelitian ini adalah yuridis normatif, dengan spesifikasi deskriptif analisis. Data yang dipergunakan adalah data sekunder dengan analisa data kualitatif. Hasil penelitian menunjukkan bahwa aktualisasi pucta sunt servanda dalam pembuatan e-contract hanya dapat menjamin bagi aktivitas di dunia maya pada saat tidak terjadi sengketa, manakala terjadi sengketa, justru e-contract menimbulkan permasalahan, karena e-contract pada prakteknya dibuat tidak memenuhi syarat sah perjanjian sebagaimana diatur dalam Pasal 1320 KUHPerdata, khususnya dalam hal kecakapan, para pihak tidak bertatap muka secara langsung, serta kekuatan pembuktian e-contract di pengadilan menjadi lemah, meskipun di dalam Pasal 5 ayat (1) dan ayat (2) juncto Pasal 11 ayat (1) UU ITE, mengakui keabsahan dokumen elektronik dan tanda tangan digital (digital signature) sebagai alat bukti yang sah menurut hukum acara yang berlaku di Indonesia, namun e-contract tidak dibuat dalam bentuk akta yang memperoleh pengesahan dari notaris atau pejabat yang berwenang.