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p-Index From 2021 - 2026
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All Journal Averroes: Journal for Science and Religious Studies Journal of Management, Finance and Accounting Research
Nayla Safarah
Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan
Religion Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Immunology & microbiology

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The Role of Artificial Intelligence in Modern Accounting: A Systematic Literature Review Nayla Safarah; Gunawan Aji
Journal of Management, Finance, and Accounting Research Vol. 1 No. 1 (2025): Journal of Management, Finance, and Accounting Research
Publisher : Yayasan Abdurrauf Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70742/jmfar.v1i1.510

Abstract

The development of artificial intelligence (AI) technology has brought significant changes to accounting and auditing practices, particularly in automating processes and supporting data-driven decision-making. This study aims to analyze the role of AI in improving the effectiveness and efficiency of the auditing process and to identify the ethical implications arising from its use. The method used is a Systematic Literature Review (SLR) with a qualitative approach, using the PRISMA protocol to screen 24 journal articles from 2015 to 2024. The results of the study show that AI can improve accuracy, efficiency, and support real-time risk-based auditing. However, ethical challenges such as lack of transparency, algorithmic bias, and threats to professional independence remain important issues. Therefore, the successful application of AI in auditing is not only determined by technological sophistication, but also by the ethical readiness and digital literacy of auditors. This study confirms that the integration of AI in modern auditing has great transformative potential if balanced with responsible governance and oversight.
Business Development Strategies For Batik Panembahan SMEs in Pekalongan Using SWOT Analysis and The Business Model Canvas Nayla Safarah; Fatimah; Muhamad Subagiyo; Muhammad Nurul Majid
Averroes: Journal for Science and Religious Studies Vol. 3 No. 02 (2026)
Publisher : Yayasan Insan Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62446/averroes.v3i02.222.02

Abstract

Research Background: This study examines the business development strategy of Batik Panembahan, a small and medium enterprise (SME) engaged in the production and sale of micro-fabric batik shirts, which still relies on a market follower approach without distinctive product differentiation. The purpose of this study is to formulate an appropriate business development strategy by integrating SWOT analysis and the Business Model Canvas (BMC). Methods: This research uses a descriptive qualitative approach, with data collected through in-depth interviews, participatory observation, and documentation. The research subject is the owner of Batik Panembahan, located in South Pekalongan. Key Findings: The results indicate that the business has strengths in production independence and local distribution networks through Shopee and resellers. However, the main weaknesses include limited capital, the absence of a strong brand image, and suboptimal digital marketing strategies. The Business Model Canvas analysis shows that elements such as customer segments, value propositions, and channels are functioning well, while key partnerships, business legality, and digital management have not been optimally developed. Contribution: This study contributes to the development of SME strategic management by providing an integrated SWOT–BMC model for batik SMEs. Conclusion: Batik Panembahan needs to strengthen product identity, optimize digital marketing, and develop strategic partnerships to enhance competitiveness and achieve sustainable business growth in the creative industry.
Co-Authors Fatimah Gunawan Aji Muhamad Subagiyo Muhammad Nurul Majid