Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal Advances in Management & Financial Reporting Advances in Community Services Research
Siti Sa’adah
Universitas Kebangsaan Republik Indonesia, Bandung, Indonesia
Economics, Econometrics & Finance Other

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The Development of Artificial Intelligence Technology and Cyber Security Threats Siti Sa’adah; Yulianah Yulianah; Neysha Putri Vaquitasari; Eka Septiana; Rafi Rasidin; Wanda Laksniyunita
Advances in Community Services Research Vol. 4 No. 2 (2026): March - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v4i2.877

Abstract

Purpose: This study aims to examine the relationship between advances in Artificial Intelligence (AI) and the evolving cybersecurity landscape by identifying emerging AI-enabled threats, exploring AI-based defense mechanisms, and analyzing the challenges of implementing AI-driven cybersecurity systems. Research Method: A structured literature review using a qualitative descriptive approach was conducted. Relevant studies published between 2021 and 2025 were systematically identified through major academic databases using predefined search keywords. The selected studies were screened using inclusion and exclusion criteria and analyzed through thematic content analysis. Results and Discussion: The findings indicate that AI simultaneously functions as a catalyst for increasingly sophisticated cyber threats and as an enabler of advanced cybersecurity defenses. Three dominant themes emerged: the evolution of AI-driven threats, the application of AI in cybersecurity defense, and the technical and organizational challenges associated with AI implementation. Implications: The study highlights the importance of integrating technological innovation, human oversight, and governance frameworks to strengthen cybersecurity resilience. Originality: This review provides a holistic perspective by simultaneously examining AI-enabled threats, defensive applications, and implementation challenges within cybersecurity ecosystems.
Implementation of the Just-in-Time System to Improve Inventory Efficiency at PT Unilever Indonesia Tbk Siti Sa’adah; Neyla Mutiara Sabrina; Elsa Rosmiati Alisa; Vini Limbong; Asri Sundari
Advances in Management & Financial Reporting Vol. 4 No. 3 (2026): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i3.950

Abstract

Purpose: This study aims to describe the characteristics of inventory management and operating cash flow at PT Unilever Indonesia Tbk based on an analysis of its financial statements. Research Method: This study employs a descriptive quantitative approach using a documentary study method. Secondary data were obtained from the Interim Financial Reports of PT Unilever Indonesia Tbk for the periods ending March 31, 2024, and March 31, 2025, as well as the 2024 Annual Report. The analysis was conducted using the Inventory Turnover Ratio (ITO), Days Sales of Inventory (DSI), trend analysis, and a review of inventory accounting policies. Results and Discussion: The results show that inventory value increased by 12%, the Inventory Turnover Ratio decreased from 3.20 to 2.67 times, and Days Sales of Inventory increased from 28.1 to 33.7 days. In addition, cash and cash equivalents increased by 61%, while net cash flow from operating activities turned from negative to positive in the first quarter of 2025. These findings illustrate changes in inventory management and operating cash flow based on financial statement data. Implications: Financial ratio analysis can serve as a starting point for evaluating inventory management practices, but it requires operational data to support a more comprehensive interpretation. Originality: This study integrates an analysis of inventory ratios, operating cash flow, and inventory accounting policies at FMCG companies in Indonesia using data from publicly available financial statements.
Co-Authors Asri Sundari Eka Septiana Elsa Rosmiati Alisa Neyla Mutiara Sabrina Neysha Putri Vaquitasari Rafi Rasidin Vini Limbong Wanda Laksniyunita Yulianah Yulianah