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
Neysha Putri Vaquitasari
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.
Cost-Volume-Profit Analysis as a Tool for Financial Resilience Amid Macroeconomic Volatility: Empirical Evidence from PT Wilmar Cahaya Indonesia Tbk Moh Adistian; Neng Dinda Septia; Muhammad Fauzan Akbar Rafsanjani; Neysha Putri Vaquitasari; 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.v4i3.948

Abstract

Purpose: This study aims to analyze the Break-Even Point (BEP) and Margin of Safety (MOS) as Cost-Volume-Profit (CVP) indicators for evaluating sales safety and profit planning at PT Wilmar Cahaya Indonesia Tbk (CEKA) during 2022–2024. Research Method: A descriptive quantitative case study was employed using audited annual financial statements as secondary data obtained from the Indonesia Stock Exchange. Cost accounts were classified into fixed and variable costs using the Account Analysis Method based on the Notes to Financial Statements (CALK). Data were analyzed using Cost-Volume-Profit (CVP) through the calculation of the Contribution Margin Ratio, Break-Even Point, and Margin of Safety. Results and Discussion: Net sales increased from IDR 6.14 trillion in 2022 to IDR 8.00 trillion in 2024. The Margin of Safety Ratio rose from 60.37% to 70.19%, while the Break-Even Point remained relatively stable, indicating an increasing sales safety margin. Inflation, exchange rates, and crude palm oil (CPO) prices were used only as contextual information in interpreting the findings. Implications: The findings support managerial decision-making in sales safety evaluation, cost control, and profit planning through periodic CVP analysis. Originality: This study positions Margin of Safety as a sales safety indicator within the CVP framework and interprets macroeconomic conditions as contextual information rather than causal determinants.
Co-Authors Asri Sundari Eka Septiana Moh Adistian Muhammad Fauzan Akbar Rafsanjani Neng Dinda Septia Rafi Rasidin Siti Sa’adah Wanda Laksniyunita Yulianah Yulianah