Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Advances in Management & Financial Reporting Advances in Community Services Research
Eka Septiana
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.
The Effectiveness of Implementing a Marking Scheme in the Employee Performance Evaluation System at PT Telkom Indonesia (Persero) Tbk Tantri Pebyani; Asri Sundari; Salma Aparatunisa; Eka Septiana; Muhammad Rizkie
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.v4i3.949

Abstract

Purpose: This study aims to analyze the representation of the marking scheme in the performance measurement system for the Board of Directors of PT Telkom Indonesia (Persero) Tbk based on company documents. Research Method: This study employed a descriptive qualitative approach using documentary analysis and qualitative content analysis. Secondary data were obtained from the 2024 Annual Report of PT Telkom Indonesia (Persero) Tbk, as well as the literature on performance appraisal, marking schemes, Organizational Justice Theory, and Agile Performance Management. The analysis was conducted through data reduction, open coding, categorization, interpretation, and triangulation of sources and theories. Results and Discussion: The research findings indicate that the Board of Directors’ KPIs are documented through five main perspectives, which are broken down into indicators, targets, weightings, and Talent Development. This structure reflects the key characteristics of a marking scheme as a documented evaluation framework. It is conceptually aligned with the principles of procedural justice and some characteristics of Agile Performance Management. However, this study does not evaluate the system’s implementation or user perceptions, as it relies solely on documentary data. Implications: The findings can serve as a reference for designing a performance measurement system based on documented indicators and as a foundation for further research using primary data. Originality: This study proposes using the marking scheme concept as a framework for analyzing the structure of the Board of Directors’ performance measurement system based on corporate documents.
Co-Authors Asri Sundari Muhammad Rizkie Neysha Putri Vaquitasari Rafi Rasidin Salma Aparatunisa Siti Sa’adah Tantri Pebyani Wanda Laksniyunita Yulianah Yulianah