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All Journal Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Jurnal Bisnis dan Manajemen West Science
Muh Risnandar
Universitas Muhammadiyah Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Penggunaan Artificial Intelligence dalam Pelaksanaan Audit oleh Kantor Akuntan Publik A Systematic Literature Review Muh Risnandar; Muchriana Muchran; Ramly Ramly
Jurnal Bisnis dan Manajemen West Science Vol 5 No 01 (2026): Jurnal Bisnis dan Manajemen West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jbmws.v5i01.3087

Abstract

Perkembangan teknologi digital telah mendorong transformasi signifikan dalam profesi audit, khususnya melalui pemanfaatan Artificial Intelligence (AI) oleh Kantor Akuntan Publik (KAP). AI menawarkan kemampuan analisis data skala besar, otomatisasi prosedur audit, serta peningkatan efisiensi dan kualitas audit. Namun, hasil penelitian terdahulu menunjukkan temuan yang beragam terkait efektivitas penerapan AI dalam audit, baik dari sisi manfaat maupun tantangan implementasinya. Oleh karena itu, penelitian ini bertujuan untuk mengkaji secara sistematis perkembangan penelitian mengenai penggunaan Artificial Intelligence dalam pelaksanaan audit oleh Kantor Akuntan Publik, mengidentifikasi bentuk dan jenis pemanfaatannya, serta menganalisis manfaat dan tantangan yang dihadapi. Metode penelitian yang digunakan adalah Systematic Literature Review (SLR) dengan pedoman PRISMA terhadap artikel ilmiah yang dipublikasikan dalam rentang tahun 2020–2025. Hasil kajian menunjukkan bahwa AI telah dimanfaatkan dalam berbagai tahapan audit, mulai dari perencanaan berbasis risiko, pengujian pengendalian internal, prosedur substantif, deteksi kecurangan dan continuous auditing. Pemanfaatan AI terbukti mampu meningkatkan efisiensi waktu, memperluas cakupan pengujian hingga seluruh populasi data, serta mendukung peningkatan kualitas audit. Namun demikian, efektivitas penerapan AI sangat dipengaruhi oleh kesiapan sumber daya manusia auditor, kompetensi teknologi, dukungan infrastruktur,kerangka regulasi dan etika profesi. Penelitian ini menyimpulkan bahwa Artificial Intelligence sebaiknya diposisikan sebagai alat pendukung pengambilan keputusan auditor, bukan sebagai pengganti pertimbangan profesional. Temuan ini diharapkan dapat memberikan kontribusi teoretis bagi pengembangan literatur audit berbasis teknologi serta kontribusi praktis bagi KAP dan regulator dalam menghadapi transformasi digital.
A Comparative Analysis of Cost Efficiency and Profitability in Banking: A Study of Conventional and Digital Banks in Indonesia Sarah Zettira Agam Darwis; Muh Risnandar; Idil Rakhmat Susanto
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3625

Abstract

The banking sector's business model has changed due to digital transformation, which has also driven the emergence of digital banks as a more adaptive option for financial services. However, there are still differences of opinion regarding the success of digital banks' business models compared to large-scale traditional banks, especially in terms of profitability and operational efficiency. The purpose of this study is to compare the operational cost efficiency and profitability of digital banks and traditional banks in the KBMI 4 category listed on the Indonesia Stock Exchange for the years 2023–2025. Using secondary data from the annual financial reports of eight sample banks, this study employed a comparative quantitative methodology. Descriptive statistics, homogeneity tests, normality tests, and Independent Samples t-tests were used in the analysis. Return on Assets (ROA) showed no significant difference, while Operating Expenses to Operating Income (BOPO), Cost to Income Ratio (CIR), and Net Interest Margin (NIM) did show significant differences. Although digital banks generate higher interest margins, conventional banks have superior operational efficiency (KBMI 4). However, because technology investments are expensive, these benefits do not fully improve profitability. This study contributes to empirical data on the digital transformation of Indonesian banking and shows that the ability to manage resources and leverage economies of scale, in addition to digitalization, determines competitive advantage. To obtain a more complete picture, it is recommended that future studies use larger sample sizes, observation durations, and better analytical techniques.
Co-Authors Idil Rakhmat Susanto Muchriana Muchran Ramly, Ramly Sarah Zettira Agam Darwis