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All Journal Dinamika Akuntansi Keuangan dan Perbankan KACANEGARA Jurnal Pengabdian pada Masyarakat Jurnal Multidisiplin Madani (MUDIMA) Akuntansi: Jurnal Riset Ilmu Akuntansi
Novta Winkey Pradana
Universitas Terbuka
Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Artificial Intelligence in Auditing: A Critical and Comparative Synthesis Yudhi Prasetiyo; Sila Ninin Wisnantiasri; Eka Wirajuang Daurrohmah; Novta Winkey Pradana; Rahayu Lestari
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3239

Abstract

The fast-paced digitalization of audit practice has accelerated the adoption of artificial intelligence (AI), but systematic understanding of research patterns, empirical findings, and persistent gaps in this domain is still limited. This research is based on a systematic review by using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) protocol, with peer-reviewed articles in 2022 to 2026, obtained from reputable international and national journal databases, based on a literature review. Thirty primary articles were retained after a rigorous process of identification, screening, and assessment of eligibility and represented. The synthesized studies have consistently shown that AI technologies, especially machine learning, deep learning, natural language processing and robotic process automation, can significantly improve the fraud detection accuracy (85-96.3%), the audit process efficiency (40-70%), and the quality of risk assessment compared to the traditional methods. However, common structural barriers across contexts limit AI adoption: limited auditor competence, algorithmic bias, erosion of professional skepticism, and lack of uniform regulatory standards. The review concludes that AI is a complement, not a substitute, for human expertise, and successful implementation depends on the confluence of technology, ethical governance and auditor digital literacy. The findings chart the research path of AI in auditing and suggest a future research agenda, especially regarding cross-industry validation and evidence-based regulatory framework development.
Examining the Factors Causes of Financial Shenanigans: Blibiometric Analysis with Vosviewer Yudhi Prasetiyo; Sila Ninin Wisnantiasri; Yeni Widiastuti; Novta Winkey Pradana; Muhammad Adam Sudaryanto
Jurnal Multidisiplin Madani Vol. 5 No. 5 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v5i5.276

Abstract

This study was conducted with the aim of seeing and reviewing more comprehensively the factors that cause financial crimes with descriptive qualitative. The sample used consisted of 1000 documents published in the period 2015-2025 using the crossref database with the keyword financial shenanigans. In this study, bibliometric methodology was used to conduct a systematic literature review. Bibliometric graphical data analysis and visualization of research results were carried out using Publish or Perish and VOSviewer software. The results of the bibliometric visualization show the structure of the financial research topic network. These topics are divided into three main thematic clusters. The first cluster (in green) dominates themes related to financial reports, fraud, and crime, which shows the intensity of academic studies on the integrity of financial reports, manipulation practices, and forensic accounting issues. The second cluster (in red) covers the topics of financial stability, policies, banks, and risks, which indicates the focus of the literature on financial system stability, the effectiveness of macroeconomic policies, and risk management in the banking sector and financial markets. Meanwhile, the third cluster (in blue) focuses on financial behavior, financial education, and financial attitudes, which marks an increasing attention to the dimensions of individual behavior in financial decision-making, including in the younger generation segment such as Generation Z. The interrelationships between topics in each cluster show the integration of conceptualization between micro (financial behavior) and macro (policy and stability) aspects, as well as an interdisciplinary approach in the development of contemporary financial studies. This also helps future research by combining research based on keyword relationships to better understand what influences the occurrence of Financial Shenanigans
Integration Of Leverage Mediation With Internal Audit Compliance and Determination of Corporate Tax Avoidance Mechanisms Etik Ipda Riyani; Yudhi Prasetiyo; Novta Winkey Pradana
Dinamika Akuntansi Keuangan dan Perbankan Vol 15 No 1 (2026): Vol. 15 No. 1 2026
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v15i1.10578

Abstract

This study aims to examine the factors influencing tax avoidance, with debt (leverage) acting as a mediating variable. The independent variables include internal audit compliance, sales level, capital intensity, firm political connections, and corporate social responsibility (CSR). The sample consists of 306 manufacturing firms from the consumer goods, basic materials, and industrial sub-sectors listed on the Indonesian Stock Exchange during the 2019–2021 period, selected using purposive sampling.The study employs multiple linear regression and robust regression to compare results across each year of observation. The findings indicate that capital intensity and political connections of the board of directors have a significant effect on tax avoidance, particularly when leverage (Debt to Asset Ratio) serves as a mediating variable. This suggests that firms with high capital intensity and strong political connections tend to use debt strategically to reduce their tax burden. In contrast, internal audit compliance, political connections of the board of commissioners, and sales levels do not show a significant impact on tax avoidance under either regression method. Overall, the results highlight the importance of monitoring leverage usage and political connections to prevent excessive tax avoidance practices.
Harga Jual Nelayan, Tarif Wisata, dan Produk Turunan Berbasis Cost-Plus Pricing untuk Keberlanjutan Pariwisata Pulau Harapan Sila Ninin Wisnantiasri; Yudhi Prasetiyo; Diky Paramitha; Novita Nugraheni; Novta Winkey Pradana; Raden Abdurrohman Thohir Wijaya
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 9, No 4 (2026): November
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v9i4.3734

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kapasitas pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Pulau Harapan dalam menentukan tarif wisata dan produk turunan menggunakan metode Activity Cost Plus Pricing dan Mark-Up Pricing. Selama ini, pelaku UMKM cenderung menetapkan harga berdasarkan intuisi dan mengikuti pesaing tanpa menghitung biaya secara komprehensif, sehingga berdampak pada ketidakstabilan pendapatan terutama di sektor wisata yang sangat bergantung pada musim dan cuaca. Kegiatan dilakukan melalui koordinasi awal dengan Kelurahan Pulau Harapan, pelatihan tatap muka yang dilaksanakan, serta pelatihan lanjutan mengenai dampak lingkungan dan peningkatan produk turunan, bekerja sama dengan Suku Dinas Lingkungan Hidup Kepulauan Seribu. Hasil kegiatan meningkatkan pemahaman peserta terhadap identifikasi biaya, perhitungan harga, dan konsep biaya lingkungan. Peserta juga mampu meningkatkan kualitas produk turunan, khususnya pada proses produksi ikan asin yang lebih higienis serta perhitungan harga jual berbasis cost-plus pricing. Program ini memberikan kontribusi bagi penguatan UMKM dan keberlanjutan ekonomi masyarakat pesisir.
Co-Authors Diky Paramitha Eka Wirajuang Daurrohmah Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Muhammad Adam Sudaryanto Novita Nugraheni Raden Abdurrohman Thohir Wijaya Rahayu Lestari Sila Ninin Wisnantiasri Yeni Widiastuti Yudhi Prasetiyo