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ASSESSING THE IMPACT OF ARTIFICIAL INTELLIGENCE ON FINANCIAL AUDITING AND RISK ASSESSMENT Riana, Nia; Mulyani , Sri Rochani; Aripin, Zaenal
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 10 (2024): Kriez Academy - September
Publisher : Yayasan Kreatif Indonesia Emas

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Background The rapid advancement of Artificial Intelligence (AI) has profoundly impacted various industries, including financial auditing and risk assessment. Traditional auditing practices, often labor-intensive and time-consuming, have struggled to keep pace with the increasing complexity and volume of financial transactions in a globalized economy. The adoption of AI technologies, such as machine learning and predictive analytics, offers new opportunities to enhance efficiency, accuracy, and strategic decision-making in auditing. However, this transformative shift also introduces challenges, including ethical concerns, algorithmic biases, and regulatory gaps, which must be addressed to ensure responsible AI integration. Aims This study aims to: Explore the transformative impact of AI on financial auditing, particularly in terms of efficiency and accuracy. Investigate the role of AI in enhancing fraud detection and risk management. Identify the regulatory and ethical challenges associated with AI adoption in auditing. Provide actionable recommendations to maximize the benefits of AI while mitigating associated risks. Research Method The study employs a mixed-methods approach, combining quantitative and qualitative data collection techniques. Surveys were conducted with auditors and financial professionals to assess their experiences and perceptions of AI tools in auditing. Semi-structured interviews provided deeper insights into the practical applications, benefits, and challenges of AI integration. Secondary data from academic journals, case studies, and industry reports complemented the primary data, offering a comprehensive understanding of AI’s impact on financial auditing. Results and Conclusion The findings indicate that AI significantly enhances the efficiency and accuracy of financial auditing by automating routine tasks, enabling real-time data analysis, and improving fraud detection. Predictive analytics also allows organizations to proactively identify and mitigate risks. However, challenges such as regulatory gaps, algorithmic biases, and transparency issues remain critical barriers to AI adoption. The study concludes that while AI offers transformative potential, its successful integration requires robust governance frameworks, continuous training for auditors, and collaboration among industry stakeholders to address ethical and regulatory concerns. Contribution This study contributes to the academic discourse on AI in financial auditing by providing empirical evidence of its benefits and challenges. It offers practical recommendations for auditors, regulators, and organizations to responsibly integrate AI, balancing innovation with accountability. By bridging the gap between theoretical knowledge and real-world applications, this research provides a roadmap for leveraging AI to improve financial auditing practices.

INVESTIGATING THE INFLUENCE OF FINANCIAL REPORTING TRANSPARENCY ON INVESTOR DECISION-MAKING Redjeki, Finny; Aripin, Zaenal; Ruchiyat, Endang
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 10 (2024): Kriez Academy - September
Publisher : Yayasan Kreatif Indonesia Emas

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BackgroundTransparency in financial reporting is integral to the functioning of modern financial markets, as it enables investors to make informed decisions. In an increasingly interconnected global economy, where markets are influenced by diverse factors such as regulatory standards, technological advancements, and corporate governance practices, the need for clear, reliable, and accessible financial data has become even more critical. Previous financial crises, such as the 2008 global financial meltdown, highlighted the damaging effects of inadequate transparency, leading to significant losses for investors. This study investigates the influence of financial reporting transparency on investor decision-making, exploring the interplay between regulatory compliance, technological innovation, and investor behavior. AimsThe primary aim of this study is to examine the impact of financial reporting transparency on investor decision-making, focusing on how clear and accurate financial disclosures shape investor confidence and market participation. The research seeks to explore the relationship between transparency levels, technological advancements, regulatory compliance, and investor perception across different sectors. By doing so, the study aims to provide actionable insights for firms, regulators, and investors to enhance decision-making processes in financial markets. Research MethodThis research adopts a mixed-method approach, combining quantitative data analysis and qualitative insights. Quantitative data were collected from publicly available financial reports of 50 publicly listed companies across various sectors over a five-year period (2018-2022). Key financial indicators such as earnings per share (EPS), return on equity (ROE), and debt-to-equity ratios were analyzed to assess the clarity and consistency of financial disclosures. Qualitative data were gathered through semi-structured interviews with 30 individual and institutional investors, focusing on their perceptions of transparency, trust in financial reports, and challenges in interpreting financial data. The data were analyzed using statistical software for quantitative insights and thematic analysis for qualitative responses. Results and ConclusionThe study reveals a strong positive correlation between financial reporting transparency and investor confidence. Firms adhering to international reporting standards (such as IFRS) tend to attract higher levels of investment and foster greater trust among investors. Additionally, the adoption of advanced technologies like artificial intelligence (AI) and blockchain has been shown to enhance the accuracy and timeliness of financial disclosures, further improving transparency. Regulatory compliance also plays a significant role, with fully compliant firms experiencing higher investment flows and lower market penalties. However, challenges such as earnings management practices and perception gaps between individual and institutional investors highlight areas for improvement in financial reporting. The study concludes that enhancing transparency through clear disclosures, technological innovation, and regulatory adherence is crucial for fostering investor trust and improving decision-making. ContributionThis research contributes to the growing body of knowledge on financial transparency by providing empirical evidence of its impact on investor decision-making. It highlights the importance of transparent reporting, regulatory compliance, and technological advancements in shaping investor behavior and market dynamics. The findings offer practical recommendations for firms, regulators, and investors to enhance financial transparency and mitigate the risks associated with opacity in financial disclosures. Moreover, the study contributes to the understanding of the evolving role of technology in improving financial reporting practices, which has significant implications for the future of financial markets.

articel INVESTIGATING THE ROLE OF BIG DATA ANALYTICS IN ENHANCING FINANCIAL RISK MANAGEMENT Aripin, Zaenal; Wibowo, Lili Adi; Matriadi, Faisal
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 10 (2024): KISA INSTITUE : September
Publisher : PT. Kreatif Indonesia Satu

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Background:The increasing complexity and volatility of global financial markets have intensified the need for innovative tools to manage risks effectively. Traditional risk management methods often fail to adapt to real-time changes and large-scale data, leading to missed opportunities and increased vulnerabilities. Big Data Analytics (BDA) has emerged as a transformative solution, enabling financial institutions to process vast and diverse datasets to predict risks, detect fraud, and enhance decision-making capabilities. Aims:This study aims to explore the role of Big Data Analytics in enhancing financial risk management. It seeks to examine the benefits, challenges, and future implications of BDA adoption, focusing on its impact on risk prediction accuracy, fraud detection, real-time monitoring, and regulatory compliance in financial institutions. Research Method:The study employs a mixed-method approach, integrating quantitative and qualitative analyses. Quantitative data were derived from financial reports, industry surveys, and case studies, while qualitative insights were gathered through interviews with industry professionals and analysis of institutional practices. Statistical tools and thematic analysis were utilized to draw comprehensive conclusions. Results and Conclusion:The findings reveal that BDA significantly improves risk prediction accuracy, fraud detection rates, and response times in risk management. Institutions leveraging BDA reported enhanced compliance metrics and operational efficiencies. However, challenges such as data quality issues, high implementation costs, and regulatory hurdles persist. Addressing these barriers is critical to unlocking the full potential of BDA in financial risk management. Contribution:This study contributes to the understanding of how BDA reshapes financial risk management practices. It provides actionable insights for financial institutions, regulators, and researchers to overcome implementation challenges and capitalize on the opportunities offered by advanced analytics.

articel ASSESSING THE ROLE OF COST ACCOUNTING IN IMPROVING OPERATIONAL EFFICIENCY IN MANUFACTURING FIRMS Agusiady, Ricky; Riana, Nia; Aripin, Zaenal
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 10 (2024): KISA INSTITUE : September
Publisher : PT. Kreatif Indonesia Satu

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Background:Cost accounting plays a pivotal role in the manufacturing industry by helping firms control costs, enhance profitability, and improve operational efficiency. With the increasing pressure on manufacturing firms to remain competitive, efficient, and cost-effective, the strategic use of cost accounting is essential for decision-making and performance management. Aims:This study aims to evaluate the impact of cost accounting practices on the operational efficiency of manufacturing firms. Specifically, it seeks to identify how cost accounting techniques contribute to better cost control, process optimization, and resource allocation, thereby improving overall operational performance. Research Method:A mixed-method approach is employed in this study, combining qualitative and quantitative research methods. Data is gathered from manufacturing firms through surveys, interviews, and case studies to assess the role of cost accounting in improving operational efficiency. Statistical analysis is used to examine the relationship between cost accounting practices and operational outcomes. Results and Conclusion:The findings indicate that cost accounting significantly contributes to operational efficiency by enabling firms to identify inefficiencies, optimize resource usage, and make informed decisions. Firms that implement cost accounting techniques such as activity-based costing (ABC), standard costing, and variance analysis show improved cost management and enhanced productivity. Contribution:This study provides valuable insights into the practical application of cost accounting in the manufacturing sector, offering recommendations for firms to optimize their cost accounting systems for better operational efficiency.

EXAMINING THE RELATIONSHIP BETWEEN CUSTOMER ENGAGEMENT AND BRAND ADVOCACY IN DIGITAL PLATFORMS Supriatna, Ucu; Riana, Nia; Aripin, Zaenal
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 4 (2025): Jesocin : April
Publisher : Organisasi Kreatif Indonesia Emas

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Background:With the increasing prominence of digital platforms in modern marketing, customer engagement has become a key driver of brand success. The role of customer engagement in fostering brand advocacy, particularly through the use of digital platforms, has garnered significant attention. One of the most influential factors in this process is user-generated content (UGC), which has been shown to impact brand perceptions and customer behavior. Aims:This study aims to explore the relationship between customer engagement behaviors on digital platforms and brand advocacy, with a particular focus on the role of emotional connection and user-generated content. The research seeks to identify the key factors that influence customer engagement and how these behaviors contribute to brand advocacy, thereby providing insights into effective digital marketing strategies. Research Method:A mixed-methods approach was employed, combining both qualitative and quantitative research methods. Data was collected through surveys and interviews with digital platform users, analyzing their engagement behaviors, emotional connections with brands, and the impact of user-generated content on brand advocacy. The data was then analyzed using statistical methods to identify patterns and correlations. Results and Conclusion:The study found that active customer engagement behaviors, such as commenting and sharing content, were strongly correlated with higher levels of emotional connection to the brand, which in turn increased the likelihood of brand advocacy. User-generated content, particularly positive reviews and social media posts, served as a powerful form of social proof, influencing other customers to trust and engage with the brand. Brands that leveraged personalized content, community-building tools, and influencer collaborations saw higher levels of customer engagement and advocacy. Contribution:This research contributes to the growing body of knowledge on customer engagement and brand advocacy by providing a comprehensive analysis of the factors that drive advocacy behaviors on digital platforms. It highlights the importance of emotional connection, UGC, and platform features in shaping customer perceptions and loyalty. The findings offer valuable insights for brands seeking to enhance their digital marketing strategies and foster long-term customer loyalty.

Fringe Benefits Provision, Payroll Policy, and Its Influence on Tax Planning at RSU Bungsu Bandung Sitanggang, Erikson; Aripin, Zaenal
Maksi Vol 4 No 1 (2025): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - June
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2025.4.1.4128

Bungsu General Hospital in Bandung City has implemented several tax planning strategies. These strategies include optimizing tax benefits by providing fringe benefits to employees, such as health benefits and health insurance. In addition, the hospital also uses an efficient payroll policy by considering the difference in payroll between Indefinite Term Employment Agreements (PKWTT) and Certain Term Employment Agreements (PKWT). This is expected to help reduce the tax burden and optimize the available tax benefits. The presentation of this analysis uses a descriptive verification method. The purpose of this study is specifically to find out the relationship between fringe benefits, payroll policies and tax planning. This study used a total sampling technique that resulted in 120 respondents. Primary data were obtained through questionnaires. Data analysis used multiple linear regression and hypothesis testing. The results showed that the provision of Fringe benefits and payroll policies of Indefinite-Term Employment Agreements (PKWTT) and Certain-Term Employment Agreements (PKWT) had an influence on tax planning at Bungsu General Hospital, Bandung City, both partially and simultaneously.

EXAMINING THE RELATIONSHIP BETWEEN CUSTOMER ENGAGEMENT AND BRAND ADVOCACY IN DIGITAL PLATFORMS Supriatna, Ucu; Riana, Nia; Aripin, Zaenal
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 4 (2025): Jesocin : April
Publisher : Organisasi Kreatif Indonesia Emas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Background:With the increasing prominence of digital platforms in modern marketing, customer engagement has become a key driver of brand success. The role of customer engagement in fostering brand advocacy, particularly through the use of digital platforms, has garnered significant attention. One of the most influential factors in this process is user-generated content (UGC), which has been shown to impact brand perceptions and customer behavior. Aims:This study aims to explore the relationship between customer engagement behaviors on digital platforms and brand advocacy, with a particular focus on the role of emotional connection and user-generated content. The research seeks to identify the key factors that influence customer engagement and how these behaviors contribute to brand advocacy, thereby providing insights into effective digital marketing strategies. Research Method:A mixed-methods approach was employed, combining both qualitative and quantitative research methods. Data was collected through surveys and interviews with digital platform users, analyzing their engagement behaviors, emotional connections with brands, and the impact of user-generated content on brand advocacy. The data was then analyzed using statistical methods to identify patterns and correlations. Results and Conclusion:The study found that active customer engagement behaviors, such as commenting and sharing content, were strongly correlated with higher levels of emotional connection to the brand, which in turn increased the likelihood of brand advocacy. User-generated content, particularly positive reviews and social media posts, served as a powerful form of social proof, influencing other customers to trust and engage with the brand. Brands that leveraged personalized content, community-building tools, and influencer collaborations saw higher levels of customer engagement and advocacy. Contribution:This research contributes to the growing body of knowledge on customer engagement and brand advocacy by providing a comprehensive analysis of the factors that drive advocacy behaviors on digital platforms. It highlights the importance of emotional connection, UGC, and platform features in shaping customer perceptions and loyalty. The findings offer valuable insights for brands seeking to enhance their digital marketing strategies and foster long-term customer loyalty.

INTEGRATING ARTIFICIAL INTELLIGENCE IN HUMAN RESOURCE DATA WAREHOUSING: ENHANCING DECISION-MAKING AND ORGANIZATIONAL AGILITY Nia Riana; Zaenal Aripin
Integrative Perspectives of Social and Science Journal Vol. 2 No. 03 Juni (2025): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

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Integrasi kecerdasan buatan dalam sistem data warehousing SDM memberikan kontribusi signifikan dalam meningkatkan kualitas pengambilan keputusan dan kelincahan organisasi. Dengan dukungan AI, organisasi dapat mengelola data SDM secara lebih strategis, prediktif, dan responsif terhadap perubahan. Tujuan dalam penelitian ini adalah untuk mengetahui peran integrasi kecerdasan buatan (AI) dalam meningkatkan efektivitas pengambilan keputusan melalui data warehousing di bidang sumber daya manusia dan untuk mengetahui tantangan dan hambatan yang dihadapi dalam mengimplementasikan teknologi AI pada sistem data warehousing sumber daya manusia dalam konteks organisasi. Penelitian ini menggunakan metode studi literatur. Hasil dalam penelitian ini adalah AI berperan dalam membangun budaya kerja berbasis data dan pembelajaran berkelanjutan, yang menjadi fondasi penting dalam menciptakan organisasi yang tangguh dan inovatif. Namun demikian, keberhasilan integrasi AI dalam konteks ini membutuhkan kesiapan infrastruktur teknologi, kompetensi sumber daya manusia, serta komitmen manajerial untuk menyelaraskan penggunaan teknologi dengan visi strategis organisasi.

Digital Banking Transformation and Community Financial Inclusion: A Literature Review of Fintech’s Role in Empowering Emerging Economies Aripin, Zaenal
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 8 (2024): Kriez Academy - July
Publisher : Yayasan Kreatif Indonesia Emas

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This literature review meticulously explores the intricate intersection between the digital transformation of banking and the advancement of community financial inclusion in emerging economies. It systematically analyzes how a diverse range of fintech innovations, such as mobile wallets, digital lending platforms, and branchless banking models, are being leveraged to promote more inclusive financial ecosystems. The review identifies and synthesizes the opportunities and key challenges, as well as the critical success factors that govern the efficacy of digital banking initiatives within marginalized communities. Furthermore, the study delves into the socio-cultural, economic, and policy environments that critically shape the adoption and long-term impact of digital financial inclusion efforts. By drawing upon a wide range of academic research and institutional reports, this paper offers a comprehensive and integrated perspective on how technology can be harnessed responsibly to empower emerging economies and foster more equitable access to financial services.

Expanding Financial Services to Rural Indonesia: A Digital Inclusion Approach Aripin, Zaenal
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 9 (2024): Kriez Academy - August
Publisher : Yayasan Kreatif Indonesia Emas

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This paper explores the critical challenge of expanding financial services in rural Indonesia through a robust digital inclusion framework. Despite the nation's rapid urbanization and digital transformation, a significant portion of its rural and remote population remains unbanked or underbanked. This study identifies key barriers, including fragmented infrastructure, low digital and financial literacy, and a lack of institutional presence. Drawing on a mixed-method approach, which combines qualitative field interviews with quantitative secondary data analysis, this paper analyzes how financial technology (fintech), digital identity systems, and community-based agent networks can serve as catalysts for change. The research synthesizes findings from detailed case studies of successful fintech models and government initiatives to provide a strategic framework. This framework offers specific, actionable recommendations for policymakers and industry stakeholders aimed at improving outreach, building trust, and ensuring the long-term sustainability of financial inclusion in underserved areas. The ultimate goal is to empower rural communities, formalize the local economy, and contribute to more resilient and equitable national development.

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