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Peran Artificial Intelligence dan Blockchain dalam Meningkatkan Cybersecurity pada Proses Akuntansi Andrayanti, Iin; Rahmadi, Heksawan; Widyasari, Sri Susanti; Ambarwati, Ambarwati
Neraca : Jurnal Akuntansi Terapan Vol. 6 No. 1: Oktober 2024
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v6i1.4453

Abstract

Accounting has undergone significant transformation with the adoption of cutting-edge technologies, including Artificial Intelligence (AI), Cybersecurity, and Blockchain. In the contemporary technological landscape, the integration of artificial intelligence (AI), cybersecurity measures, and blockchain technology has emerged as an important development in accounting. The emergence of AI has revolutionised traditional accounting practices by enhancing data processing capabilities and enabling real-time analysis. Through machine learning algorithms, AI can identify patterns and anomalies in financial data, thereby improving accuracy and efficiency while minimising human error. These technological advancements not only streamline operations but also help in predictive analysis, thereby enabling accountants to make informed decisions based on comprehensive data interpretation. In integration with AI, Blockchain guarantees data accuracy and real-time access, allowing auditors to use verified information effectively. The combination of AI and IoT (Internet of Things) and Blockchain accelerates audit procedures, including substantive tests, and enables automated testing of all data, increasing audit efficiency and effectiveness (Kurniawan et al., 2020). In this context, this research will discuss the role and implications of these technologies in improving efficiency, transparency, and security in accounting practices. Organisational culture and industry-specific differences play an important role in shaping technology adoption strategies. The study provides recommendations for corporate firms in Jakarta, emphasising the importance of data security, change management, and skills development. In addition, this study also suggests future research to explore the long-term impact of technology adoption and new technologies in accounting practices. This research contributes to the growing discourse on technology-based transformation in accounting and offers actionable insights for multinational companies operating in a dynamic business environment.
IMPLEMENTASI PENYELESAIAN SENGKETA PAJAK PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAKARTA TIMUR Ghifari, Muhammad; Rahmadi, Heksawan
Jurnal Ilmu Administrasi Publik Vol. 5 No. 2: Maret 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i2.4717

Abstract

The phenomenon in this study concerned the condition of tax dispute resolution, which was abundant and time-consuming. Taxpayers' considerations in responding to decisions issued by the Directorate General of Taxes relate to the legal remedies provided under Article 25 and Article 27 of the General Provisions and Tax Procedures Law. The purpose of this study was to examine how the implementation of tax dispute resolution at the Regional Office of the Directorate General of Taxes (DJP) East Jakarta was carried out, as well as the inhibiting factors and solutions in implementing tax dispute resolution.This research employed a descriptive study with a qualitative approach. The analysis method used was qualitative data analysis. The research location was the Regional Office of DJP East Jakarta. The results of this study indicated that the implementation strategy carried out by the Regional Office of DJP East Jakarta has been quite successful, as seen from the key performance indicators in 2024, which exceeded the target, achieving 88.43% compared to the target of 79%.
Digitalisasi Akuntansi di Era Industri 4.0: Systematic Literature Review Atas Tren, Manfaat, dan Tantangan (2018–2025) Winda Wulandari; Rahmadi, Heksawan; Sari, Retna; Sumardi , Sumardi; Menanda, Wieldy
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5773

Abstract

This study aims to systematically map the evolution of accounting digitalization through a Systematic Literature Review (SLR) approach. The review analyzed 30 peer-reviewed articles published between 2018 and 2025 comprising 20 Scopus-indexed international and 10 SINTA-indexed national journals, sourced from Scopus, ScienceDirect, Emerald Insight, Google Scholar, and SINTA databases. The analysis identified five dominant research themes: big data analytics, artificial intelligence (AI), blockchain, cloud-based accounting, and socio-institutional dimensions. Among these, AI and big data emerged as the most prominent topics, reflecting a technological shift in accounting practices. The findings demonstrate that accounting digitalization not only enhances efficiency and transparency but also transforms the accountant’s role and regulatory landscape. This study contributes by synthesizing research trends, identifying thematic gaps, and proposing a future research agenda to strengthen the digital transformation of accounting in the Industry 4.0 era
Pengaruh Kualitas Pelayanan Dan Harga Terhadap Loyalitas Pelanggan Angkringan Muhibbin Kemayoranjakarta Pusat Novita, Salsabil Nabila; Rahmadi, Heksawan; Nurseno, Bertadi
JAMBIS : Jurnal Administrasi Bisnis Vol. 3 No. 6: Desember 2023
Publisher : JAMBIS : Jurnal Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jambis.v3i6.3746

Abstract

Angkringan is a concept of food stores operate on the outskirts of roads or sidewalks. The concept of angkringan highlights from business people in Blora to innovate by changing ordinary angkringan on the side of the road becomes like a cafe or a place to eat modern. Modern Angkringan is growing rapidly along withpopularity of culinary tourism. Not only the concept of angkringan changed like the cafe, they even offer live acoustics on certain days. To attract customers from the upper middle class, they promoting cafes with angkringan label. Angkringanhas a menu various simple snacks include various fried foods and satay which also known as sundukan, in addition to providing a variety of warm drinks such as tea, ginger, and coffee. Typical dishes from the angkringan menu famous is ricewrap, or also known as Sego Kucing or Nasi Kucing (because of its small portion), which is served with tempeh Fry and small pieces of Whitefish or anchovies. The purpose of this research is to discover, develop and testsomething true and real opinion on the object under study. Technique data collection using questionnaires. This research uses quantitative methods with independent variables that influence the quality Service and Price and the dependent variable is customer loyalty Warung Angkringan WM Kemayoran. Population in this study as much 130 respondents. Data collection techniques using questionnaires.