Article Per Year (5 Year)
p-Index From 2021 - 2026
0.983
P-Index
This Author published in this journals
All Journal Jurnal Masyarakat Indonesia Accounting Studies and Tax Journal Investasi : Inovasi Jurnal Ekonomi Dan Akuntansi
Ariany, Vince
Unknown Affiliation
Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Library & Information Science

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Pencegahan Stunting Melalui Pemberdayaan Ekonomi Keluarga Di Desa Klumpang Kampung Natasha, Syarifah Fadillah; Epi, Yus; Hariyanti, Irma; Ariany, Vince; Surya, Indra; Harahap, Muhammad Khoiruddin
Jurnal Masyarakat Indonesia (Jumas) Vol. 3 No. 01 (2024): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v3i01.88

Abstract

Stunting merupakan salah satu masalah kesehatan yang serius dan kompleks di Indonesia, terutama di daerah pedesaan. Program pengabdian masyarakat ini bertujuan untuk mencegah stunting melalui pemberdayaan ekonomi keluarga di Desa Klumpang Kampung. Kegiatan yang dilakukan meliputi penyuluhan gizi, pelatihan kewirausahaan, serta pemanfaatan lahan pekarangan untuk budidaya tanaman pangan dan peternakan kecil. Pendekatan partisipatif digunakan untuk memastikan keterlibatan aktif masyarakat dalam seluruh tahapan program. Hasil dari kegiatan ini menunjukkan peningkatan pengetahuan dan kesadaran masyarakat mengenai pentingnya gizi seimbang, serta peningkatan pendapatan keluarga melalui kegiatan ekonomi produktif. Secara keseluruhan, program ini berhasil meningkatkan status gizi anak-anak dan mengurangi risiko stunting. Program ini diharapkan dapat menjadi model untuk upaya pencegahan stunting di desa-desa lain dengan kondisi serupa
THE IMPACT OF ARTIFICIAL INTELLIGENCE ON AUDIT QUALITY AND AUDITOR JUDGEMENT: A MULTI COUNTRY ANALYSIS Ariany, Vince
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 3 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/qpy82263

Abstract

The rapid integration of Artificial Intelligence (AI) into audit practice has revolutionized the professional process by improving accuracy and efficiency, especially in fraud detection, business continuity analysis, and risk assessment. However, there is no global consensus on how auditors assess and respond to AI outputs, leading to potential variability in audit quality. Auditors’ perceptions of the reliability and transparency of AI systems are key factors that shape their level of trust and maintain professional skepticism, which are significantly influenced by the cultural and regulatory contexts in different jurisdictions. This study aims to examine how auditors’ perceptions of the reliability and transparency of AI affect their level of reliance and skepticism in a cross-border audit context. Using a narrative literature review approach, this study explores scientific literature from leading databases such as Scopus, Web of Science, ScienceDirect, and Emerald Insight over the period 2013 to 2025. The data are analyzed thematically to identify key patterns and build a conceptual framework that integrates the Technology Acceptance Model, Trust in Automation Framework, and Audit Judgment and Decision-Making Framework. The results of the analysis show that positive perceptions of the reliability and transparency of AI significantly increase auditors’ propensity to rely on the technology. Factors such as explainable AI, user control, provider reputation, and organizational culture contribute to the formation of auditor trust. However, a high level of reliance without adequate professional skepticism can reduce audit quality. In addition, contextual factors such as differences in national culture, legal systems (rules-based versus principles-based), and regulatory frameworks also influence auditor responses to the use of AI. These findings emphasize the importance of balancing the use of AI with the application of professional skepticism to maintain audit integrity and quality. Practical implications include the need for clear regulatory guidelines, transparent AI system design, and comprehensive auditor training to optimize the use of technology without neglecting the principles of professionalism.
The Future of Accounting and Finance: Trends and Challenges Ariany, Vince
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 2 (2024): Accounting Studies and Tax Journal
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/c39a6n89

Abstract

This research investigates "The Future of Accounting and Finance: Trends and Challenges" using a systematic literature review method. From the analysis, it was found that technology adoption, paradigm shifts in performance measurement, transformation in business practices, treatment of cryptocurrencies, and involvement of transnational banks are the main trends that will influence accounting and financial practices in the future. The implications of these trends for business practices and economic policy are explained through a series of hypotheses proposed and analyzed. This research provides in-depth insight into the direction of development of the accounting and finance discipline and the challenges faced in the future.
Analisis Modal Kerja Dalam Peningkatan Profitabilitas Pada PT. Medan Cahaya Sejati Medan Natasha, Syarifah; Epi, Yus; Ariany, Vince; Surya, Indra; Hariyati Srg, Irma
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 1 No. 1 (2023): Article Research
Publisher : Soratekno Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v1i1.46

Abstract

Modal kerja adalah modal yang bergerak seiring dengan aktivitas bisnis. Efekivitas menggunakan modal kerja dapat diukur dari tingkat perputarannya selama periode tertentu. Rasio profitabilitas digunakan untuk mengukur kemampuan suatu perusahaan dalam menghasilkan laba. Diharapkan rasio ini dapat menggambarkan beberapa penilaian yang seharusnya menjadi patokan bagi perusahaan saat menjalankan bisnisnya. Peneliti menggunakan pendekatan rasio keuangan untuk menganalisis data dari laporan keuangan PT. Medan Cahaya Sejati tahun 2020 dan 2021. Data ini kemudian dianalisis dengan menggunakan dasar teoritis yang ada. Adapun hasil dari penelitian ini menemukan bahwa modal kerja meningkat, tetapi tingkat perputaran turun, sehingga rasio profitabilitas yang dihasilkan turun, tetapi tidak signifikan. Peningkatan penjualan dibandingkan dengan laba bersih yang diperoleh menyebabkan penurunan net profit margin. Penurunan laba bersih, diikuti oleh peningkatan total aset, mengurangi return on investment (ROI). Tingkat pengembalian aktiva yang lebih rendah juga menyebabkan penurunan ROE.
Co-Authors Epi, Yus Hariyanti, Irma Hariyati Srg, Irma Indra Surya, Indra Muhammad Khoiruddin Harahap Natasha, Syarifah natasha, Syarifah fadillah