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All Journal Abiwara : Jurnal Vokasi Administrasi Bisnis The Es Accounting and Finance JAMBIS : Jurnal Administrasi Bisnis
Ritha, Henny
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Role Explainable Artificial Intelligence in Enhancing Auditor Judgment Quality in Indonesia Nugrahanti, Trinandari Prasetya; Fardiman, Fardiman; Lanjarsih, Laela; Ratna, Primadonna; Ritha, Henny
The Es Accounting And Finance Vol. 3 No. 03 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i03.666

Abstract

This study explores the role of Explainable Artificial Intelligence (XAI) in improving the quality of auditors’ decision-making in Indonesia. As AI systems become more prevalent in auditing practices, concerns regarding transparency and interpretability are increasingly relevant. XAI offers a solution by making AI-driven insights more understandable, thereby supporting professional judgment and reducing reliance on black-box systems. A quantitative approach was used, involving 100 professional auditors who completed a structured questionnaire based on a 5-point Likert scale. Data were analyzed using SPSS version 25. The findings revealed that XAI significantly influences auditors' decision-making quality, particularly in enhancing decision accuracy, risk assessment, and confidence in professional judgments. Regression analysis showed a strong positive relationship between XAI and decision-making quality, with XAI explaining 46.2% of the variance. These results highlight the importance of implementing explainable AI technologies to foster trust, accountability, and effectiveness in auditing practices across Indonesia.
Faktor-Faktor Yang Memengaruhi Profitabilitas PT Bank Negara Indonesia Tbk. 2017-2022 Wulandari, Sri; Ritha, Henny
Abiwara : Jurnal Vokasi Administrasi Bisnis Vol. 4 No. 2: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/abiwara.v4i2.3322

Abstract

This study aims to analyze the Factors Affecting the Profitability of PT Bank Negara Indonesia 2017-2022. The type of research data is quantitative, and the secondary data source consists of the financial statements of PT Bank Negara Indonesia Tbk. 2017-2022. Technique analysis used panel data regression analysis. The results showed that the Capital Adequacy Ratio (CAR), and Operational Costs and Operating Income (BOPO) had no effect on Return On Assets (ROA), while Net Performing Loans (NPL) had a negative and significant effect on Return On Assets (ROA), and Loan to Deposit Ratio (LDR) has a positive and insignificant effect on Return On Assets (ROA).
Faktor-Faktor Yang Memengaruhi Return Saham Perusahaan LQ-45 Poppy, Ribka; Swastika, Endang; Ritha, Henny
Abiwara : Jurnal Vokasi Administrasi Bisnis Vol. 5 No. 1: September 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/abiwara.v5i1.3603

Abstract

This study aims to analyze the Factors Affecting the stock returns of the LQ 45 company for 2017-2021.                               The research sample consisted of 7 manufacturing companies and data sources were obtained from the 2017-2021 financial statements. This type of research data uses quantitative data, and the data collection method is documentation. Technique analysis used panel data regression analysis. The results show the selected FE method and prove that ROA has a positive effect on stock returns, DER has a positive effect on stock returns, and PER has a negative effect on stock returns of the LQ 45 company for 2017-2021.
PENGARUH QARDH TERHADAP PENCAPAIAN TINGKAT SOLVABILITAS DANA TABARRU’ PADA PERUSAHAAN UNIT ASURANSI JIWA SYARIAH Nugraha Malik, Muhammad; Nirmalawati, Dyah; Ritha, Henny
JAMBIS : Jurnal Administrasi Bisnis Vol. 4 No. 4: Agustus 2024
Publisher : JAMBIS : Jurnal Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jambis.v4i4.4109

Abstract

This study aims to analyze the impact of qardh on solvency levels and the role of profitability in solvency for Sharia life insurance companies in Indonesia from 2015 to 2020. The insufficiency of tabarru’ funds can result in the inability of Sharia life insurance companies to pay benefits or claims, leading to a solvency level falling below the regulatory requirement of 120%. Qardh serves as a method to maintain the adequacy of tabarru’ funds and solvency levels. The research employs a descriptive analysis method with purposive sampling, specifically targeting Sharia life insurance units with average assets below 7 trillion IDR. A total of 12 companies were selected as samples, and data collection was conducted through secondary documentation and literature review. The data analysis method utilized is panel data regression with a Fixed Effect (FE) approach, including classical assumption tests and hypothesis testing. The results indicate that larger tabarru’ funds reduce the need for qardh to achieve the required solvency level, while higher profitability enhances solvency. This research is expected to provide valuable insights and information for various stakeholders. It supports the development of policies and strategies to maintain solvency. For the insurance community, this study offers additional information to reinforce practices in accordance with Sharia principles, particularly concerning the financial health of Sharia life insurance, the insufficiency of tabarru’ funds, and the role of qardh in maintaining solvency.
Co-Authors Fardiman, Fardiman Laela Lanjarsih Nugraha Malik, Muhammad Poppy, Ribka Ratna, Primadonna Sri Wulandari Swastika, Endang Taurusianingsih, Dyah Nirmalawati Trinandari Prasetya Nugrahanti