Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal The Indonesian Accounting Review Gorontalo Accounting Journal
Widhiyanti, Santi
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Whistleblowing and fraud in digital era Widhiyanti, Santi; Bernawati, Yustrida
The Indonesian Accounting Review Vol. 10 No. 2 (2020): July - December 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.2011

Abstract

This article discusses whistleblowing and fraud in the digital era in Indonesia using a literature study. Digital whistleblowing allows someone to reveal a number of information accompanied by photos/ videos through social media/ other online sources. This information is investigated further to find out if there is fraud after checking the truth, because there is a possibility that the information is inaccurate. The absence of a checking process and confirmation of its truth causes inaccurate information. The case that occurred in one of the SOEs in Indonesia initially emerged from a tweet on a Twitter account which was finally able to uncover the alleged fraud in terms of abuse of office. This is an example of the role of technology in digital whistleblowing and fraud. Digital technology can detect if there is a change in the softcopy file through the recorded digital footprint and then submit it to the authorities so that they can track the identification of previous users related to the possibility of document leakage. Artificial Neural Network (ANN) which is part of artificial intelligence (AI) technology can be used to detect fraud. ANN is a system that is able to process complex amounts of data through pattern recognition. There has been much discussion about the use of information technology in Indonesia, but the use of ANN has not been much discussed.
Menilai Efektivitas Pembelajaran Akuntansi Berbasis AI dari Perspektif Mahasiswa Widhiyanti, Santi; Putra, Indra Lukmana
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.4554

Abstract

The advancement of Artificial Intelligence (AI) has driven significant transformations in higher education, including accounting learning. This study analyzes the influence of students’ perceptions of AI-based accounting learning, their experience using AI, and their understanding of accounting terms through AI on the effectiveness of accounting learning. A quantitative approach was employed through an online survey of 66 D3 and D4 Accounting students at Politeknik Negeri Malang, using purposive sampling and multiple linear regression analysis with SPSS. The results indicate that the three independent variables do not have a significant effect on the effectiveness of learning. The negative influence of understanding accounting terms suggests that learning effectiveness is still affected by pedagogical factors and technological readiness. These findings emphasize that the successful integration of AI in accounting learning depends not only on technology but also on students’ readiness and instructor support.
Co-Authors Bernawati, Yustrida INDRA LUKMANA PUTRA