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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) EL-MUHASABA Kinerja Jurnal Progres Ekonomi Pembangunan JEM17: Jurnal Ekonomi Manajemen SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan BJRA (Bongaya Journal of Research in Accounting) Jurnal Bisnis dan Akuntansi Jurnal Real Riset Jurnal Akuntansi dan Governance Jurnal Ekonomi Humantech : Jurnal Ilmiah Multidisiplin Indonesia Golden Ratio of Finance Management Islamic Accounting and Finance Review Bidik : Jurnal Pengabdian kepada Masyarakat Journal of Accounting and Finance Management (JAFM) Journal of International Conference Proceedings Paradoks : Jurnal Ilmu Ekonomi Enrichment: Journal of Multidisciplinary Research and Development Land Journal Advances in Management & Financial Reporting JER Jurnal Ilmiah Bongaya (JIB) Atestasi : Jurnal Ilmiah Akuntansi
Indrijawati, Aini
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences

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Review of Artificial Intelligence In Accounting: Trends, Implementation and Implications Mediaty, Mediaty; Indrijawati, Aini; Pratama Kohar, Yansen; Sutriani, Sutriani; Salsabila, Tsarwah
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.1222

Abstract

In the context of the industrial revolution 4.0, the use of advanced technologies such as artificial intelligence (AI), data analytics, and automation has fundamentally changed accounting practices. This article aims to explore and analyze recent developments in accounting practices through a systematic review of existing literature. The focus of the study is on how information technology and data analytics affect accounting practices and managerial decision-making. The methodology used is a systematic literature review, which involves collecting and analyzing relevant studies from various academic sources and leading journals with strict inclusion and exclusion criteria. This article shows a significant increase in the adoption of information technology and data analytics among accounting professionals, as well as challenges in its implementation, such as the need for training and adaptation to change. The conclusion of this article recommends the development of a comprehensive training program to help accounting professionals adapt to technological changes. This article is expected to make a significant contribution to the understanding of current dynamics in the accounting field and direct further research in the future.
A Systematic Literature Review: Determinants of User Interest in Digital Payment Services: Trends and Causes Indrijawati, Aini; Mediaty; Arham; Damayanti, Sri; Wahid, Muhammad Zulfadli
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.1011

Abstract

This study aims to analyze the trends in digital payment usage, the key factors influencing adoption, and the roles of Perceived Usefulness and Perceived Ease of Use in driving user interest. A systematic literature review approach was employed, analyzing scholarly articles from the past decade (2014–2024), focusing on technological, behavioral, cultural, and regulatory aspects influencing digital payment adoption. The findings reveal that digital payment adoption has proliferated and is driven by technological advancements such as blockchain, regulatory support, and economic incentives. Perceived Usefulness emerges as a primary factor, offering benefits such as efficiency, cost savings, and enhanced financial inclusion. Meanwhile, Perceived Ease of Use, including intuitive interfaces and AI-based support, strengthens user engagement. This study highlights the importance of user-friendly and locally adaptive service designs. Practically, the findings provide strategic guidance for service providers and policymakers to prioritize intuitive designs, robust security frameworks, and digital literacy programs to foster the development of an inclusive and sustainable digital payment ecosystem.
Digitalization Of The Industrial Revolution 4.0 Towards Improving Human Resource Management: Systematic Literature Review And Bibliometric Analysis Nurfadilah, Ayu; Pratiwi, Dwi Dian; Pontoh, Grace T; Indrijawati, Aini
JEM17: Jurnal Ekonomi Manajemen Vol 9 No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jem17.v9i2.11999

Abstract

This study provides an overview of the impact of Industry 4.0 digitalization on Human Resource Management (HRM) through a Systematic Literature Review. It highlights the paradigm shift induced by Industry 4.0, including the integration of technology in HRM, ethical challenges, and the role of humans in industrial digitalization. The findings indicate that industrial digitalization affects HRM and transforms organizational structures. The bibliometric analysis reveals a growing interest in this topic, with significant contributions from countries like Sweden, the United Kingdom, and Italy. The articles were published in various journal databases, with most ranked in Q1. The study concludes by emphasizing the importance of organizational adaptation to technological changes for success in a digitally connected era. This transformation presents challenges, such as changes in competency and skill demands, as well as opportunities for increased efficiency and productivity. Keywords: Digitalization, Industrial Revolution 4.0, Human Resource Management, Systematic Literature Review
THE RELATIONSHIP OF AUDITEE AND AUDITOR IN PERFORMANCE AUDIT: A LITERATURE REVIEW Arif, Muhammad Faisal; Syarifuddin, Syarifuddin; Syamsuddin, Syamsuddin; Indrijawati, Aini
Journal of International Conference Proceedings Vol 7, No 1 (2024): 2024 ICPM Malaysia Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i1.3319

Abstract

This research aims to conduct a literature review of the relationship between auditees and auditors in public sector performance audits based on their roles. Some of the research used in the literature review is research in various countries in Europe and Asia, America, Australia, and New Zealand and is indexed by Scopus through Scimago Journal Country Rank. Several studies have found that the relationship is not always good. In a cooperative relationship, the auditor requires the auditee's cooperation but at the same time maintains objectivity. Although collaboration can improve audit results, it endangers and hinders auditor independence. Non-cooperative relationships within certain limits make the auditor take strategic actions to influence and control the auditee. This research has limitations because it generally discusses the relationship between auditees and auditors, and does not specifically use research with certain studies such as legitimacy theory or power frameworks, so this research has weaknesses in the focus of studies regarding the relationship between auditees and auditors
SYSTEMATIC LITERATURE REVIEW ON PEER-TO-PEER LENDING: A COMPARISON BETWEEN TRADITIONAL LENDING AND DECENTRALIZED FINANCE MODELS Pitria, Ni Gusti Ayu; Wijayanti, Winola; Pontoh, Grace T.; Indrijawati, Aini
Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i2.2582

Abstract

This research aims to conduct a comparative study between the peer-to-peer lending system and the traditional loan model. The method used is a systematic literature review study of 61 relevant scientific papers published between 2015 and 2024. The parameters analyzed include the provision of access to finance, transaction costs, the speed of the lending process, as well as the level of transparency and consumer protection. The results show that the peer-to-peer lending system has advantages in terms of providing easier and faster access to financing for individuals and small businesses because it uses a simple and uncomplicated digitization process. This model is also able to reduce transaction costs and speed up the process through the application of blockchain technology that streamlines the flow of transactions. The study also found that blockchain technology supporting peer-to-peer lending plays an important role in increasing the transparency of transactions through decentralized digital records that cannot be manipulated. However, the challenges of immature financial regulations and rapidly evolving cybersecurity risks still need to be addressed to support the wider adoption of peer-to-peer lending as a new alternative in the financial services industry. Therefore, further research is needed to find solutions to these barriers so that peer-to-peer lending can be optimally utilized as an inclusive future financial solution.
Peran Artificial Intelligence dalam Meningkatkan Kualitas Audit: Tinjauan Literatur Sistematis Fadilla, Alya; Army, Elwiyani; Rustam, Yunda Dwi Putri; Indrijawati, Aini; Pontoh, Grace T.
Jurnal Akuntansi dan Governance Vol. 5 No. 2 (2025): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.5.2.145-165

Abstract

Objectives: This study aims to explore the role of AI in improving audit quality.Design/method/approach: This study used the Systematic Literature Review (SLR) method to explore the use of AI in auditing. The object of this study was scholarly articles published between 2018-2023. The articles covered the use of AI to optimize the efficiency, accuracy and reliability of the audit process.Results/findings: The results showed that AI is able to automate routine tasks, detect fraud, and identify risks more quickly and accurately than traditional methods. Technologies such as blockchain, machine learning, and advanced data analytics contribute significantly to data-driven decision-making, which improves the overall quality of audits.Theoretical contribution: This research contributes to the literature by expanding the understanding of how AI technologies can improve audit qualityPractical contribution: This research provides practical guidance for auditors and companies to optimally utilize AI technologiesLimitations: This study relies on secondary literature and potential bias in data interpretation, so future research is recommended to explore the empirical impact of AI implementation on audits in different sectors.
Systematic Literature review: Approach, Challenges an Further of Continous Improvement in private sector Indrijawati, Aini; Mediaty, Mediaty; Assaggaf, Aswar Anas; Hastuti, Hastuti; Rosali, Suryarahma; Sriwahyuni, Sriwahyuni
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 1 (2025): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i1.1016

Abstract

This research aims to analyse the approaches, challenges, and prospects of implementing Continuous Improvement (CI) in the private sector through the Systematic Literature Review (SLR) method. By collecting and evaluating 42 relevant articles, the study found that CI approaches involve methods such as Lean Manufacturing, Six Sigma, Total Quality Management (TQM), and Kaizen. The main challenges identified include resistance to change, limited resources, and lack of top management support. The future outlook for CI is expected to focus more on the integration of advanced technologies such as the Internet of Things (IoT), Artificial Intelligence (AI), and environmental sustainability. The results of this study provide an in-depth understanding of CI implementation in improving the efficiency and competitiveness of companies in the private sector.
Adopsi Cloud Enterprise Resource Planning dengan Pendekatan Technology, Organization, and Environmental pada UMKM: Tinjauan Literatur Hasan, Annisa Nabilah; Liwan, Nadhilah Amaliah; Sudharma, Falih Zaki; T. Pontoh, Grace; Indrijawati, Aini
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 1 (2025): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v16i1.26819

Abstract

Purpose: This research aims to encourage MSMEs to adopt Cloud Enterprise Resource Planning (ERP) to deal with resource limitations, with Technology, Organization, and Environmental (TOE) approach based on previous research.Method: The research method uses systematic literature review analysis with the help of Watase Uake, Publish or Perish, Science Direct, IEEE, Scopus, Taylor and Francis, Google Scholar, ProQuest by producing 33 scopus articles that match the research topic.Results: The results show that the most influential factor in adopting cloud ERP is the technological factor because it is the core of using cloud ERP technology. The second and third factors are influenced by organizational factors and environmental factors. Apart from cloud ERP adoption factors, there are challenges that MSMEs need to face, especially related to costs because they involve initial investment and operational costs.Implications: This research implies the government to support the adoption of cloud ERP by MSMEs through policies such as fiscal incentives, subsidies, and training. For MSMEs and society, this research shows the benefits of cloud ERP in improving efficiency, competitiveness, and product innovation.Novelty: This research may offer new insights into effective strategies or solutions to overcome the identified challenges.
Digital Marketing dan Kesejahteraan Ekonomi bagi Pattennung Sabbe Desa Pakkanna Kabupaten Wajo Aisyah, Andi; Nia, Sukma; Yulianti, Yulianti; Indrijawati, Aini
Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol. 6 No. 1 (2022): April
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.912 KB) | DOI: 10.23887/jppsh.v6i1.39455

Abstract

Salah satu daerah yang memiliki kerajinan kain tenun sutera sebagai aset budaya hingga saat ini terletak di Desa Pakkanna, Kabupaten Wajo, Provinsi Sulawesi Selatan. Namun, mayoritas masyarakat penenun di desa ini masih memasarkan kain tenun sutera di pasar konvensional. Kondisi alat tenun bukan mesin yang terpencar di rumah-rumah penduduk kadang kala jauh dari pusat perekonomian, sehingga mengarah kepada terbentuknya rantai tataniaga yang panjang. Selain itu, akses pasar yang masih sulit dijangkau mengakibatkan lambatnya proses pemasaran kain tenun sutera, pertumbuhan ekonomi di pasar konvensional termasuk lambat, dan perilaku konsumen yang cenderung mengandalkan pembelian secara online di era digital saat ini. Hal tersebut membuat perekonomian masyarakat penenun tidak mengalami peningkatan dan tentunya berdampak pada kelestarian kain sutera. Tujuan penelitian ini untuk mengetahui tingkat pengetahuan masyarakat terhadap digital marketing dan menganalisis strategi promosi kain tenun sutera yang berimplikasi pada peningkatan ekonomi masyarakat penenun sutera dengan menggunakan digital marketing. Metode penelitian yang digunakan yaitu kualitatif dengan pendekatan fenomenologi. Populasi penelitian ini yaitu masyarakat di Desa Pakkanna yang bekerja sebagai penenun kain sutera dengan jumlah 125 orang dan diperoleh sebanyak 15 orang sampel. Data dikumpulkan melalui observasi, wawancara, dan studi pustaka. Hasil penelitian ini menunjukkan tingkat pengetahuan masyarakat penenun di Desa Pakkanna terhadap digital marketing masih kurang. Oleh karena itu, membutuhkan strategi digital marketing yang sesuai dengan kondisi masyarakat penenun Desa Pakkanna.
Determinants Of The Ability Of The Internal Compliance Unit To Detect Fraud With Professional Skepticism As A Moderator Wahyuddin, Wahyuddin; Amiruddin, Amiruddin; Indrijawati, Aini
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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

Abstract

This study aims to test and analyze the influence of competence, independence, and whistleblowing on the ability of internal compliance units to detect fraud, with professional skepticism as a moderation variable. This research was conducted in the Internal Compliance Unit of the Directorate General of Water Resources, the Directorate General of Highways, and the Directorate General of Cipta Karya. Primary data was collected through questionnaires and saturated sampling techniques, multiple regression analysis, and moderation regression analysis to test the research hypothesis. The study results show that competence, independence, and whistleblowing affect the ability of the internal compliance unit to detect fraud. Professional skepticism can moderate the influence of competence, autonomy, and whistleblowing on the ability of the internal compliance unit to detect fraud.
Co-Authors AA Sudharmawan, AA Abbas, Aisyah Aisyah, Andi Amina, Nur Aminarty, Fhifi Amiruddin Amiruddin Arham Arienda, Yoshica Arif, Muhammad Faisal ARIFUDDIN Arifuddin Arifuddin Army, Elwiyani Asmaul Husna Assaggaf, Aswar Anas Dahlia, Andi Amalia Darmawati Darmawati , Darmawati Daud, Dahniyar Fadilla, Alya Ferdiansah, Muhammad Irdam Ferdiansyah, Muhammad Irdam Fitriani Fitriani Fitriani, Rezki Fratiwi, Sri Ayu Grace T. Pontoh Hanif AR, Muh Amir Hariana, H. Hasan, Annisa Nabilah Hastuti Hastuti Indra Santoso, Septy Intihanah, Intihanah Irdam, Muh Istianah Istianah Juanda, Juanda Karina, Rieni Kartini Kartini Kusumawati, Andi Liwan, Nadhilah Amaliah Marpaung, Zulfina Erita MEDIATY Mediaty Mediaty, M. Muzakkir Muzakkir Nia, Sukma Nirwana, Nirwana Novitasari, Hilda Nurfadilah, Ayu Nurmais, Muh. Qalbi Palureng, Rezvita Zalsabilah Pitria, Ni Gusti Ayu Pontoh, Grace T Pratama Kohar, Yansen Pratiwi, Dwi Dian Reza, Mochammad Faizal Rosali, Suryarahma Rustam, Yunda Dwi Putri Salsabila, Tsarwah Sofyan, Diva Rayhanun Raya Sri Damayanti sriwahyuni Sriwahyuni Sudharma, Falih Zaki Sulkarnaen, Fauziah Sundari Surianto, Nurul Maghfirah Surisman, S. Sutriani Sutriani Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin, Niswar Syarifuddin Syarifuddin T. Pontoh, Grace Wahid, Muhammad Zulfadli Wahyuddin Wahyuddin Wijayanti, Winola Yulianti Yulianti Zam-Zam, Fitriya Muslimah