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All Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JFAS : Journal of Finance and Accounting Studies
Zufrizal
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Economics, Econometrics & Finance

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Pengaruh Artificial Intelligence Terhadap Sistem Informasi Akuntansi: Studi Kasus Virtual Account Bank Syariah Indonesia Tanjung, Siti Khodijah; Adinda; Sabila, Dinda Thalia; Zufrizal
JFAS : Journal of Finance and Accounting Studies Vol. 7 No. 1 (2025): Februari
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v7i1.8518

Abstract

This study investigates how Artificial Intelligence impacts accounting information systems. This case study analyzes the use of virtual accounts at Bank Indonesia Syariah. that accounting processes such as automatic reconciliation, transaction identification, and financial reporting The application of artificial intelligence can optimize in the virtual account system, including machine learning and natural learning. This study uses qualitative case studies to collect data from an additional 66 respondents. This study explains how the Islamic banking sector develops an Artificial Intelligence-based accounting information system
ANALYSIS OF INTERNAL CONTROL STRUCTURE ON CASH DISBURSEMENTS AT ABC HOTEL MEDAN, INDONESIA Zufrizal
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 2 (2023): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i2.802

Abstract

This study aims to determine whether the systems and procedures for cash disbursements accounting information systems in conformity with the rules. This study also aims to determine the effectiveness of the internal control structure of cash disbursements. Cash is the most liquid financial asset used for company operations and pays company’s liability. Cash is the only asset that is ready to be converted into other types of assets. Cash is very easy to hide, carry and most risky to fraudulent activities. The cash disbursement accounting information system is a system that receives special attention in terms of monitoring assets in a company. The research was conducted at ABC Hotel Medan, Indonesia. The study was conducted by taking the data used for the study include the systems and procedures expenditure cycle. The data have been analyzed with descriptive methods with qualitative approach, this study intends to make a picture of a situation or event, and compares the systems and procedures for cash disbursements at ABC Hotel with the rules set. The results showed that the cash disbursement accounting information system at ABC Hotel was generally adequate associated with the characteristics of the internal control structure.
ANALYSIS OF AUDIT DELAY DETERMINANTS IN TECHNOLOGY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Zufrizal
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v1i2.814

Abstract

This research analyzes the determinants of audit delay in technology companies listed on the Indonesia Stock Exchange for the period 2016-2020. The study aims to identify the factors that contribute to audit delay and to provide insights for companies, auditors, and regulators in improving the efficiency of the audit process. The data used in this study were obtained from the financial statements and annual reports of 27 technology companies listed on the Indonesia Stock Exchange. The results of the study indicate that the size of the company, complexity of the company's operations, auditor reputation, and financial distress significantly affect audit delay. The findings suggest that larger companies with complex operations, lower auditor reputation, and financial distress experience longer audit delay. The study also highlights the importance of auditor reputation in reducing audit delay. The implications of these findings for companies, auditors, and regulators are discussed.
Co-Authors Adinda Sabila, Dinda Thalia Tanjung, Siti Khodijah