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All Journal Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Symmetry: Pasundan Journal of Research in Mathematics Learning and Education Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Jurnal Strategi Desain dan Inovasi Sosial Quimica : Jurnal Kimia Sains dan Terapan INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Jurnal Maternitas Aisyah (JAMAN AISYAH) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Balance : Jurnal Akuntansi dan Manajemen Jurnal Dimensi DKV Seni Rupa dan Desain TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan Sriwijaya Journal of Otorhinolaryngology DECODING: Jurnal Mahasiswa KPI JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Journal of Knowledge and Collaboration Jurnal Manajemen Bisnis dan Kesehatan As-Salam: Journal Islamic Social Sciences And Humanities Jurnal Ilmu Ekonomi dan Bisnis (JUKONI) Menulis: Jurnal Penelitian Nusantara Data : Journal of Information Systems and Management Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
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DAMPAK ARTIFICIAL INTELLIGENCE TERHADAP KUALITAS LAPORAN KEUANGAN : ANALISIS SYSTEMATIC LITERATURE REVIEW PADA PERUSAHAAN MANUFAKTUR Khotimah, Husnah; Luri Lorensa; Apriliya Maharani; Laila Fitria Ningsih; Adelia; Sudrajat Martadinata
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7400

Abstract

The development of digital technology has triggered a significant transformation in the field of accounting, particularly through the integration of Artificial Intelligence (AI). This innovation facilitates the automation of transaction recording, financial data analysis, and anomaly identification, thereby having the potential to improve the quality of business entities' financial reports. This research aims to evaluate the influence of Artificial Intelligence implementation on the quality of financial reports in manufacturing companies by applying the Systematic Literature Review (SLR) method. Data was collected from leading scientific publications indexed in Scopus, Web of Science, ScienceDirect, as well as national journals, with a research timeframe from 2015 to 2025. The literature selection process adopted the PRISMA guidelines, resulting in 16 articles meeting the inclusion criteria. The research findings indicate that AI implementation has a positive impact on the aspects of relevance, reliability, comparability, and understandability of financial reports. This technology enhances the efficiency, accuracy, timeliness, and transparency of reporting, while also supporting the early detection of errors or fraud. However, challenges such as data security, algorithmic bias, limitations in human resource competency, and high implementation costs remain obstacles to its adoption. This research also identifies research gaps related to domestic regulations, AI usage ethics, and long-term empirical measurement of financial reporting quality in Indonesia. Overall, the results confirm that Artificial Intelligence plays a strategic role in improving the quality and credibility of financial reports in manufacturing companies, provided it is supported by solid data governance and regulatory frameworks.
Business Communication Skills Adelia; Khairunnisya, Nabila; Wardhana, Mada Aditia
TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan Vol. 4 No. 2 (2026): TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan
Publisher : Shofanah Media Berkah

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

Abstract

The critical role of multidimensional business communication skills in meeting professional demands in the era of the Industrial Revolution 4.0. This systematic literature review aims to analyze the effectiveness of innovative digital assessment tools and to identify the factors contributing to the competency gap between higher education graduates and industry expectations. The findings indicate that the implementation of digital assessment tools, such as vlog creation, is highly effective in developing complex communication abilities encompassing verbal, nonverbal, and digital literacy aspects. Conversely, the competency gap primarily stems from educational curricula that overly emphasize technical knowledge and a lack of awareness of professional communication standards. As a solution, pedagogical interventions based on self-efficacy through real-case simulations and mentor support are identified as crucial approaches to building students’ confidence and readiness. The review concludes that the integration of digital assessment and self-efficacy–based approaches is a vital strategy for bridging the competency gap and enhancing graduates’ relevance in a dynamic labor market.
SYSTEMATIC LITERATURE REVIEW: PENINGKATAN KEMAMPUAN PEMECAHAN MASALAH MATEMATIS SISWA MELALUI MODEL PEMBELAJARAN PROBLEM BASED LEARNING Adelia; Iswahyudi Joko Suprayitno; Martyana Prihaswati
Symmetry: Pasundan Journal of Research in Mathematics Learning and Education Vol. 10 No. 2 (2025): Symmetry: Pasundan Journal of Research in Mathematics Learning and Education
Publisher : Mathematics Education Study Program, FKIP, Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/symmetry.v10i2.35439

Abstract

Keterampilan pemecahan masalah merupakan aktivitas kognitif yang mendorong siswa untuk berpikir aktif dan menemukan solusi atas permasalahan yang dihadapinya. Penelitian ini dilatarbelakangi oleh rendahnya keterampilan pemecahan masalah matematika pada siswa, yang disebabkan oleh dominasi model pembelajaran yang diterapkan guru yang masih mengandalkan metode ceramah dan hafalan rumus untuk menghadapi permasalahan rutin. Integrasi model Problem Based Learning dapat dijadikan alternatif solusi untuk mengatasi permasalahan tersebut. Tujuan penelitian ini adalah untuk menganalisis tren, jenjang pendidikan, dan jenis penelitian yang paling dominan dalam studi peningkatan keterampilan pemecahan masalah matematika melalui model PBL. Metode yang digunakan adalah Systematic Literature Review dengan pendekatan PRISMA, yang meliputi beberapa tahapan seperti identifikasi, penyaringan, penilaian kelayakan, dan inklusi 10 artikel ilmiah terpilih yang terbit antara tahun 2020 dan 2025. Artikel-artikel tersebut ditelusuri menggunakan basis data jurnal nasional dan internasional seperti Google Scholar, PubMed, dan ERIC. Hasil penelitian menunjukkan bahwa tren penelitian untuk meningkatkan kemampuan pemecahan masalah matematika melalui model PBL meningkat secara signifikan dari tahun 2020 hingga 2024, dengan fokus utama pada jenjang SMP. Jenis penelitian yang dominan adalah kuantitatif, terutama metode kuasi eksperimen, sementara pendekatan kualitatif dan campuran masih terbatas. Temuan ini menunjukkan bahwa model PBL efektif dalam meningkatkan kemampuan pemecahan masalah matematika, sekaligus membuka peluang untuk penelitian lebih lanjut di jenjang pendidikan lain dengan metode yang lebih beragam.
Peran Sipamandar Pada Pengambilan Keputusan Anggaran Pemerintah Kabupaten Mamuju Adelia; Putri, Redina; Yeni, Hari
Jurnal Ilmu Ekonomi dan Bisnis Vol. 3 No. 1 (2026): JUKONI - Februari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jukoni.v3i1.1164

Abstract

Regional financial management that is transparent, efficient, and accountable is a crucial element in achieving good governance. The Government of Mamuju Regency has implemented SIPAMANDAR (Regional Financial Management Information System) to support the processes of planning, budgeting, implementation, and financial reporting. This study aims to analyze the role of SIPAMANDAR in supporting budget decision-making and to identify the supporting and inhibiting factors in its implementation. This research employs a qualitative method with a descriptive approach. Data were collected through in-depth interviews with regional financial management officials, budget planners, and SIPAMANDAR operators, complemented by observation and documentation studies. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results indicate that SIPAMANDAR plays an important role in providing accurate, integrated, and timely financial information, thereby supporting more rational budget decision-making. However, its implementation still faces challenges, including limitations in human resources, technological infrastructure, and inter-departmental system integration.
Co-Authors Abidin, Syahrul Ahmad Ade Nugraha Andreas Widjaja Aprianti, Siska Apriliya Maharani Arifin Fauzi Lubis Daniel Jahja Surjawan Desi Kumalasari Diana Trivena Yulianti Dieva Zahrohtu Anfi Dimas Putri Mega Pratesa Doro Edi Edwin Frymaruah Eko Juni Wahyudi Fakhrur Rozi, Fakhrur Frizki Nurul Pasa Hapnes Toba Hari Yeni HARIYANTO HARIYANTO Hendra Bunyamin Iindarda Sangkung Panggalo Ismail Iswahyudi Joko Suprayitno Johan, Meliana Christianti Julianti Kasih, Julianti Khairunnisya, Nabila Khotimah, Husnah Korel, Adeline Y. Kusumawat, Yulia Tri Laila Fitria Ningsih Linda Puspita Luri Lorensa Mada Aditia Wardhana Maresha Caroline Wijanto Mareza Yolanda Umar Martadinata, Sudrajat Martyana Prihaswati Mewati Ayub Muchammad Nur Haqikad Ferdiyansah Nurul Setianingrum Nuryadin, Afriyana Amelia Oscar Karnalim, Oscar Pasoloran, Oktovianus Praja Hadi Saputra Pratiwi, Reski Dewi Puspa Sari, Puspa Putri Dwi Ningsih Putri Kamilatul Rohmi Putri, Redina Rahmat Zulfikar Rezky Pramita Rianawati, Dian Risal RIza Wahyudi Robby Tan Rohmatun Nazila Rossevine Artha Nathasya Sandrayati Siska Aprianti Siti Khodijah Siti Mia Aldiana Sudarjo Sulaiman Helmi Tambunan, Khairina Tamsil, Kevin Teddy Marcus Zakaria Tenggrana, Edison Jaya Tjandinegara, Owen Matthew Tjatur Kandaga Trisninawati Wasiatun hasanah Wedadjati , Ratna Sesotya Wenny Franciska Senjaya Wulan ayu musyrifah Zulkifli