Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal International Journal Of Economics Social And Technology Atestasi : Jurnal Ilmiah Akuntansi
Khaerunnisa, Ana
Unknown Affiliation
Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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

Found 2 Documents
Search

 1 
Integrasi Big Data dalam Penilaian Risiko: Tantangan dan Peluang bagi Akuntan Modern Khaerunnisa, Ana; Karfina AR, Lilis; Amiruddin, Amiruddin; Syamsuddin, Syamsuddin
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1418

Abstract

Tujuan: Penelitian ini bertujuan untuk mengeksplorasi peran big data dalam meningkatkan akurasi dan efisiensi penilaian risiko oleh akuntan modern, serta mengidentifikasi tantangan dan peluang strategis dalam implementasinya di era digital. Studi ini berangkat dari asumsi bahwa integrasi teknologi canggih dapat memperkuat fungsi akuntansi sebagai alat pengambilan keputusan yang berbasis data. Desain Penelitian dan Metodologi: Penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) yang disusun berdasarkan protokol PRISMA. Sebanyak 21 artikel ilmiah dari jurnal internasional bereputasi dianalisis secara tematik. Kriteria inklusi mencakup publikasi setelah tahun 2018 yang membahas hubungan antara big data dan penilaian risiko dalam konteks akuntansi. Hasil dan Pembahasan: Hasil kajian menunjukkan bahwa teknologi seperti regional computing, parallel computing, dan mobile edge computing secara signifikan meningkatkan kecepatan dan kualitas proses analisis risiko. Namun, tantangan utama meliputi keterbatasan infrastruktur teknologi, kurangnya kompetensi analitik di kalangan akuntan, serta isu etika dan tata kelola data. Implikasi: Penelitian ini menegaskan pentingnya peningkatan kapasitas profesional akuntansi dalam literasi digital dan teknologi. Selain itu, studi ini merekomendasikan riset lanjutan terkait strategi penerapan big data yang adil dan berkelanjutan dalam manajemen risiko akuntansi.
A Literature Review on the Aspects Influencing Earnings Management and its Implications for the Capital Market Khaerunnisa, Ana; Karfina AR, Lilis Karfina AR; Rasyid, Syarifuddin; Darmawati, Darmawati
International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 3 (2025): Semptember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v4i3.1189

Abstract

Earnings management is a practice that affects a company's financial statements and the capital market as a whole, influenced by internal factors such as accounting policies and ownership structure, as well as external factors such as government policies and capital market liberalization. This study aims to examine the various factors that influence earnings management and its impact on the capital market. The method used isSystematic Literature Review (SLR) by analyzing relevant literature published between 2018 and 2024. The results show that better internal controls, such as audit quality and board quality, can reduce unhealthy earnings management practices, while external factors such as economic crises, corporate social responsibility (CSR), and the influence of open capital markets also have a significant impact on earnings management. Although this study provides important insights into earnings management practices, it has limitations as it relies solely on existing literature without direct empirical data from specific companies or capital markets. Furthermore, this study does not consider new factors such as the impact of technology or recent regulatory changes that influence earnings management practices. This study suggests that regulators and companies need to take steps to improve financial reporting transparency and reduce earnings management practices that are detrimental to the capital market.
Co-Authors Amiruddin Amiruddin Darmawati Darmawati Karfina AR, Lilis Karfina AR, Lilis Karfina AR Rasyid, Syarifuddin Syamsuddin Syamsuddin