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PERSPEKTIF ETIS ARTIFICIAL INTELLIGENCE DALAM AKUNTANSI MANAJEMEN Endang Tri Pratiwi; Hamid Habbe, Abdul; Syarifuddin, Syarifuddin; Rura, Yohanis; Irdam Ferdiansah, Muhammad
Journal Economics Technology And Entrepreneur Vol 3 No 02 (2024): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v3i02.1221

Abstract

Artificial Intelligence (AI) and Robotic Process Automation (RPA) play a central role in the transformation of accounting and auditing practices. RPA focused on process automation, simplifies regulatory tasks such as data entry, while AI relying on quality of data, involves technologies such as data mining, machine learning, and natural language processing. This paper aims to explore the literature that investigates the ethical impact of artificial intelligence (AI) on management accounting during the adoption process. This paper uses conceptual analysis through a scientific literature approach from reputable journal databases in the fields of accounting, technology and information systems. Data collection was carried out in the period March to May 2024. Based on our literature review, we found that data security, privacy and misuse, accountability, Accessibility, benefits and challenges, and AI transparency and trustworthiness are among the most common ethical risks in the development and use of AI in management accounting. Ethical issues arising from the use of AI in management accounting have three characteristics.
THE IMPACT OF COMMUNITY PARTICIPATION IN VILLAGE FUND MANAGEMENT ON FRAUD PREVENTION Endang Tri Pratiwi; Haliah, Haliah; Nirwana, Nirwana; Kusumawati, Andi
JIAR : Journal Of International Accounting Research Vol 3 No 01 (2024): JIAR : Journal Of International Accounting Research 
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v3i2.1271

Abstract

This study aims to analyze the impact of community participation in village fund management on fraud prevention. This study uses a qualitative approach with a case study method in Kolowa Village, Central Buton Regency. The research informants consisted of various elements of society, including village officials, members of the Village Consultative Body (BPD), and the general public involved in the management of village funds. Data collection was carried out using several techniques, namely interviews, observations, and documentation studies and then thematic analysis was carried out. In addition, data triangulation will also be carried out to ensure the accuracy and consistency of information obtained from various sources. The results of the study found that community participation in the management of village funds has an impact on fraud prevention. Through active community involvement, transparency and accountability in the management of village funds can be improved, thereby minimizing the possibility of fraud. In addition, community participation also contributes to improving the competence of human resources in village fund management.
PERSPEKTIF ETIS ARTIFICIAL INTELLIGENCE DALAM AKUNTANSI MANAJEMEN Endang Tri Pratiwi; Hamid Habbe, Abdul; Syarifuddin, Syarifuddin; Rura, Yohanis; Irdam Ferdiansah, Muhammad
Journal Economics Technology And Entrepreneur Vol 3 No 02 (2024): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v3i02.1221

Abstract

Artificial Intelligence (AI) and Robotic Process Automation (RPA) play a central role in the transformation of accounting and auditing practices. RPA focused on process automation, simplifies regulatory tasks such as data entry, while AI relying on quality of data, involves technologies such as data mining, machine learning, and natural language processing. This paper aims to explore the literature that investigates the ethical impact of artificial intelligence (AI) on management accounting during the adoption process. This paper uses conceptual analysis through a scientific literature approach from reputable journal databases in the fields of accounting, technology and information systems. Data collection was carried out in the period March to May 2024. Based on our literature review, we found that data security, privacy and misuse, accountability, Accessibility, benefits and challenges, and AI transparency and trustworthiness are among the most common ethical risks in the development and use of AI in management accounting. Ethical issues arising from the use of AI in management accounting have three characteristics.
Ten Years of Government Budgeting Research – A Review of Recommendations for Future Budgeting Practices Endang Tri Pratiwi; Mediaty; Pontoh, Grace T; Sundari, Sri; Indrijawati, Aini
Inclusive Society and Sustainability Studies Vol. 5 No. 1 (2025): August Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/issues.v5i1.3291

Abstract

Government budgeting serves not only as a financial document but also as a political instrument that reflects the priorities and values of society. Various types of budgeting have become the focus of research, with several research gaps identified, including the conditions that trigger changes in budgeting strategies, the different types of budgeting chosen, and pathways for future research that reflect important emerging and unexplored areas related to theory, context, characteristics, and methodology. This article aims to identify common issues related to the role of key persons and the budgeting cycle, with the goal of minimising gaps in the future budgeting practice literature. The use of PRISMA-SPAR4 through the Watase UAKE application resulted in a comprehensive search and strict supervision in this article, reducing the initial 133 articles to 43 articles based on keywords. The search for article data through the keyword "Government Budgeting". Furthermore, the screening process is determined by several criteria, namely 1) only articles published in scientific journals; 2) between 2014 and 2023; and 3) indexed by Scopus Q1–Q4. As a result, this review reveals important trends in articles, authors, countries, and research themes in government budgeting over the past, present, and future periods. This study categorises various types of budgeting in the government sector across different countries, providing a reference source for interested parties to inform their formulation of budgeting types under multidimensional conditions. Additionally, this research constitutes a literature review that focuses on government budgeting practices over the last decade.