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The audit revolution: Integrating artificial intelligence in detecting accounting fraud Iman Supriadi
Akuntansi dan Teknologi Informasi Vol. 17 No. 1 (2024): Volume 17, No.1 Maret 2024
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v17i1.6279

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This study aims to analyze the application of Artificial Intelligence (AI) in detecting accounting fraud in audits. The aim is to identify AI's efficiency, accuracy, and potential in detecting fraud and to explore the challenges and implications arising from using this technology in audit practice. This research is a type of qualitative research with a case study approach as the main focus and a literature study as a data triangulation approach. This research methodology will provide an in-depth understanding of the integration of artificial intelligence in detecting accounting fraud. The results show that AI improves efficiency and accuracy in detecting accounting fraud. AI techniques such as machine learning and natural language processing effectively identify fraud patterns. However, there are challenges, such as limitations of AI technology, ethical and data privacy issues, and barriers to accepting AI in the accounting industry. This research contributes to the accounting literature by highlighting how AI can change audit practices. It also offers guidance for accounting firms on utilizing AI to improve auditing and suggests directions for future research related to the development and integration of AI in accounting.
Pelatihan Literasi Keuangan Tentang Pentingnya Management Investasi Bagi Gen Z Supriadi, Iman; Ulfa Maghfiroh, Rahma; Adi Rahardjo, Kusuma; Wahjoedi, Tri; Abadi, Rukhul; Mumpuni Yudowati, Dewi; Nuruddin
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

This paper discusses community service efforts through financial literacy training focused on the importance of investment management for generation Z. This paper aims to improve gen Z's understanding of financial investment, stimulate their interest in investing, and provide effective investment management skills. The training method involves delivering theoretical information, case studies, and investment simulations. Results from the study showed significant improvements in financial literacy understanding and investment management skills among participants. The program also successfully stimulated gen Z's interest in investing wisely. Thus, financial literacy training can be an effective instrument to help generation Z manage their finances smartly and understand the positive impact of investment management in achieving long-term financial goals.
Audit Operasional untuk Meningkatkan Efisiensi dan Efektivitas Fungsi Pembelian di Java Paragon Hotel Arinanda, Rizka Maulidia; Komariyah, Fitri; Supriadi, Iman
Jurnal Ekonomi Manajemen Akuntansi Bisnis dan Teknologi Informatika Vol. 1 No. 3 (2024): November 2024
Publisher : PT. Putra Jawa Mulya

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Dalam dunia bisnis yang kompetitif, perusahaan perlu memiliki sistem pengendalian internal yang efektif untuk memastikan pembelian dilakukan dengan baik. Penerapan audit operasional pada fungsi pembelian menjadi kunci dalam meningkatkan efisiensi dan efektivitas. Java Paragon Hotel and Residence Surabaya, sebuah perusahaan di bidang perhotelan, menghadapi tantangan dalam menjaga fungsi pembeliannya agar efisien dan efektif. Permasalahan yang dihadapi adalah pembelian yang kurang efektif dan efisien, sehingga perlu dilakukan audit operasional. Penelitian ini bertujuan untuk mengetahui penerapan audit operasional dalam meningkatkan efisiensi dan efektivitas fungsi pembelian serta memberikan usulan perbaikan bagi Departemen Purchasing Java Paragon Hotel and Residence Surabaya. Penelitian ini menggunakan pendekatan deskriptif kualitatif. Sampel riset adalah informan atau narasumber yang relevan dalam memberikan informasi terkait topik ini, yaitu manajemen, pembelian, serta keuangan operasional. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi. Analisis data menggunakan metode deskriptif kualitatif. Hasil penelitian menunjukkan bahwa penerapan audit operasional merupakan langkah strategis dalam meningkatkan kinerja fungsi pembelian. Audit ini memberikan pandangan menyeluruh terhadap proses pembelian, identifikasi risiko, dan pengelolaan kepatuhan yang diperlukan untuk mendukung operasional yang sukses. Audit operasional berkala memungkinkan Java Paragon untuk mengidentifikasi potensi perbaikan dan mengoptimalkan proses pembelian. Keselarasan antara tujuan bisnis dan praktik pembelian yang baik menjadi kunci dalam mencapai keseimbangan optimal antara biaya, kualitas, dan waktu, serta penguatan kerjasama dengan pemasok
Transformasi Ekonomi Kepulauan Riau: Pendekatan Multisektor Untuk Penciptaan Nilai Inklusif Dan Berkelanjutan Supriadi, Iman; Rahma Ulfa Maghfiroh; Rukhul Abadi
Jurnal Archipelago Vol 3 No 01 (2024): Jurnal Archipelago
Publisher : Badan Perencanaan, Penelitian dan Pengembangan Pemerintah Provinsi Kepulauan Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69853/ja.v3i01.115

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Economic transformation in the Islands requires a comprehensive and multi-sectoral approach to create inclusive and sustainable development. This research aims to identify and analyze strategies that can drive economic growth in the islands, while ensuring inclusiveness and environmental sustainability. Descriptive qualitative analysis and case study methods were used to explore how integration between sectors can enhance the economic, social and environmental value of the islands. The results show that collaboration between the agriculture, fisheries, tourism and renewable energy sectors can create synergies that strengthen island economies. The proposed economic transformation model emphasizes local community empowerment, sustainable use of natural resources, and technological innovation. This research provides insights into how island regions can address their economic, social and environmental challenges, and offers policy recommendations for stakeholders at the local, national and international levels.
Analisis Sistem Informasi Akuntansi Pembelian Barang Pada CV Lintas Tujuh Benua Surabaya Farikhah Rohmatul Hidayah; Anita Kartika Sari; Kusuma Adi Rahardjo; Iman Supriadi
TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan Vol. 2 No. 2 (2024): TEKNOBIS : Teknologi, Bisnis Dan Pendidikan
Publisher : Shofanah Media Berkah

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Penelitian ini bertujuan untuk mengetahui pelaksanaan sistem informasi akuntansi pembelian pada salah satu perusahaan ekspor di Surabaya. Pendekatan penelitian ini menggunakan pendekatan kualitatif. Penelitian dilakukan pada CV. Lintas Tujuh Benua Surabaya. Informan penelitian ini adalah direktur, bagian pemasaran, admin, pembelian, gudang, dan bagian keuangan. Data dikumpulkan dengan metode wawancara, observasi, dan dokumentasi. Data dianalisis dengan analisis deskriptif kualitatif. Dari penelitian ini dapat deperoleh hasil, bahwa 1) Prosedur pencatatan menggunakan flowchart prosedur order pembelian yang berawal dari bagian marketing hingga bagian keuangan, 2) Dokumen yang digunakan dalam sistem informasi akuntansi pembelian pada CV. Lintas Tujuh Benua Surabaya, meliputi PO (Purchase Order), invoice, surat jalan, faktur pajak, bukti transfer, faktur pembelian dan laporan penerimaan barang dari program accurate, 3) Bagian-bagian yang terkait dalam proses pembeliannya antara lain: Bagian Pemasaran, Bagian Admin, Bagian Pembelian, Bagian Gudang dan Bagian Keuangan. Kendala yang dihadapi oleh CV. Lintas Tujuh Benua adalah adanya tumpeng tindih tugas antara bagian pembelian merangkap tugas dari bagian penerimaan.
Encouraging Local MSME Products Towards Global Through Blockchain Technology Supriadi, Iman; Ida, Rahvita; Wardoyo, Dewie Tri Wijayati
Journal of Digital Business and Innovation Management Vol. 3 No. 2 (2024): December 2024
Publisher : Universitas Negeri Surabaya

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This study aims to analyze the role of blockchain technology in enhancing global market access for local MSME (Micro, Small, and Medium Enterprise) products, identify key barriers to its adoption, and formulate implementation strategies tailored to the needs and capacities of MSMEs. The research employs a qualitative case study approach based on a literature review. Data were obtained from academic journals, reports, and policy documents related to blockchain, MSMEs, and international trade. Analysis was conducted using content analysis methods, supplemented by source and theoretical triangulation to enhance the validity of the findings. Blockchain technology has proven capable of supporting MSME products in entering global markets through product traceability, supply chain efficiency, and cross-border payment systems. The challenges faced by MSMEs include low technological literacy, high implementation costs, and inadequate regulatory frameworks. Recommended implementation strategies include improving technological literacy, providing subsidies for blockchain adoption, and developing adaptive regulations. This study contributes by offering a strategic framework for MSMEs to adopt blockchain technology and serves as a reference for policymakers and business stakeholders in fostering an innovation ecosystem that supports the global competitiveness of MSMEs.
Heterogeneous Effects of Islamic Finance: A Multilevel Analysis for Policy Optimization in Developing Economies Supriadi, Iman; Wany, Eva
Signifikan: Jurnal Ilmu Ekonomi Vol 14, No 1 (2025)
Publisher : Faculty of Economic and Business Syarif Hidayatullah State Islamic University of Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v14i1.44736

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Research Originality: This study addresses a gap in the literature by examining the heterogeneous impact of Islamic financial instruments. It incorporates various contextual factors and employs panel data regression to control for cross-country and temporal heterogeneity, offering a broader perspective on Islamic finance and economic growth.Research Objectives: This study analyzes the impact of Islamic financial instruments on economic growth in developing countries with different income levels over time.Research Methods: A quantitative approach is applied using panel data regression with pooled data classification to account for variations in data treatment.Empirical Results: The findings reveal that Islamic financial instruments, particularly Total Islamic Financing and Islamic Banking Assets, significantly enhance economic growth. Demographic factors, such as population size, also play a key role, while inflation has no significant impact. Additionally, Fixed Effects (Cross) values, which adjust for country- and year-specific heterogeneity, show substantial variation, with positive and negative values across countries and periods.Implications: These findings offer policy insights to help governments and regulators develop responsive, economic policies that promote financial inclusion, strengthen regulatory frameworks, and support sustainable growth through Islamic finance.JEL Classification: C33, F43, G21, O16How to Cite:Supriadi, I., & Wany, E. (2025). Heterogenous Effect of Islamic Finance: A Multilevel Analysis for Policy Optimization in Developing Economies. Signifikan: Jurnal Ilmu Ekonomi, 14(1), 197-216. https://doi.org/10.15408/sjie.v14i1.44736.
Potential Development of Islamic Fintech in Supporting the Growth of the Halal Industry Iman Supriadi; Maghfiroh, Rahma Ulfa; Abadi, Rukhul
International Journal of Islamic Finance Vol. 1 No. 2 (2023): November 2023
Publisher : Department of Islamic Financial Management, Faculty of Economics and Islamic Business, Sunan Kalijaga State Islamic University, Yogyakarta, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/ijif.v1i2.2029

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Background: The halal industry and Islamic fintech are two sectors that are growing rapidly. Both have great potential to support the growth of the Islamic economy and finance. However, there is still potential that has yet to be fully utilized in the development of Islamic fintech to support the growth of the halal industry. Objectives: This paper aims to identify the potential development of Islamic fintech in supporting the growth of the halal industry and analyze the implications of such development. Novelty: This study provides a deeper understanding of the potential and implications of the development of Islamic fintech in the context of the halal industry. This study also guides industry players in utilizing Islamic fintech to support the growth of the halal industry and strengthen the literature and knowledge related to the development of Islamic fintech in the context of the halal industry. Research Methodology / Design: This study uses a qualitative research approach by conducting a literature review on the development of Islamic fintech and the halal industry. The data obtained is compiled and analyzed to identify the potential development of Islamic fintech in supporting the growth of the halal industry. Findings: This study reveals several important findings. First, government involvement in regulatory development has supported the growth of Islamic fintech in the halal industry. Second, collaboration between the technology industry and the financial sector has accelerated the progress of Islamic fintech and optimized financial accessibility in the halal industry. Third, the improvement of Islamic financial literacy and education is an important factor in increasing the adoption of Islamic fintech in the halal industry. Lastly, the utilization of appropriate technologies, such as blockchain and artificial intelligence, has boosted the growth of the halal industry through Islamic fintech. Implication: The development of Islamic fintech can make a positive contribution to the growth of the halal industry by providing financial solutions that comply with Sharia principles. This opens up opportunities to increase the competitiveness of the halal industry globally. The implications of this study can also serve as a guide for the government, technology industry, Islamic financial institutions, and halal industry players in optimizing the development of Islamic fintech and increasing financial inclusion in the halal industry.
CIRCULAR ECONOMY TRANSFORMATION IN MSMES: SUSTAINABLE BUSINESS MODEL INNOVATION TO ENHANCE ECONOMIC AND ENVIRONMENTAL PERFORMANCE Iman Supriadi; Mochamad Fatchurrohman; Etin Puspita Sari
Journal of Applied Economics in Developing Countries Vol 10, No 1 (2025): Journal of Applied Economics in Developing Countries
Publisher : MESP–FEB UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jaedc.v10i1.99036

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This study analyzes the transformation of the circular economy in micro, small, and medium enterprises (MSMEs) through sustainable business model innovation and evaluates its impact on economic and environmental performance. The research aims to identify key factors influencing the successful implementation of circular economy principles and propose a theoretical framework relevant to developing countries. Employing a qualitative approach, this study utilizes a case study design and secondary data analysis, drawing from peer-reviewed journals, industry reports, and policy documents. Thematic analysis is applied to extract key patterns and relationships that support circular economy adoption in MSMEs. The findings reveal that integrating resource efficiency, waste reduction, and digital technologies enhances MSME competitiveness while promoting sustainability. Key success factors include leadership commitment, strategic partnerships, and access to technology and financing. This study contributes to the literature by offering a comprehensive framework that integrates circular economy principles with business model innovation in the MSME context. Practically, it provides strategic insights for policymakers, business leaders, and academics to accelerate the transition toward sustainable business models. Future research should focus on empirical validation and sector-specific applications to strengthen the framework’s applicability. By adopting circular economy strategies, MSMEs can enhance their resilience, drive sustainable economic growth, and contribute to global environmental goals.
Islamic financial inclusion and sustainability mindset: Pathways to MSME performance and SDG achievement Iman Supriadi; Rahma Ulfa Maghfiroh; Rukhul Abadi
Alkasb: Journal of Islamic Economics Vol. 4 No. 1 (2025)
Publisher : Islamic Economics Study Program, Faculty of Sharia and Islamic Economics, Universitas Annuqayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59005/alkasb.v4i1.628

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The growth of micro, small, and medium enterprises (MSMEs) is crucial for Indonesia’s economic and environmental sustainability. However, little is known about how Islamic financial inclusion and sustainability mindsets work together to enhance sustainable business performance in this sector. This study explores the combined impact of Islamic financial inclusion and sustainability mindset on the financial sustainability of East Java’s MSMEs, with green entrepreneurial orientation as a mediating factor. Using a quantitative approach, data was gathered from 115 sharia-compliant MSMEs through structured surveys and analyzed using Structural Equation Modeling (SEM). The results confirm that both Islamic financial inclusion and a sustainability mindset positively influence sustainable financial performance, with green entrepreneurial orientation playing a partial mediating role. Interestingly, the strength of these relationships varies depending on business models. The study bridges Islamic finance principles with sustainability theories, offering empirical evidence for policymakers designing Islamic finance initiatives to support MSME sustainability. It also emphasizes the need for MSMEs to integrate financial accessibility with eco-conscious thinking. These findings contribute to the ongoing discussion on aligning Islamic finance with sustainable development in emerging markets, providing practical guidance for businesses and regulators alike.