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Yane Devi Anna
Sekolah Tinggi Ilmu Ekonomi Ekuitas
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Digital Maturity and Transformation Readiness Across Indonesian Industries Anna, Yane Devi; Ismiyanti, Yulina; Evans, Richard
APTISI Transactions on Management (ATM) Vol 10 No 1 (2026): ATM (APTISI Transactions on Management: January)
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/d53ekp67

Abstract

Indonesia is experiencing a rapid digital transformation driven by national initiatives such as Making Indonesia 4.0 and the Digital Economy Roadmap 2030. However, prior studies consistently report uneven digital maturity across industries due to disparities in infrastructure, digital skills, leadership commitment, and strategic alignment. This study adopts a Systematic Literature Review (SLR) to synthesize empirical and conceptual evidence on digital maturity and digital transformation readiness across industries in Indonesia and comparable emerging economies. The review focuses on six dominant dimensions identified across prior studies, namely digital strategy alignment, IT infrastructure, data analytics capability, leadership commitment, employee capability, and innovation culture. The synthesis reveals that banking and financial services exhibit the highest level of digital maturity, followed by manufacturing and logistics. At the same time, MSMEs, education, and healthcare remain in early to developing stages. Leadership commitment, workforce digital skills, and data analytics capability consistently emerge as the most critical drivers of transformation readiness. This study contributes theoretically by integrating fragmented findings on digital maturity into a coherent conceptual framework relevant to emerging economies. Practically, the results support national digital policy development and align with SDG 4 (Quality Education), SDG 8 (Decent Work and Economic Growth), and SDG 9 (Industry, Innovation, and Infrastructure) by emphasizing inclusive digital capability development.
Blockchain Integration to Enhance Federated Learning Model Integrity Anna, Yane Devi; Triandari, Sherli; Anggoro, Sigit; Yolandita, Ardirra; Valerry, Adele
Blockchain Frontier Technology Vol. 5 No. 2 (2026): Blockchain Frontier Technology
Publisher : IAIC Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/bfront.v5i2.929

Abstract

Federated Learning is a distributed machine learning approach that enables model training without transferring raw data, thereby preserving user privacy. To improve conciseness, overlapping explanations of FL’s privacy benefits across the Abstract, Introduction, and Literature Review have been consolidated, highlighting its importance in sensitive domains while removing redundancy. This allows greater emphasis on the study’s novelty, particularly the Smart Contract design featuring multi-layer verification and reputation checking mechanisms. Despite its advantages, FL faces significant challenges related to model integrity, including parameter manipulation, model poisoning attacks, and limited trust among participating nodes. This study explores the integration of blockchain technology to address these issues. Leveraging decentralization, immutability, and transparency, blockchain is used to validate model updates, record contributions, and manage node reputation. The study employs a literature review and technical architecture design for a blockchain-integrated FL system. The results indicate that blockchain implementation enhances the reliability and security of FL training, especially in low-trust environments, with strong relevance for healthcare, finance, and IoT applications.
Analisis Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Anna, Yane Devi; Nareswari Cantika Nurmansyah
Review of Accounting and Business Vol. 5 No. 2 (2025): Review of Accounting and Business
Publisher : Universitas Ekuitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v5i2.1082

Abstract

Pendahuluan/Tujuan Utama: Penelitian ini bertujuan untuk menganalisis pengaruh fraud pentagon yang terdiri dari pressure, opportunity, rationalization, capability, dan arrogance terhadap kecurangan laporan keuangan pada perusahaan sektor farmasi yang terdaftar di Bursa Efek Indonesia (BEI). Permasalahan Penelitian: Kecurangan laporan keuangan menurut laporan Association of Certified Fraud Examiners (ACFE) yang sering terjadi yaitu korupsi, penyalahgunaan aset, dan penipuan laporan keuangan. Kebaruan (Novelty): Penelitian dilakukan pada perusahaan Farmasi di Indonesia, karena ditemukan kecurangan laporan keuangan pada sektor tersebut dengan mengganalisis fraud pentagon. Metode Penelitian: Jenis penelitian kuantitatif dengan populasi perusahaan farmasi yang berjumlah 14 perusahaan menggunakan teknik sampling dengan menggunakan purposive sampling dengan total 10 perusahaan pada periode tahun 2021-2024. Teknik analisis data dilakukan melalui analisis regresi linear berganda. Temuan/Hasil: Hasil penelitian menunjukkan bahwa pressure, opportunity, dan rationalization berpengaruh terhadap kecurangan laporan keuangan, sedangkan capability dan arrogance tidak berpengaruh pada perusahaan pada sektor farmasi.  Kesimpulan: Temuan ini menunjukkan bahwa tekanan keuangan, kelemahan sistem pengawasan, serta pembenaran moral yang dilakukan manajemen merupakan determinan utama terjadinya manipulasi laporan keuangan. Kemampuan individu dalam struktur manajemen maupun kecenderungan arogansi pimpinan perusahaan tidak mendorong seseorang melakukan kecurangan laporan keuangan. Hasil penelitian ini memberikan implikasi bagi perusahaan yaitu memberikan perhatian pada penguatan sistem pengendalian internal, serta pembentukan budaya etika yang kuat untuk meminimalkan tindakan kecurangan. Bagi auditor dan investor, hasil ini dapat dijadikan sebagai sinyal awal dalam mendeteksi potensi kecurangan laporan keuangan, khususnya melalui indikator tekanan dan kelemahan pengawasan.
Co-Authors Amelia Setiawan Andari, Nestri Retno Anggoro, Sigit Aulia, Andini Putri Budi Harto Dita Rari Dwi R.T Dudi Abdul Hadi Dwi Andayani, Dwi Evans, Richard Hamfri Djajadikerta Khanna, Gautam Lena Sherli Marlina Lilis Saidah Napisah Lina Said Mala, Dinda Mauhibah, Ratu Habibah Mutie, Murphy Nareswari Cantika Nurmansyah Nestri Retno Andari Puspita, Astri Della Roestanto Sukarta Diputra Salsabilla, Adinda Khairunisa Sari, Puteri Andika Sari, Wiendy Puspita Solihat, Sifa Tresna Susi Sulastri Triandari, Sherli Valerry, Adele Wulandari, Nani Yolandita, Ardirra Yulina Ismiyanti, Yulina