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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Akuntansi AKUNESA Journal of Economics, Business, & Accountancy Ventura Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma Infestasi Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura BAKI (Berkala Akuntansi dan Keuangan Indonesia) AKRUAL: Jurnal Akuntansi Jurnal Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Profiet Competitive Jurnal Akuntansi dan Keuangan JURNAL BISNIS & AKUNTANSI UNSURYA Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Revenue : Jurnal Ilmiah Akuntansi AJAR (Asian Journal of Accounting Research) (e-Journal) Abimanyu: Journal of Community Engagement J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Akuntansi AKUNESA Nomicpedia: Journal of Economics and Business Innovation International Journal of Community Service (IJCS) Jurnal Riset Ekonomi dan Akuntansi Santri : Jurnal Ekonomi dan Keuangan Islam
Made Dudy Satyawan
Universitas Negeri Surabaya
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Journal : Journal of Economics, Business,

 1 
Forensic Accounting as Antibiotic for Pressing Corruption Infection in Indonesia Ghusti Ayu Criestiant Rolihlahla; Made Dudy Satyawan; Ni Nyoman Alit Triani
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 2 (2017): August - November 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.1123

Abstract

Effectiveness of corruption cases aimed at making the corrupt severely punished in a court of corruption and bring the deterrent effect for public officials who intend to engage in corruption. This study aims to explain the depth of the role of forensic accounting as well as how it applied in the handling and disclosure of corruption cases in Indonesia. The hope of forensic accounting can be accepted and applied by all auditors general inspectorate at the ministry/government agencies at both central and local levels, so that corruption can be detected early on using the science of forensic accounting. This study uses a qualitative methodology with an interpretive approach, with key informants from the Directorate Investigator and Special Economic Crime, the Criminal Investigation Police, KPK, as well as the Financial and Development Supervisory Agency. The result of this study indicates that the forensic accounting interpreted as potent antibiotics to suppress the rampant corruption in Indonesia. Investigation method often used investigator/auditor using forensic accounting knowledge to produce valid evidence in court corruption, including documentary evidence of the state audit the calculation of financial loss and statement of experts (auditors) in the corruption trial.
Artificial Intelligence and Philosophy of Humanism in Auditor Perceptions Satyawan, Made Dudy; Iswati, Sri
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 2 (2023): August - November 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i2.3491

Abstract

This study aims to interpret the humanistic thinking of Chinese philosopher Confucius on the activity of integrating Artificial Intelligence (AI) into the process of auditing financial statements. The qualitative-interpretive method was used for research purposes through in-depth interview techniques which were addressed to informants from audit firms that had used AI. The validity of the information was tested using triangulation of data sources from different audit firm informants. The main findings show that as humans who have cognitive, moral and ethical abilities, auditors can collaborate with AI without worrying that the existence of this profession will be completely replaced by AI. However, excessive integration and tend to rely on auditors should be aware of so that high-tech assisted audit objectives such as AI work in harmony without eliminating the auditor's humanism such as skepticism and professional judgment that AI does not have. Social and ethical issues are challenges in the use of AI and solutions will continue to be sought. Therefore, the auditor always maintains critical thinking, especially on the elements contained in AI technology, namely system predictability, dependability, reliability, robustness, understanding, explanation of intent, usability, and user familiarity with AI technology.
Forensic Accounting as Antibiotic for Pressing Corruption Infection in Indonesia Rolihlahla, Ghusti Ayu Criestiant; Satyawan, Made Dudy; Triani, Ni Nyoman Alit
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 2 (2017): August - November 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.1123

Abstract

Effectiveness of corruption cases aimed at making the corrupt severely punished in a court of corruption and bring the deterrent effect for public officials who intend to engage in corruption. This study aims to explain the depth of the role of forensic accounting as well as how it applied in the handling and disclosure of corruption cases in Indonesia. The hope of forensic accounting can be accepted and applied by all auditors general inspectorate at the ministry/government agencies at both central and local levels, so that corruption can be detected early on using the science of forensic accounting. This study uses a qualitative methodology with an interpretive approach, with key informants from the Directorate Investigator and Special Economic Crime, the Criminal Investigation Police, KPK, as well as the Financial and Development Supervisory Agency. The result of this study indicates that the forensic accounting interpreted as potent antibiotics to suppress the rampant corruption in Indonesia. Investigation method often used investigator/auditor using forensic accounting knowledge to produce valid evidence in court corruption, including documentary evidence of the state audit the calculation of financial loss and statement of experts (auditors) in the corruption trial.
Artificial Intelligence and Philosophy of Humanism in Auditor Perceptions Satyawan, Made Dudy; Iswati, Sri
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 2 (2023): August - November 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i2.3491

Abstract

This study aims to interpret the humanistic thinking of Chinese philosopher Confucius on the activity of integrating Artificial Intelligence (AI) into the process of auditing financial statements. The qualitative-interpretive method was used for research purposes through in-depth interview techniques which were addressed to informants from audit firms that had used AI. The validity of the information was tested using triangulation of data sources from different audit firm informants. The main findings show that as humans who have cognitive, moral and ethical abilities, auditors can collaborate with AI without worrying that the existence of this profession will be completely replaced by AI. However, excessive integration and tend to rely on auditors should be aware of so that high-tech assisted audit objectives such as AI work in harmony without eliminating the auditor's humanism such as skepticism and professional judgment that AI does not have. Social and ethical issues are challenges in the use of AI and solutions will continue to be sought. Therefore, the auditor always maintains critical thinking, especially on the elements contained in AI technology, namely system predictability, dependability, reliability, robustness, understanding, explanation of intent, usability, and user familiarity with AI technology.
Co-Authors Adesia Gifara Sinekti Ahmad Qolbi Salim Aisyahturrahmi, Aisyahturrahmi Aisyaturrahmi Ambar Kusumaningsih Anam, Huda Khoirul Asti Wardani Ayu Dewi Shinta Bayu Rama Laksono Bella Rosalina Afriani Belya Dwi Puteri Bhilawa, SE, Ak, M.Si, CA, Loggar Cantika Sari Siregar Dewi Prastiwi Dewi Susanti Diah Novita Sari Evi Zumrotul Bustani Fahera, Gangga Izza Ghusti Ayu Criestiant Rolihlahla Ghusti Ayu Criestiant Rolihlahla Halil Paino Hariyati Hariyati Hariyati Hariyati Hariyati Khusna Khusna Lintang Nahdya Putri Lintang Nahdya Putri, Lintang Nahdya Lintang Venusita Loggar Bhilawa Mariana Mayta Ayu Wardhani Merlyana Dwinda Yanthi Mohamad Alfi Amrulloh Ni Luh Putu Kartika Sari Ni Nyoman Alit Triani Ni Nyoman Alit Triani Noveri Anjarwati Nur Marfi'ah Nur Maulidah Paino, Halil Pujiono Pujiono Putri Chani, Salsabilah ROHMAWATI KUSUMANINGTIAS Rosmiwilujeng, Elyza Putri Saprilina, Lailia Riska Sholihati, Muthiatus Silvianingrum, Helmy Siti Masluchah Aviana Ningrum Sri Iswati Triani , Ni Nyoman Alit Trisnadevy, Dini Mauli Tuh Isma, Faizal Umy Anisari Khulsum Umy Anisari Khulsum, Umy Anisari Vindi Septatiara