Article Per Year (5 Year)
p-Index From 2021 - 2026
4.057
P-Index
This Author published in this journals
All Journal Value Added: Majalah Ekonomi & Bisnis JURNAL EKONOMI MANAJEMEN AKUNTANSI DHARMA EKONOMI Jurnal STIE Semarang (Edisi Elektronik) Jurnal Kendali Akuntansi Jurnal Manajemen Kreatif dan Inovasi Jurnal Ekonomi Manajemen Akuntansi Dharma Ekonomi Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Epaper Bisnis: International Journal Entrepreneurship and Management Journal of Creative Power and Ambition (JCPA) Journal of New Trends in Sciences International Journal of Economics and Management Research Harmoni Economics: International Journal of Economics and Accounting
Bagus Kusuma Ardi, Bagus Kusuma
STIE Dharma Putra Semarang
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Social Sciences

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
PENGARUH MODAL, LAMA USAHA, DAN LOKASI USAHA TERHADAP PENDAPATAN PEDAGANG PASAR MIJEN SEMARANG Bagus Kusuma Ardi; Rasya Hasna Sri Narizki
DHARMA EKONOMI Vol 28, No 54 (2021)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThis study aims to determine the effect of traders' capital, length of business, business location on the income of traders at Mijen Market Semarang. The population of this research is the overall market traders in Mijen Market Semarang totaling 247 people. The sample used was 71 obtained using the slovin formula. The results of testing hypothesis 1 (H1) show that capital has a positive effect on traders' income. Testing hypothesis 2 (H2) shows that the length of business has a positive effect on the income of traders. Testing hypothesis 3 (H3) shows that the location of the business has a positive effect on the income of traders. The results of the F-test show that capital, length of business and business location together affect the income of traders. Keywords: Income, Capital, Length of Business, Business Location. ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh modal pedagang, lama usaha, lokasi usaha terhadap pendapatan pedagang di Pasar Mijen Semarang. Populasi penelitian ini adalah keseluruhan pedagang pasar di Pasar Mijen Semarang berjumlah 247 orang.Sampel yang digunakan sebanyak 71 didapat menggunakan rumus slovin.Hasil pengujian hipotesis 1 (H1) menunjukan modal berpengaruh positif terhadap pendapatan pedagang. Pengujian hipotesis 2 (H2) menunjukan lama usaha berpengaruh positif terhadap pendapatan pedangan. Pengujian hipotesis 3 (H3) menunjukan lokasi usaha berpengaruh positif terhadap pendapatan pedagang. Hasil uji-F menunjukkan modal,lama usaha dan lokasi usaha bersama-sama berpengaruh terhadap pendapatan pedagang. Kata kunci : Pendapatan, Modal, Lama Usaha, Lokasi Usaha.
Fraud Detection Using Artificial Intelligence and Big Data Analytics in Accounting: A Systematic Literature Review Rosiana Ramadhon; Emma Rani Nuristya; Batista Sufa Kefi; Bagus Kusuma Ardi; Sodikin Manaf
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study reviews the development and application of artificial intelligence (AI) and big data analytics (BDA) for fraud detection in accounting and auditing. The review adopts a systematic literature review approach guided by PRISMA principles and synthesizes 20 peer-reviewed and scholarly sources covering data mining, machine learning, natural language processing, deep learning, audit analytics, and big data. The literature indicates that AI and BDA extend fraud detection from periodic, sample-based procedures toward continuous, risk-oriented analysis of large volumes of structured and unstructured data. Machine learning methods, including logistic regression, support vector machines, decision trees, ensemble methods, neural networks, and deep learning, are increasingly used to classify suspicious observations and identify nonlinear fraud patterns. BDA strengthens these models by integrating financial ratios, transaction records, audit evidence, textual disclosures, management commentary, and external information. The review also identifies persistent challenges involving class imbalance, data quality, explainability, privacy, model bias, cybersecurity, and auditor competencies. Overall, the evidence suggests that AI and BDA are most effective when deployed as decision-support mechanisms that complement professional skepticism and audit judgment rather than replace them. Future research should emphasize multimodal data integration, explainable AI, real-time analytics, robust validation across jurisdictions, and governance frameworks for responsible AI-enabled accounting and auditing.
Co-Authors Abdul Muchlis Batista Sufa Kefi Batista Sufa Kefi Bayu Susanti Dini Ayu Handayani Emma Rani Nuristya Iwan Dwi Purnomo Lailatul A’yuni Muhammad Abdul Rosid Rasya Hasna Sri Narizki Riana Sitawati Riana Sitawati Riana Sitawati Rosiana Ramadhon Rozza Sugmawati Rozza Sugmawati Selly Ananda Putri Setya Mila Puji Lestari Shafira Mayada Siti Hidayah Sodikin Manaf Sri Harjanto subchan - Sunarmi Susi Nurma Septiani sutono - Sutono . Sutono . Sutopo - Taufan Akbar Rifky Triana Budiarti Wijaya Eka S Yohan Aditama Putra Yulianita Wirasaputra Yustina Ernawati