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All Journal JTEV (Jurnal Teknik Elektro dan Vokasional EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Manajemen Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal RAK (Riset Akuntansi Keuangan) IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Ilmiah Akuntansi Kesatuan Jurnal Restikom : Riset Teknik Informatika dan Komputer Jurnal Bisnisman : Riset Bisnis dan Manajemen Jurnal Aktiva : Riset Akutansi dan Keuangan Journal of Economics and Business UBS International Journal of Business, Economics, and Social Development Forum Bisnis dan Kewirausahaan Behavioral Accounting Journal Jurnal Pengabdian Kepada Masyarakat Abdi Nusa Jurnal Pengabdian Kepada Masyarakat Abdi Putra Ekonomia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Manajemen, Akuntansi, Ekonomi Sanskara Akuntansi dan Keuangan The Es Accounting and Finance Jurnal Pengabdian West Science Jurnal Akuntansi dan Keuangan West Science Proceedings Series of Educational Studies Educational Studies and Research Journal Ekonomia PESHUM Sciences du Nord Community Service
Nur Hidayah K Fadhilah
Accounting Study Program, Faculty Of Business, Law, And Education, Nusa Putra University, Sukabumi, Indonesia
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Fraud Detection and Machine Learning in Auditing:A Systematic Literature Review Esmeralda, Angel II P.; Fadhilah , Nur Hidayah K
Educational Studies and Research Journal Vol. 3 No. 1 (2026): Educational Studies and Research Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/y8p1k791

Abstract

This systematic literature review examines the application of machine learning (ML) techniques in fraud detection within the auditing domain, synthesizing findings from peer-reviewed studies published between 2019 and 2024. Following the PRISMA 2020 guidelines, this review analyzed 85 articles from Scopus, Web of Science, IEEE Xplore, and Google Scholar databases. The Kitchenham methodology was employed to ensure rigorous screening, extraction, and synthesis of relevant literature. The review reveals that ensemble methods, particularly Random Forest and XGBoost, demonstrate superior performance in fraud detection tasks. Deep learning architectures, including Convolutional Neural Networks (CNNs) and Long Short-Term Memory (LSTM) networks, show promising results for complex fraud patterns. Key challenges identified include imbalanced datasets, model interpretability, and regulatory compliance. The emergence of Explainable AI (XAI) techniques, such as SHAP and LIME, addresses transparency concerns in audit applications. This review provides a comprehensive synthesis of ML applications in fraud detection specifically within the auditing context, offering a research agenda for future investigations and practical implications for audit practitioners and regulators.
Program Edukasi Pencegahan dan Penanganan Kebakaran untuk Siswa SDN Cikahuripan, Sukabumi M. Andri Juniansyah; Nurul Rusdiansyah; Nur Hidayah K Fadhilah; Siti Nuraisah
Sciences du Nord Community Service Vol. 1 No. 02 (2024): Sciences du Nord Community Service
Publisher : North Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71238/sncs.v1i2.46

Abstract

Program Edukasi Pencegahan dan Penanganan Kebakaran yang diadakan di SDN Cikahuripan, Kabupaten Sukabumi, merupakan program satu hari yang bertujuan untuk meningkatkan kesadaran dan kesiapsiagaan siswa terhadap kebakaran. Program ini melibatkan siswa, guru, dan petugas pemadam kebakaran lokal dalam serangkaian aktivitas interaktif, termasuk presentasi, diskusi, praktik penggunaan alat pemadam kebakaran, dan simulasi evakuasi. Hasil dari program ini menunjukkan peningkatan signifikan dalam pemahaman siswa tentang kebakaran, kemampuan mereka dalam menggunakan peralatan kebakaran, dan efektivitas mereka dalam melakukan evakuasi darurat. Feedback positif dari peserta dan keberhasilan simulasi evakuasi mengindikasikan efektivitas program dalam mempersiapkan siswa untuk menghadapi situasi kebakaran. Program ini menawarkan model yang dapat diadaptasi dan diimplementasikan di sekolah-sekolah lain sebagai bagian integral dari kurikulum pendidikan keselamatan kebakaran.
Optimalisasi Prosedur Pemeriksaan Akun Piutang Usaha dalam Meningkatkan Keandalan Laporan Keuangan pada PT. S oleh KJA PT. J Ressi Andriani; Nur Hidayah K Fadhilah
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 3: April 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i3.15465

Abstract

Penelitian ini bertujuan untuk menganalisis optimalisasi prosedur pemeriksaan akun piutang usaha dalam meningkatkan keandalan laporan keuangan pada PT. S yang dilakukan oleh KJA PT. J. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus, berdasarkan data empiris dari proses audit lapangan. Teknik pengumpulan data dilakukan melalui observasi langsung, dokumentasi kertas kerja pemeriksaan, serta keterlibatan penulis dalam proses pemeriksaan piutang usaha. Hasil penelitian menunjukkan bahwa penerapan prosedur pemeriksaan yang sistematis dan terdokumentasi secara memadai mampu meningkatkan keandalan saldo piutang usaha yang disajikan dalam laporan keuangan. Selain itu, optimalisasi prosedur pemeriksaan membantu perusahaan dalam mengidentifikasi piutang bermasalah serta meminimalkan risiko salah saji.
APAKAH MERGER DAN AKUISISI BERPENGARUH PADA KINERJA SAHAM XL AXIATA–SMARTFREN (EXCL) ? ANALISIS KOMPARATIF Wahyu Mulyadi; Nur Hidayah K Fadhilah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 2 (2026): Edisi Mei - Agustus 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i2.7501

Abstract

Penelitian ini bertujuan menganalisis pengaruh merger dan akuisisi terhadap kinerja saham PT XL Axiata Tbk dan PT Smartfren Telecom Tbk melalui pendekatan komparatif sebelum dan sesudah merger. Industri telekomunikasi Indonesia yang semakin kompetitif mendorong perusahaan melakukan strategi merger dan akuisisi untuk meningkatkan efisiensi operasional, memperluas pangsa pasar, serta memperkuat struktur modal. Penelitian ini menggunakan pendekatan kuantitatif dengan desain deskriptif komparatif, di mana data sekunder diperoleh dari laporan keuangan perusahaan dan data harga saham yang dipublikasikan oleh Bursa Efek Indonesia. Kinerja saham dianalisis menggunakan lima indikator utama, yaitu Price to Book Value (PBV), Return on Equity (ROE), Earnings per Share (EPS), Price Earnings Ratio (PER), dan Debt to Equity Ratio (DER). Analisis data dilakukan melalui statistik deskriptif, uji normalitas, serta uji komparatif menggunakan Paired Sample t-test atau Wilcoxon Signed Rank Test dengan tingkat signifikansi 5 persen. Hasil analisis deskriptif menunjukkan bahwa setelah merger terjadi peningkatan pada sebagian besar indikator kinerja, yaitu EPS, PBV, PER, dan ROE yang mengindikasikan adanya perbaikan profitabilitas serta peningkatan persepsi pasar terhadap nilai perusahaan. Namun demikian, DER juga mengalami peningkatan yang menunjukkan adanya kenaikan tingkat leverage dan risiko keuangan pasca-merger. Temuan ini menunjukkan bahwa merger dan akuisisi berpotensi meningkatkan kinerja fundamental dan valuasi pasar perusahaan, meskipun perlu diimbangi dengan pengelolaan struktur modal yang optimal agar risiko keuangan tetap terkendali. Penelitian ini memberikan kontribusi akademik dalam memperkaya literatur mengenai dampak merger dan akuisisi di sektor telekomunikasi Indonesia serta memberikan implikasi praktis bagi investor, manajemen perusahaan, dan regulator dalam mengevaluasi efektivitas strategi korporasi terhadap nilai perusahaan di pasar modal.
The Effect of Fraud Risk Assessment, Independence, Competency, and Auditor Experience on Fraud Detection Nur Hidayah K Fadhilah; Ayu Juwita; Wahyu Mulyadi; Natasya Nurhasanah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 3 (2026): JIAKES Edisi Juni 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i3.5158

Abstract

Fraud remains a major challenge in public and private sector organizations due to its hidden nature and significant financial and reputational impacts. Auditors, therefore, play a crucial role in fraud mitigation through effective detection mechanisms supported by ethical standards, technical competencies, and professional experience. This study examines the influence of fraud risk assessment, auditor independence, competencies, and audit experience on fraud detection among auditors at the Audit Board of the Republic of Indonesia. Using a quantitative approach, data were collected through questionnaires from 38 auditors and analyzed using multiple linear regression with SPSS. The results indicate that fraud risk assessment, auditor competencies, and audit experience significantly influence fraud detection, while auditor independence does not show a significant effect. Simultaneously, all variables significantly affect fraud detection, with the model explaining a substantial proportion of variance. These findings highlight that structured risk assessment, competencies, and audit experience are key factors in strengthening fraud detection in the public sector.
A Comparative Analysis of the Financial Performance of PT XL Axiata Tbk Before and After Its Merger with PT Smartfren Telecom Tbk Nur Hidayah K Fadhilah; Wahyu Mulyadi
The Es Accounting And Finance Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i03.1139

Abstract

This study aims to analyze differences in the financial performance of PT XL Axiata Tbk before and after its merger with PT Smartfren Telecom Tbk. Financial performance was measured using the Current Ratio (CR), Debt-to-Equity Ratio (DER), Total Asset Turnover (TATO), and Return on Equity (ROE), representing liquidity, solvency, activity, and profitability, respectively. This study employed a quantitative descriptive-comparative approach using secondary data obtained from the companies’ official financial statements and the Indonesia Stock Exchange. The observation period covered one year before and one year after the merger, consisting of 11 paired observations for each financial ratio. Data analysis was conducted using descriptive statistics, the Kolmogorov–Smirnov normality test, and the Paired-Sample t-test. The results indicate significant differences in all financial ratios before and after the merger, with significance values below 0.05. The average CR increased from 0.5118 to 0.6209, TATO increased from 0.4564 to 0.5436, and ROE increased from 7.1091% to 8.1364%, indicating improvements in liquidity, asset utilization efficiency, and profitability. However, the average DER also increased from 1.8418 to 2.1691, reflecting greater reliance on debt financing and increased financial risk. Overall, the merger positively affected the company’s operational and financial performance, although careful management of leverage remains necessary.
Analysis of the Impact of Tax Administrative Sanctions and Taxpayer Awareness on Taxpayer Compliance in the MSME Sector Widayanti; Nur Hidayah K Fadhilah
International Journal of Business, Economics, and Social Development Vol. 7 No. 1 (2026): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v7i1.1155

Abstract

This study investigates the influence of tax administrative sanctions and taxpayer awareness on taxpayer compliance in the Micro, Small, and Medium Enterprises (MSME) sector. Tax revenue plays a crucial role in supporting national development; however, taxpayer compliance among MSMEs in Indonesia remains relatively low despite their significant contribution to the economy. This condition highlights the importance of enforcement mechanisms and internal taxpayer factors in improving compliance behavior. Using a quantitative approach with a causal-comparative research design, this study involved 100 MSME business actors as both the population and sample. Data were collected through structured questionnaires and analyzed using IBM SPSS version 26. The analytical techniques applied included validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing through partial (t-test) and simultaneous (F-test) analyses. The results demonstrate that tax administrative sanctions have a significant positive effect on taxpayer compliance, indicating that stricter and more consistent sanctions enhance compliance behavior. Taxpayer awareness also shows a significant positive effect on taxpayer compliance, suggesting that a higher level of understanding and consciousness regarding tax obligations encourages voluntary compliance. Simultaneously, tax administrative sanctions and taxpayer awareness significantly influence taxpayer compliance in the MSME sector.
Fraud Detection and Machine Learning in Auditing:A Systematic Literature Review Angel II P. Esmeralda; Nur Hidayah K Fadhilah
Educational Studies and Research Journal Vol. 3 No. 1 (2026): Educational Studies and Research Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/fy6eyn96

Abstract

This systematic literature review examines the application of machine learning (ML) techniques in fraud detection within the auditing domain, synthesizing findings from peer-reviewed studies published between 2019 and 2024. Following the PRISMA 2020 guidelines, this review analyzed 85 articles from Scopus, Web of Science, IEEE Xplore, and Google Scholar databases. The Kitchenham methodology was employed to ensure rigorous screening, extraction, and synthesis of relevant literature. The review reveals that ensemble methods, particularly Random Forest and XGBoost, demonstrate superior performance in fraud detection tasks. Deep learning architectures, including Convolutional Neural Networks (CNNs) and Long Short-Term Memory (LSTM) networks, show promising results for complex fraud patterns. Key challenges identified include imbalanced datasets, model interpretability, and regulatory compliance. The emergence of Explainable AI (XAI) techniques, such as SHAP and LIME, addresses transparency concerns in audit applications. This review provides a comprehensive synthesis of ML applications in fraud detection specifically within the auditing context, offering a research agenda for future investigations and practical implications for audit practitioners and regulators.
The Impact of Artificial Intelligence on Profitability: Does Firm Size Become a Determining Factor? Nur Hidayah K Fadhilah; Adam Zakaria; IGKA Ulupui
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 5 No. 2 (2026): Jurnal Manajemen, Akuntansi, Ekonomi (September)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v5i2.2691

Abstract

Penelitian ini mengkaji hubungan antara pengungkapan Kecerdasan Buatan (AI) dan profitabilitas, serta menyelidiki apakah ukuran perusahaan memoderasi hubungan tersebut pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2024. Desain penelitian kausal kuantitatif digunakan dengan sampel purposif sebanyak 46 bank. Pengungkapan AI diukur melalui analisis konten laporan tahunan menggunakan indikator biner, di mana nilai 1 mewakili adanya pengungkapan implementasi terkait AI dan nilai 0 mewakili ketiadaan pengungkapan tersebut. Profitabilitas diukur menggunakan *Return on Equity* (ROE), sedangkan ukuran perusahaan diukur menggunakan logaritma natural dari total aset. Analisis Regresi Moderasi (MRA) dilakukan setelah melakukan *mean-centering* pada variabel-variabel yang digunakan untuk menyusun suku interaksi. Hasil regresi sederhana menunjukkan bahwa pengungkapan AI berhubungan positif dengan profitabilitas. Namun, setelah ukuran perusahaan dan suku interaksi dimasukkan ke dalam model lengkap, pengaruh langsung pengungkapan AI menjadi tidak signifikan secara statistik. Ukuran perusahaan memiliki pengaruh positif dan signifikan terhadap profitabilitas, sedangkan interaksi antara pengungkapan AI dan ukuran perusahaan tidak signifikan secara statistik. Model lengkap tersebut menjelaskan sekitar 58,8% variasi dalam ROE. Temuan ini mengindikasikan bahwa ukuran perusahaan berkontribusi secara langsung terhadap perbedaan profitabilitas bank namun tidak memoderasi hubungan antara pengungkapan AI dan profitabilitas secara signifikan. Hasil penelitian menyarankan agar bank tidak hanya berfokus pada keberadaan inisiatif terkait AI, tetapi juga pada integrasi efektif inisiatif tersebut ke dalam proses operasional, tata kelola data, dan aktivitas bisnis yang menghasilkan nilai.
Co-Authors Achmad Husen Adam Zakaria adang badru jaman,anggun fergina, adang badru jaman,anggun fergina Akhyara, Ulfa Alamsyah, Rudi Alpiansyah Alpiansyah Alpiansyah, Alpiansyah Alyanissa Putri Iskandar Andy Juniarso Angel II P. Esmeralda Anifa Liana Apriliyanti, Silvi Ariska Dian Novanrianti Arwani Noer Kasih Aswandy, Edy Ayu Juwita Ayunda Fitra Utami Ayuni, Ruri Mutiara Bahri, Nur Alim Budi Purwanto Dafa Afdal D Deni Ramdan Septian Dini Oktarina DH Dwiatmoko, M Zulvan Elin Paulina Erian Joness Erlin Oktaviani Esmeralda, Angel II P. Fadilah, Muhamad Rifal Fahrezi, Rafly falentino sembiring Fathoni, Naufal Ilham Fathurrazaq, Moh Azral Fatur Rahman Gandi Fauziah, Rini Syahril Febriyani, Firda Firda Febriyani Fortiana, Jelita Garnis Fadillah Rachma Halim, Rossherleen Clarissa Heliani IGKA Ulupui Ilman Himawan Kusumah Indah Tiara Boru Nababan Irawan, Verdi Eza IVANA LUCIA KHARISMA Iwan Setaiawan Jati, Henggar Kusuma Jelita Fortiana Junaedi Siswanto Kasih, Arwani Noer Khairul Mujahidi Kusuma, Aditya Agil Ghazi Liana, Anifa Lyra Reine Khalifa M Rifki Nurul R A M Zulvan Dwiatmoko M. Andri Juniansyah Mayang Selpiyana Meutia Riany Mia Saftiri Rahayu Miniati Alur Moh Azral Fathurrazaq Muhamad Hilman Fauzan M Muhamad Rifal Fadilah Muhammad Adli Muhammad Zulvan Dwi Hatmoko Muhammad Zulvan Dwi Hatmoko Mujahidi, Khairul Mulyadi, Wahyu Mustauda, Amy Mutiara Permata Sari Nabila, Salma Nur Natasya Nurhasanah Ni Luh Sakinah Nuraini Nieka Julyana Nisa Nurushalihah Nugraha Nurul Rusdiansyah Parassela Pangestu Primadiva Permana, Imam Setia Popi Sopiah Prasetyo, Zidane Rizky Putri, Rayhanna Adisthi Putriani, Windi Rachma, Garnis Fadillah Rafly Fahrezi Randi Randi Ratna Febrianty Ningrum Rayhanna Adisthi Putri Ressi Andriani Riany, Meutia Rifki Maulana Yusup Rini Syahril Fauziah Rini Syahril Fauziah Riyan Mirdan Faris Rudi Alamsyah Ruri Mutiara Ayuni Saepul Iqbal Salma Addiyanati Tsaqila Salma Nur Nabila Salwa Aulia Novitasari Santi Rahmawati Sari, Sri Danti Maulida Satyawati Yuliani Selpiyana, Mayang Septian, Deni Ramdan Seskia Pietyana Dewi Senewe Shintia Kharisma Mutiara Silmy Ni’matul Kamila Silvi Apriliyanti Sintia Elmawati Pasaribu Siti Halimah Siti Nuraisah Siti Rukoyah Siti Sarah Sobariah Lestari Sri Danti Maulida Sari Suparno Syofriza Syofyan, Syofriza Tessya Sevia Agustin Triyadi Wabang Ucu Tuti Alawiyah Umar Aditiawarman Verdi Eza Irawan Wahyu Kristian Marpaung Wahyu Mulyadi Wahyu Mulyadi Wahyu Mulyadi Wahyu Mulyadi Widayanti William, Jordan Chan Windi Putriani Yulia Nurfitriani H Yuniawatika Yusup, Rifki Maulana Zaldi Saputra