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All Journal Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Al-Kharaj: Journal of Islamic Economic and Business Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vita Citra Mulyandini
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Peran Kecerdasan Buatan Dalam Mendeteksi Kecurangan Keuangan : Studi Kasus Pada Proses Audit Forensik Vita Citra Mulyandini; M.Anggionaldi
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 16 No. 2 (2024): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : LPPM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v16i2.3431

Abstract

Penelitian ini bertujuan untuk menyelidiki dan menganalisis peran kecerdasan buatan (AI) dalam meningkatkan efektivitas proses audit forensik untuk mendeteksi kecurangan keuangan. Studi kasus dilakukan pada sejumlah organisasi yang telah mengimplementasikan teknologi kecerdasan buatan dalam pengelolaan dan pelaksanaan audit forensik mereka. Metode penelitian ini melibatkan kuesioner dan wawancara mendalam dengan auditor keuangan, profesional teknologi informasi, dan pengambil keputusan kunci yang terlibat dalam implementasi kecerdasan buatan. Selain itu, data hasil audit, laporan keuangan, dan output sistem kecerdasan buatan dianalisis untuk mengevaluasi kemampuan teknologi ini dalam mendeteksi pola kecurangan yang kompleks. Hasil dari penelitian ini diharapkan dapat menunjukkan implementasi kecerdasan buatan dan meningkatkan efektivitas proses audit forensik. Algoritma kecerdasan buatan dapat mengenali pola anomali dan indikasi kecurangan yang sulit dideteksi oleh metode audit konvensional. Kolaborasi antara auditor manusia dan sistem kecerdasan buatan juga terbukti memberikan hasil yang lebih akurat dan responsif. Namun, penelitian ini juga mengidentifikasi beberapa tantangan, termasuk kebutuhan akan infrastruktur teknologi yang canggih, keprihatinan etika terkait privasi data, dan keterbatasan dalam interpretasi konteks tertentu. Penelitian ini memberikan kontribusi penting bagi pemahaman tentang bagaimana kecerdasan buatan dapat diterapkan dalam konteks audit forensik untuk meningkatkan kemampuan deteksi kecurangan keuangan. Implikasi praktis dan saran untuk pengembangan lebih lanjut dibahas dalam konteks keamanan keuangan organisasi di era digital ini.
Pengaruh Cash Holding, Financial Leverage dan Profitabilitas terhadap Income Smoothing: Studi Kasus pada Perusahaan Sub Sektor Farmasi dan Riset Kesehatan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Ariba Rahma Purnamasari; Vita Citra Mulyandini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.6873

Abstract

This study aims to analyze the impact of cash holding, finansial leverage, and profitability on income smoothing. Income smoothing refers to managerial actions that may result in unethical manipulation of financial statements. The research focuses on companies in the pharmaceutical and health research subsectors listed on the Indonesia Stock Exchange (IDX) during the periode from 2019 to 2023. The methodology employed is quantitative, utilizing secondary data obtained from www.idx.co.id. After applying sampling techniques, 10 companies were selected as samples for this study from a population of 13 companies. The analysis results indicate that Cash Holding, Financial Leverage and Profitability do not have a significant effect on income smoothing. These findings suggest that internal factors of the company, such as cash management, capital structure, and profitability, are not always indicators that a company is likely to engage in income smoothing within the context of the pharmaceutical and health research sub sectors.
Unlocking Sustainable Firm Performance: The Influence of Sustainability Reporting, Green Accounting, and Intellectual Capital Fadhila Azzahra; Vita Citra Mulyandini
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8473

Abstract

Companies play an important role in driving national economic growth, however, their operational activities may also pose environmental risks. This study aims to examine the influence of sustainability reporting, green accounting, and intellectual capital on the performance of basic materials companies listed on the IDX during 2021–2024. A quantitative approach was employed using secondary data obtained from annual and sustainability reports. From a population of 110 companies, 16 firms were selected through purposive sampling. The data were analyzed using multiple linear regression with IBM SPSS 31. The results show that sustainability reporting, Value Added Capital Employed (VACA), and Value Added Human Capital (VAHU) exert a positive and significant influence on firm performance, while green accounting and Structural Capital Value Added (STVA) have no significant influence. Furthermore, the three independent variables simultaneously have a positive and significant effect on firm performance. These findings suggest that enhancing the quality of sustainability disclosures and optimizing intellectual capital, particularly financial and human resources, may strengthen firm performance.
Co-Authors Ariba Rahma Purnamasari Fadhila Azzahra M.Anggionaldi