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All Journal Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi 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 : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

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.
Analisis Penatausahaan Aset Tetap pada Dinas Kesehatan Provinsi Jawa Barat Ria Lestari; Vita Citra Mulyandini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (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.v7i9.9422

Abstract

This study aims to analyze the process of fixed asset administration at the West Java Provincial Health Office and to identify the underlying issues that have hindered optimal asset management in accordance with Minister of Home Affairs Regulation Number 19 of 2016 on Guidelines for the Management of Regional Property. The research is driven by the importance of proper fixed asset administration in supporting the accuracy of local government financial statements, as well as recurring audit findings from the Audit Board of Indonesia (BPK) indicating irregularities in asset management. Based on an analysis of three main indicators bookkeeping, inventory, and reporting the study finds that the level of compliance in fixed asset administration remains low. Bookkeeping only shows compliance in terms of timeliness, while other aspects are non-compliant. Inventory is identified as the weakest area, with all parameters categorized as “non-compliant.” Reporting performs relatively better, but issues persist regarding data accuracy. The main challenges in asset administration include limited human resources, underutilization of information systems, weak inter-unit coordination, and inadequate documentation of legacy assets. Based on these findings, the study provides several strategic recommendations, including optimizing the use of information systems, conducting regular and comprehensive inventories, strengthening documentation and data validation, enhancing human resource capacity, and improving inter-unit coordination. Implementation of these strategies is expected to improve the quality and accountability of fixed asset administration and support the preparation of transparent and reliable government financial statements.
Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Harga Saham: Studi Kasus pada Perusahaan Sub-Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Wanda Aulia Rachman; Vita Citra Mulyandini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (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.v7i9.9423

Abstract

This study aims to determine and analyze the effect of profitability and firm size on stock prices of banking sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The background of this research is the fluctuation of stock prices influenced by internal factors such as profitability and firm size, but previous research results still show inconsistencies. The research method used is quantitative with a case study approach. The sample in this study was selected using purposive sampling and consisted of 29 banking companies with five years of observation, resulting in a total sample of 145 that met the sampling criteria. The data used are secondary data in the form of annual financial reports analyzed using multiple linear regression with classical assumption tests. The results show that profitability has a positive and significant effect on stock prices, and firm size also has a positive and significant effect on stock prices both partially and simultaneously. These findings support signaling theory, which explains that financial information can be used as an indicator of a company’s performance. This research is expected to serve as a consideration for investors in making investment decisions and for companies to maintain sound financial performance.
Co-Authors Ariba Rahma Purnamasari M.Anggionaldi Ria Lestari Wanda Aulia Rachman