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All Journal Jurnal Profiet Sanskara Akuntansi dan Keuangan Jurnal Administrasi Karya Dharma
Rima Melati Anggraeni, Rima Melati
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Economics, Econometrics & Finance Social Sciences

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AI DAN IA: AKANKAH PERAN INTERNAL AUDITOR TERGANTIKAN OLEH ARTIFICIAL INTELLIGENCE? Anggraeni, Rima Melati
Jurnal Profiet Vol 5 No 1 (2024): Jurnal Profiet
Publisher : STIE Perbankan Indonesia

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Abstract

In the era of digital transformation, the rapid development of artificial intelligence (AI) technology has had an impact on all fields, including the field of internal audit. AI offers new opportunities for internal auditors in analyzing large amounts of data, identifying risks, and increasing accuracy and efficiency in carrying out audit tasks. However, behind all these benefits, there is the question of whether the role of internal auditors will gradually be replaced by AI. This research will explore the opportunities and challenges that arise with the integration of AI in the internal audit process. By using a literature review method, this research aims to analyze the extent to which the role of AI influences the efficiency and accuracy of internal audits. The research results show that there is a paradigm shift in the use of AI by auditors. This research provides valuable insight into the ongoing discussion about the transformative effects of AI in internal auditing. Keywords: Artificial Intelligence, Internal Audit, Efficiency, Digital Transformation
The Effect of Fiscal Decentralization on Economic Convergence amongst Regions in Java Island (Spatial Econometric Approach) Anggraeni, Rima Melati
Jurnal Administrasi Karya Dharma Vol. 3 No. 2 (2024): Jurnal Administrasi Karya Dharma (September 2024)
Publisher : Sekolah Tinggi Ilmu Administrasi Karya Dharma

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Abstract

Convergence mechanism is needed in order to reduce regional inequality. This study aimed to examine the existence of economic convergence and analyze the effect of fiscal decentralization on economic convergence with spatial econometric approach. Local own-source revenue, balance funds, personnel expenditure and capital expenditure as proxies for fiscal decentralization indicator. Using dynamic convergence analysis, the existence of beta absolute and conditional convergence are confirmed in this study. From the estimation result, local own-source revenue, balance funds, personnel expenditure have significant role on per capita income growth, while capital expenditure has not been effective in supporting growth. If fiscal decentralization indicators are added and spatial aspects are considered in the model, it will cause an increase in the convergence rate. Improving the quality of spending is the main key to accelerating convergence.
The Effect of Fiscal Decentralization on Economic Convergence amongst Regions in Java Island (Spatial Econometric Approach) Anggraeni, Rima Melati; Khusaini, Mohamad; Prasetyia, Ferry
Sanskara Akuntansi dan Keuangan Vol. 2 No. 02 (2024): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v2i02.291

Abstract

Convergence mechanism is needed in order to reduce regional inequality. This study aimed to examine the existence of economic convergence and analyze the effect of fiscal decentralization on economic convergence with spatial econometric approach. Local own-source revenue, balance funds, personnel expenditure and capital expenditure as proxies for fiscal decentralization indicator. Using dynamic convergence analysis, the existence of beta absolute and conditional convergence are confirmed in this study. From the estimation result, local own-source revenue, balance funds, personnel expenditure have significant role on per capita income growth, while capital expenditure has not been effective in supporting growth. If fiscal decentralization indicators are added and spatial aspects are considered in the model, it will cause an increase in the convergence rate. Improving the quality of spending is the main key to accelerating convergence.
Co-Authors Ferry Prasetyia Moh. Khusaini