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Pemanfaatan Artificial Intelligence Dalam Akuntansi: Kajian Literatur Review Ilma Amelia; Yovanna Nabila Azzahra; Abda Abda; Zul Azmi
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1472

Abstract

Artificial Intelligence is a system created with advanced technology or a computer system that can understand, and imitate the intellectual abilities of people in various ways. The implementation of artificial intelligence (AI) accounting systems within the financial industry has bestowed accountants with substantial advantages. Gaining a comprehensive comprehension of the application of artificial intelligence in accounting is the objective of this research.The method used in this research is Structured Literature Review (SLR), where several articles published from 2012 to 2023 will be analyzed systematically. The literature was categorized according to relevant concepts and grouped as non-aligned themes to convey additional issues regarding the Utilization of Artificial Intelligence in Accounting. The anticipated outcome of this research endeavor is the provision of enhanced comprehension regarding the implementation of synthetic intelligence in the field of accounting, alongside an illumination of the obstacles that an organization may encounter while embracing this technology. with an enhanced comprehension of the practical implementations of synthetic intelligence, companies can develop better strategies and make more efficient decisions in managing their financial information.
Pendampingan Penyusunan Laporan Keuangan Umkm Cv. XYZ di Kota Pekanbaru Siti Rodiah; Yovanna Nabila Azzahra; Nur Azizah; Ilma Amelia; Olipian Resky Pernando
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 2 No. 4 (2024): Juli: ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v2i4.892

Abstract

Financial reporting that is easy to understand and transparent is a necessity for all types of businesses in the modern era. This cannot be separated from the fact that financial reports showing the results of a company's performance are one of the main foundations for making management decisions. A company in the form of a Commanditaire Vennootschap (CV) is one of the business units that still requires support in reporting its financial reports. This is because regulations This company and SAK-ETAP are not yet widely understood by all groups and still need to be socialized. This service is carried out using a qualitative methodology approach, namely data collection methods: interviews, observation and document analysis. Based on the results of preparing financial reports, CV. XYZ still uses manual preparation of financial reports so assistance is needed.
Penerapan Budaya Kearifan Lokal di Era Trend Budaya K-Pop Melalui Pendidikan Kewarganegaraan Olipian Resky Pernando; Nur Azizah; Ilham Hudi; Ilma Amelia; Evi Suryani; Sri Cahyani
Garuda: Jurnal Pendidikan Kewarganegaraan Dan Filsafat Vol. 2 No. 3 (2024): September : Jurnal Pendidikan Kewarganegaraan dan Filsafat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/garuda.v2i3.3921

Abstract

This research aims to analyze the impact of K-pop cultural trends on local culture in the context of citizenship education in the era of globalization. The method used is a Systematic Literature Review (SLR) by collecting 60 articles from Google Scholar in 2019-2023, which examine the influence of K-pop and the role of citizenship education in maintaining local cultural identity while accommodating global popular culture. The results of this research propose the integration of local cultural wisdom into the educational curriculum, with the aim of developing a balanced understanding of local and global culture, as well as preserving cultural heritage in a dynamic modern context. The findings of this study highlight the importance of local wisdom values ​​in education to strengthen students’ cultural identity in the era of globalization.
Analisis Laporan Keuangan PT Unilever Tbk Ilma Amelia; Syaharani Mutia Sinulingga; Olipian Resky Pernando; Naiya Aulia Putri; R. Septian Armel; Billy Nurmanto
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 3 (2024): Juli : MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i3.966

Abstract

Financial report analysis is an analysis between numbers in financial reports and other numbers that have meaning or can explain a trend or event. So in this research we aim to describe and evaluate the financial performance of PT. Unilever Indonesia Tbk. The focus of the problem discussed in this research is the condition of PT's financial performance. Unilever Indonesia Tbk. from 2020 to 2023. The analysis was carried out using index number trend series analysis for the company. The method used in this research is quantitative and qualitative research with a descriptive approach, through calculations of quantitative data in the form of annual financial reports (secondary data) from 2020-2023. The result of this analysis is The analysis shows that the company's sales and revenue have increased from year to year, indicating success in its business. This increase is due to an increase in consumer spending and cash transactions. However, the company faces challenges such as time-related depression, financial losses, technological issues, and changing market conditions.
Pemanfaatan Artificial Intelligence Dalam Akuntansi: Kajian Literatur Review Ilma Amelia; Yovanna Nabila Azzahra; Abda Abda; Zul Azmi
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1472

Abstract

Artificial Intelligence is a system created with advanced technology or a computer system that can understand, and imitate the intellectual abilities of people in various ways. The implementation of artificial intelligence (AI) accounting systems within the financial industry has bestowed accountants with substantial advantages. Gaining a comprehensive comprehension of the application of artificial intelligence in accounting is the objective of this research.The method used in this research is Structured Literature Review (SLR), where several articles published from 2012 to 2023 will be analyzed systematically. The literature was categorized according to relevant concepts and grouped as non-aligned themes to convey additional issues regarding the Utilization of Artificial Intelligence in Accounting. The anticipated outcome of this research endeavor is the provision of enhanced comprehension regarding the implementation of synthetic intelligence in the field of accounting, alongside an illumination of the obstacles that an organization may encounter while embracing this technology. with an enhanced comprehension of the practical implementations of synthetic intelligence, companies can develop better strategies and make more efficient decisions in managing their financial information.
Analisis Risiko Operasional dan Penerapan Manajemen Risiko pada CV XYZ di Kota Pekanbaru Yovanna Nabila Azzahra; Ilma Amelia; Olipian Resky Pernando; Nur Azizah
Master Manajemen Vol. 3 No. 3 (2025): Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v3i3.960

Abstract

This study aims to analyze the form of operational risk faced by CV XYZ, a used car buying and selling business in Pekanbaru City, and to evaluate the extent to which risk management is implemented in its operational activities. This study uses a qualitative descriptive approach with a case study method. Data collection techniques are carried out through in-depth interviews, direct observation, and documentation. The results of the study indicate that CV XYZ faces various operational risks, including hidden damage to vehicles, document legality issues, and suboptimal customer service. The implementation of risk management is still informal, undocumented, and does not follow certain standards such as ISO 31000. Risk handling is carried out intuitively and reactively, not preventively. However, there is awareness from the management to start building a more structured risk management system through the preparation of SOPs and evaluation of internal processes. This study emphasizes the importance of implementing systematic risk management for small and medium businesses in order to be able to compete sustainably and maintain customer trust.
Penerapan Nilai Nilai Etika dan Pancasila Untuk Mewujudkan Kehidupan Anti Korupsi di Kalangan Generasi Z Olipian Resky Pernando; Ilma Amelia; Naiya Aulia Putri; Nahda Ananda Putri; Anis Karlina; Ilham Hudi
Jurnal Pendidikan dan Kewarganegara Indonesia Vol. 1 No. 4 (2024): Desember : Jurnal Pendidikan dan Kewarganegara Indonesia
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jupenkei.v1i4.78

Abstract

This research aims to analyze the application of ethical values ​​and Pancasila in creating an anti-corruption life among generation Z. The method used is a Systematic Literature Review (SLR) which involves collecting 30 articles from Google Scholar between 2019 and 2024, which focus on the application of vethical values ​​and Pancasila in creating an anti-corruption culture, especially among generation Z. The results of this research recommend the application of these values ​​to form an anti-corruption generation Z. This research emphasizes the importance of ethical values ​​and Pancasila in the lives of students, especially generation Z in the era of globalization.
PENERAPAN MATERIAL FLOW COST ACCOUNTING (MFCA) DALAM MENINGKATKAN EFISIENSI BIAYA DAN KINERJA LINGKUNGAN DI NEGARA ASEAN: STUDI LITERATURE REVIEW (2015-2025) Ilma Amelia
Jurnal Media Akademik (JMA) Vol. 3 No. 12 (2025): JURNAL MEDIA AKADEMIK Edisi Desember
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/52jjhb72

Abstract

Penelitian ini memiliki tujuan secara sistematis mengenai penerapan Material Flow Cost Accounting (MFCA) dalam meningkatkan efisiensi biaya dan kinerja lingkungan di kawasan ASEAN melalui metode Systematic Literature Review (SLR). Studi ini menelaah 15 jurnal penelitian kuantitatif yang dipublikasikan antara tahun 2015 hingga 2025, yang diambil dari basis data Google Scholar dan Emerald, dengan fokus pada negara Indonesia, Thailand, Vietnam, dan Singapura. Hasil menganalisa beberapa jurnal lintas negara menggambarkan bahwa MFCA tepat dalam menilai penggunaan material yang terbuang dan energi, MFCA juga memberikan manfaat bagi perusahaan dalam menghemat biaya produksi dan mengurangi dampak kerusakan lingkungan. Penerapan MFCA di indonesia menunjukkan kemajuan yang lebih nyata dalam sektor manufaktur dan agribisnis dibandingkan beberapa negara ASEAN lainnya, meskipun terkendala oleh faktor teknologi dan regulasi di beberapa negara tetangga. Temuan ini memberikan kontribusi penting bagi pengembangan kebijakan dan strategi pengelolaan lingkungan yang lebih tepat dan berkelanjutan di kawasan ASEAN
ANALISIS PENERAPAN GRI STANDARDS 100 DAN 300 DALAM LAPORAN KEBERLANJUTAN PADA PERUSAHAAN KONSTRUKSI DAN ENERGI Zul Azmi; Ilma Amelia; Oktaviana Sari; Olipian Resky Pernando
Jurnal Media Akademik (JMA) Vol. 4 No. 1 (2026): JURNAL MEDIA AKADEMIK Edisi Januari
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/8hw4g041

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat penerapan Global Reporting Initiative (GRI) Standards 100 dan 300 dalam laporan keberlanjutan pada perusahaan sektor konstruksi dan energi yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan analisis konten (content analysis) terhadap laporan keberlanjutan sembilan perusahaan sampel. Analisis dilakukan dengan membandingkan pengungkapan perusahaan terhadap indikator-indikator GRI Standards 100 (pengungkapan umum) dan GRI Standards 300 (aspek lingkungan). Hasil penelitian menunjukkan bahwa secara umum perusahaan sektor konstruksi dan energi telah menerapkan GRI Standards 100 dan 300 dengan tingkat kelengkapan yang relatif baik, meskipun masih terdapat variasi antar perusahaan. Perusahaan seperti PT Wijaya Karya Tbk, PT Pembangunan Perumahan Tbk, PT Perusahaan Listrik Negara (Persero) Tbk, dan PT Pertamina Geothermal Energy Tbk menunjukkan tingkat pengungkapan yang lengkap dan baik. Namun demikian, beberapa indikator lingkungan, khususnya terkait keanekaragaman hayati dan penilaian lingkungan pemasok, masih diungkapkan secara terbatas. Temuan ini menunjukkan bahwa penerapan GRI pada sebagian perusahaan masih berorientasi pada kepatuhan dan legitimasi, serta belum sepenuhnya mencerminkan integrasi keberlanjutan secara menyeluruh dalam strategi bisnis.