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All Journal Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Riset Manajemen dan Ekonomi
Veren Putri Shamaya
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Studi Literatur: Artificial Intelligence Dalam Audit Veren Putri Shamaya; Sabrina Nova Ashara; Achmad Sofyan; Salsabila Aprilia; Arswarani Leonica; Tri Ratnawati
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 1 No. 3 (2023): JULI: JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v1i3.461

Abstract

The purpose of this study is to find out how the influence, role, and progress of Artificial Intelligence in Auditing. The approach in this study uses a type of research in the form of a literature study with data collection methods in the form of library data that has been selected, searched and analyzed. Based on the research results, it is known that Artificial Intelligence has quite a significant influence on the positive and negative sides. Artificial Intelligence also provides a useful role in auditing developments in the present and in the future, although in practice Artificial Intelligence still has many weaknesses because auditing still requires an auditor's assessment.
Keterlibatan Pemangku Kepentingan dalam Laporan Keberlanjutan PT Pertamina Berbasis GRI Standar 2021 Veren Putri Shamaya; Alhabsyi, Amru; Maria Yovita R Pandin
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10657

Abstract

This study aims to analyze stakeholder engagement in the preparation of PT Pertamina's sustainability report based on the GRI 2021 standards. The method used is descriptive qualitative research utilizing secondary data from PT Pertamina's 2023 sustainability report, analyzed based on GRI 2-29 disclosure. The results show that PT Pertamina involves various stakeholders, including shareholders, customers, employees, regulators, and communities, through active dialogue, routine reporting, surveys, and specific programs. This engagement enhances transparency, credibility, and sustainability performance while building public trust and minimizing operational risks. This study is limited to data from 2023 and does not include direct interviews with stakeholders, which restricts a comprehensive representation of their perspectives. Future research is recommended to analyze data over multiple years, include direct stakeholder interviews, and explore other reporting frameworks to broaden insights and provide more comprehensive recommendations
Analisa Fundamental Makro dan Struktur Kepemilikan dengan variabel intervening Struktur Modal, Manajemen Laba, dan Kinerja Keuangan yang berpengaruh terhadap Nilai Perusahaan : Studi Kasus: Sub. Sektor Semen yang terdaftar di Bursa Efek Indonesia Tahun 2020-2022 Veren Putri Shamaya; Hwihanus Hwihanus
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 4 No. 1 (2024): MARET: JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v4i1.2664

Abstract

Developments in the industrial world are currently very rapid, giving rise to tight competition for investors or business actors. As the economy continues to develop, every company wants to demonstrate its best capabilities compared to its competitors, so that to boost operational performance the company requires additional capital. The aim of this research is to find out whether the variables above have an effect on company value. The results of this research are that macro fundamentals, ownership structure, capital structure, earnings management and financial performance have a significant effect on company value.
Co-Authors Achmad Sofyan Alhabsyi, Amru Arswarani Leonica Hwihanus Hwihanus Maria Yovita R Pandin Sabrina Nova Ashara Salsabila Aprilia Tri Ratnawati