Article Per Year (5 Year)
p-Index From 2021 - 2026
0.778
P-Index
This Author published in this journals
All Journal JIKA: Jurnal Ilmu Keuangan dan Perbankan JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Journal of Business Economics and Management
Kuswara, Zakaria
Unknown Affiliation
Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Artificial Intelligence in Financial Reports: How it Affects the Process's Effectiveness and Efficiency Kuswara, Zakaria; Pasaribu, Marsel; Fitriana, Fitriana; Santoso, Rachmat Agus
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 13 No. 2: June 2024
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v13i2.12730

Abstract

In today's digital age, artificial intelligence (AI) has revolutionized many sectors, including auditing and finance, with the potential to improve the efficiency and effectiveness of the audit process. However, there is limited understanding of the impact of AI implementation on financial statement transparency and external auditor reputation. This study aims to fill that knowledge gap by exploring how AI can strengthen financial statement transparency and enhance auditor reputation. The methodology used is descriptive-analytical with an empirical normative approach, collecting data through literature review and documentation. The results finds that the integration of AI in auditing significantly improves financial statement transparency, facilitates auditors in conducting more in-depth and accurate analyses, and potentially enhances the reputation of external auditors in the eyes of stakeholders. The findings confirm that AI not only improves the efficiency of the audit process but also plays a strategic role in building trust and integrity in financial reporting. The implications of this research are significant in demonstrating the importance of adapting the latest technologies to meet and exceed evolving financial and reputational expectations in the digital age.
Peranan Artificial Intelligence dalam Efektifitas Tata Kelola Perusahaan : Kajian Studi Literatur Review Kuswara, Zakaria; Soeratin, Harry Z
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 1 No. 2 (2024): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jbem.v1i2.62

Abstract

Kecerdasan buatan yang menjadi keterbaruan dalam dunia modern sudah memiliki banyak kecanggihannya untuk masing-masing sektor. AI dapat digunakan untuk menganalisa masalah yang ada dan memberikan solusi yang tepat bagi pemegang kepentingan, dan menilai sejauh mana organisasi mampu beradaptasi dengan perubahan yang dinamis, Penelitian ini menggunakan metode analisis deskriptif dimana menjelaskan secara narasi dengan metode study literature review dari data-data artikel penelitian yang memiliki topik AI dan Tata Kelola Perusahaan. Hasil penelitian menunjukkan bahwa AI dapat membantu organisasi untuk memudahkan dalam pengambilan keputusan, menilai prilaku konsumen dan menjadikan organisasi mampu lebih adaptif dengan perubahan, kemudian tantangan organisasi dalam kerahasiaan data atau privasi masih banyak yang harus diperhatikan dalam penggunaan AI.
Tinjauan Pustaka Keterkaitan antara GCG, CSR dan Sustainability Bisnis Digital Kuswara, Zakaria; Soeratin, Harry Z.
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research explores the relationship between (GCG) and (CSR) in supporting business sustainability in the digital era. GCG acts as a framework to ensure company management is carried out in a transparent and accountable manner, while CSR focuses on positive contributions to society and the environment. Collaboration between the two not only strengthens the company's reputation, but also strengthens relationships with stakeholders, contributing to long-term sustainability. Implementing GCG and CSR simultaneously can improve financial performance through operational efficiency, increasing investor attractiveness and customer loyalty. In the digital era, technology provides tools to measure and report social and environmental impacts with more precision, while facilitating active stakeholder participation. By utilizing technological innovation, companies can increase transparency and effectiveness in implementing sustainability practices. This research is expected to make an important contribution to the development of management theory and practice and offer recommendations for more sustainable business practices in the future.
Audit Psychology and Fraud Behavior Across Generations: Studi Literatur pada Sektor Keuangan dan Non-Keuangan Kuswara, Zakaria
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 11 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss11pp4296-4302

Abstract

This study aims to analyze the relationship between audit psychology and the tendency toward fraudulent behavior within the context of different generations, both in financial and non-financial sectors. Using a literature review approach, this research examines various previous studies focusing on auditors’ psychological factors, ethical behavior, organizational pressure, and the influence of generational differences on perceptions and attitudes toward fraud. The findings indicate that factors such as pressure, rationalization, opportunity, and capability—outlined in the Fraud Diamond Theory—remain the main drivers of fraudulent behavior. However, psychological dimensions of auditing, including professional skepticism, integrity, and individual moral values, also have a significant impact.Furthermore, generational differences were identified: for instance, Generation X tends to be more conservative and cautious in decision-making, while Generations Y and Z are more adaptive to technology but more vulnerable to external pressures and rationalization of unethical behavior. These differences imply the need for risk management and audit approaches tailored to generational characteristics to effectively prevent fraud.This study recommends enhancing ethical education and psychological training for auditors, integrating technology into monitoring systems, and implementing behavioral-based policies within organizations. Accordingly, the findings of this research are expected to contribute to strengthening governance and improving audit effectiveness in addressing intergenerational fraud challenges.
Co-Authors Fitriana Fitriana Harry Z. Soeratin Pasaribu, Marsel Santoso, Rachmat Agus