Article Per Year (5 Year)
p-Index From 2021 - 2026
3.586
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Gorontalo Accounting Journal JIKA: Jurnal Ilmu Keuangan dan Perbankan EDUKATIF : JURNAL ILMU PENDIDIKAN Jurnal Review Pendidikan dan Pengajaran (JRPP) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Sains dan Teknologi Jurnal Revenue : Jurnal Ilmiah Akuntansi Media Jurnal Informatika Golden Ratio of Finance Management Golden Ratio of Social Science and Education Golden Ratio of Auditing Research Agrita Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Goodwood Akuntansi dan Auditing Reviu Jurnal Audit, Pajak, Akuntansi Publik
Santoso, Rachmat Agus
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
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.
Analisis Bibliometrik Dengan Vosviewer Terhadap Perkembangan Penelitian Forensic Audit Nazara, Desman Serius; Fitriana, Fitriana; Santoso, Rachmat Agus
Jurnal Sains dan Teknologi Vol. 5 No. 3 (2024): Jurnal Sains Dan Teknologi
Publisher : CV. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/saintek.v5i3.2339

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui perkembangan penelitian forensic audit dengan menggunakan analisis bibliometrik pada aplikasi VOSviewer versi 1.6.20, data diambil di publikasi terindeks scoopus tahun 2013 -2022 melalui pencarian di aplikasi publish on perish. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan analisis tematik. Hasil penelitian didapatkan bahwa perkembangan penelitian forensic audit dari tahun 2013-2022 mengalami grafik naik turun, publikasi terbanyak pada tahun 2016 dan terkecil pada tahun 2022, terdiri dari 9 cluster dengan 58 item kata kunci dengan publikasi terbanyak pada Journal of Forensic and Legal Medicine.
Pemetaan Lanskap Riset Human Development Index dan Technology Menggunakan Data Scopus dengan Analisis Bibliometrik Santoso, Rachmat Agus; Rukhviyanti, Novi; Hayati, Nur
Media Jurnal Informatika Vol 15, No 2 (2023): Media Jurnal Informatika
Publisher : Teknik Informatika Universitas Suryakancana Cianjur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/mji.v15i2.3480

Abstract

Artikel ini membahas tentang hubungan antara Human Development Index dan Technology, sejauh mana kemajuan teknologi dapat membantu meningkatkan kualitas hidup manusia melalui peningkatan pendidikan, kesehatan, dan pendapatan. Meta data penelitian ini bersumber dari Scopus selanjutnya diproses melalui metode analisis bibliometrik dan biblioshany untuk memahami tren penelitian dan topik yang paling banyak dibahas. Pemetaan lanskap riset untuk memvisualisasikan pihak-pihak yang terlibat dalam penulisan riset, jurnal serta kata kunci yang paling banyak digunakan dalam bidang ini. Hasil analisis biblimetrik menunjukkan bahwa adanya peningkatan penelitian yang signifikan dengan topik Human Development Index dan Technology. kata kuncieconomic growth development yang masih jarang di teliti menjadi peluang menarik untuk penelitian yang akan datang, serta kata kunci digital divide serta European Union yang tidak terdapat garis penghubung langsung dengan Human Development Index dan Teknologi, ini dapat dijadikan kebaruan atau novelty penelitian selanjutnya.
ANALISIS PERAN AUDIT INTERNAL TERHADAP PENCEGAHAN FRAUD BERDASARKAN LITERATURE REVIEW TERINDEKS SINTA Safitri, Sari; Firdausi, Qonita; Fitriana, Fitriana; Santoso, Rachmat Agus
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.406

Abstract

Fraud is currently a concern for business stakeholders in companies and institutions, many entities are experiencing setbacks and even bankruptcy due to a lack of prevention and discipline regarding actions that can lead to fraud so that public trust in a company decreases. Fraud should be detected and prevented from the start, to avoid the company's credibility and accountability. Therefore, the aim of this research was to find out and comprehensively analyze the role of internal audit in the context of fraud prevention efforts. The research design uses qualitative descriptive analysis using a literature review approach. Data was collected in the form of journals or scientific articles totaling 16 articles from journal provider websites. Based on the results of analysis of 16 Sinta indexed articles for 2019-2024. There are 14 articles which state that internal audit has a role in preventing fraud. This finding is supported by the results of data analysis from several studies which show a positive and significant correlation between the role of internal audit and fraud prevention efforts. Then 2 research articles stated that the role of internal audit did not have a significant influence on fraud prevention efforts
ANALISIS PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA ARTIKEL TERINDEKS SINTA Heryana, Regina Putri; Luthfi, Dwi; Fitriana, Fitriana; Santoso, Rachmat Agus
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.453

Abstract

Basically, maximizing profits is the company's main goal. Tax avoidance is one way to maximize profits. Tax avoidance is a legal action that takes advantage of loopholes in the law so that companies can pay small amounts of tax. This research aims to analyze and review previous research regarding the relationship between profitability and leverage on tax avoidance. This research uses a qualitative method with a literature review approach to strengthen arguments with information collected in articles published in the national journal SINTA with a sample of 25 articles. The results of this study prove that profitability and leverage have no effect on tax avoidance
ANALISIS AUDIT SYARIAH, AKUNTABILITAS DAN TRANSPARANSI PADA ORGANISASI PENGELOLA ZAKAT DALAM MEMAKSIMALKAN POTENSI ZAKAT Ghoriyyudin, Aghry; Fitriana, Fitriana; Santoso, Rachmat Agus; Devi, Rini Fitrianti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.455

Abstract

Indonesia has a majority Muslim population. This is a great potential especially for the Islamic and national economy, especially zakat. But unfortunately, the enormous potential of zakat still cannot be maximized. Of the total zakat potential of Rp. 327 trillion annually, only Rp. 40 trillion is realized. One of the factors is the low trust of muzakki to OPZ (Zakat Management Organization). To increase zakat revenue, it is necessary to take several strategic steps that can increase zakat revenue such as sharia audits, accountability and transparency carried out by OPZ. This research aims to find out and review previous research on the relationship between sharia audits, accountability and transparency in maximizing zakat potential. This research uses qualitative method with literature study approach which is to strengthen the argument with information collected from articles published in national journals. The researcher took 21 samples of sinta indexed articles sourced from google schoolar. This study found that based on the results of previous research mapping, many have proven that sharia audit, accountability and transparency of the Organization of Zakat Management (OPZ) have an impact on zakat revenue and have an important role in increasing public trust in OPZ. Out of 21 articles, there are only 2 articles that conclude accountability has no effect on public trust and interest in paying muzakki. Researchers hope that there will be further research that is more in-depth related to the potential of zakat that has not been maximized, because researchers use sample data that is still limited
Pemetaan Bibliometrik terhadap Perkembangan Penelitian Kualitas Audit pada Scopus Menggunakan VOSviewer Gulo, Nurdelima; Nugraha, Ramlan Indra; Natasya, Anisha; Fitriana, Fitriana; Santoso, Rachmat Agus
EDUKATIF : JURNAL ILMU PENDIDIKAN Vol 6, No 6 (2024): December
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edukatif.v6i6.7814

Abstract

Laporan audit merupakan bagian penting dari laporan tahunan auditor yang menyatakan bahwa laporan keuangan telah disampaikan sesuai dengan Standar Akuntansi Keuangan Indonesia. Penelitian ini bertujuan untuk melakukan pemetaan bibliometric terhadap topik kualitas audit berdasarkan literature terindeks scopus menggunakan VOSviewer. Populasi dan sampel pada penelitian yaitu sampel acak sederhana (tanpa penggantian) untuk mengekstraksi 2.198 sampel berbeda dalam rentang ukuran sampel. Metode yang diterapkan dalam penelitian ini adalah deskriptif kumulatif yaitu memberikan penjelasan mendetail mengenai data-data yang tersedia. Penulis mengumpulkan data berupa penelitian-penelitian sebelumnya dari tahun 2019-2024 dengan kata kunci kualitas audit yang terdapat dalam jurnal scopus sebanyak 2.198 data bibliografi. Dilihat dari analisis sitasi menunjukan bahwa artikel dengan judul “The digital transformation of external audit and its impact on corporate governance” dikutif sebanyak 515 kali. Pada analisis visualisasi jaringan terdapat beberapa hubungan yang kuat dengan kata kunci “audit quality”, seperti “auditor liability” dan “audit market competition”. Pada visualisasi jaringan overlay terlihat “artificial intelligence", dan "data analytics", menyoroti minat yang semakin besar terhadap peran teknologi dalam audit quality. Pada visualisasi density, kepadatan tertinggi berfokus pada topik inti seperti “audit fees”, “earnings management”, dan “audit committees”.
Analisis Kompetensi SDM Dan Independensi Audit Internal Terhadap Kualitas Laporan Audit Santoso, Rachmat Agus; Masitoh, Imas
Maksi Vol 1 No 1 (2022): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2022.1.1.1321

Abstract

Spesifikasi dan kualifikasi seorang auditor menjadi salah satu tolak ukur kualitas laporan audit dalam melakukan audit, Tujuan dari penelitian ini adalah mengukur sejauh mana kompetensi SDM dan sikap independensi auditor internal dalam melakukan pemeriksaan terhadap kualitas laporan audit. Jumlah Sampel dalam penelitian ini sebanyak 119 responden, metode yang digunakan deskriptif verifikatif, data kuesioner yang dikumpulkan teruji validitas dan realibilitasnya, diolah dengan menggunakan analisis regresi linear, korelasi Pearson, koefisien determinas dan uji t student serta uji f yang perhitungannya dilakukan menggunakan SPSS 20.Berdasarkan hasil uii analisis dari responden yang dilakukan pada PT Plasis Mitra Asia, terkait kondisi kompetensi SDM, independensi auditor Internal dan kualitas laporan audit dalam kategori sedang hingga tinggi, artinya kondisi secara keseluruhan talah melaksanakan sesuai kriterianya. Kompetensi SDM, independensi auditor internal dan kualitas laporan audit secara simultan mempunyai pengaruh yang kuat, hasilnya pun akan meningkat baik dan secara parsial berpengaruh signifikan terhadap kualitas laporan audit.
A Bibliometric Analysis of Internal Audit Research in Indonesia Firdausi, Qonita; Safitri, Sari; Manulang, Novrianti; Dachlan, Fitriana; Santoso, Rachmat Agus
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.996

Abstract

This research aims to describe the evolution of internal audit, focusing on identifying the most productive and cited articles, authors, countries, and institutions on this topic. The study used bibliometric analysis with VOSviewer software based on Scopus data, covering 490 articles published from 2017–2023. Data was collected using the "internal audit" keyword and analyzed to identify publication trends, author collaborations, and citation patterns. The results showed that the number of publications on internal audits continues to increase, with 2020 being the most productive year, with 80 articles (16.33%). The United States leads in the number of articles and citations, followed by Malaysia and other countries. Authors such as Eulerich Marc and institutions such as Brigham Young University are among the most productive in this study. The article " Influence of Audit Committee and Internal Audit Function Effectiveness on Enterprise Risk Management Adoption" by Callahan et al. is the most cited. The implications of this study show the importance of the evolution of the role of internal audit in risk management, control, and organizational governance, especially in the era of digitalization. Then, for further research evolution, other software and visualization methods can be used besides VOSviewers, such as CiteSpace or Gephi, to provide more comprehensive insights into the structure of internal audit research.
Bibliometric Analysis of The Development of Forensic Audit Research Based on VOS-Viewer Kurniawan, Sunny Agung; Mayuri, Ni Kadek Lila; Fitriana, F.; Santoso, Rachmat Agus
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.1013

Abstract

This study aims to analyze the development and trends of research in forensic auditing through a bibliometric approach using VOSviewer software. Focusing on publications from 2012 to 2024, the study evaluates key themes, collaborations between researchers, and the relationship between methodology and geographic context. The method used is bibliometric analysis with a network visualization, overlay, and density approach, which maps keywords from related literature to identify thematic patterns and associations. The results of the study show three main thematic clusters. The first cluster highlights the relationship between forensic auditing and economic development, focusing on methodologies and contributions to economic growth. The second cluster emphasizes an empirical approach that uses primary and secondary data to evaluate the influence of certain variables in forensic audits. The third cluster focuses on the local context, particularly Indonesia, focusing on the application of technology in detecting and preventing economic crimes. The overlay visualization also reveals the evolution of research themes, from early conceptual issues such as "economy" and "methodology" to applicable topics such as "technology" and "crime." The study found that collaboration between researchers, institutions, and countries is crucial in expanding the scope of research and integrating technological innovations such as blockchain and data mining. These findings provide in-depth insights into trends, research gaps, and opportunities for future exploration, helping to strengthen the role of forensic audits in supporting financial transparency and accountability.  
Co-Authors Anisa, Asti Sri Bahrul, Bahrul Bria, Valerianus Dachlan, Fitriana Devi, Rini Fitrianti Dian, Mochamad Ronald Febriani, Asri Firdausi, Qonita FITRI ANA Fitriana Fitriana Fitriana, F. Ghoriyyudin, Aghry Gulo, Nurdelima Halawa, Diperhatikan Heryana, Regina Putri Iskandarsyah, A Deni Kau, Sasmita Trimoelya Kurniawan, Sunny Agung Kuswara, Zakaria Lila Mayuri, Ni Kadek Luthfi, Dwi Manulang, Novrianti Marpaung, Wilson Masitoh, Imas Mayuri, Ni Kadek Lila Natasya, Anisha Nazara, Desman Serius Nugraha, Ramlan Indra Nur Hayati Nurachman, Indriyani Astuti Pasaribu, Marsel Rahmat, Faisal Rukhviyanti, Novi Safitri, Sari Sopriyanti, Mita Suandani, Risma Sulastri Sulastri Yanti Hulu, Asesi Winda