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All Journal Business Innovation and Entrepreneurship Journal Jurnal Ecoment Global: Kajian Bisnis dan Manajemen International Journal of Economics Development Research (IJEDR) Al Iman: Jurnal Keislaman dan Kemasyarakatan JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Jurnal Ilmiah Wahana Pendidikan Oikos - Nomos : Jurnal Kajian Ekonomi dan Bisnis Journal of Islamic Education Leadership Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Ar-Rihlah : Jurnal Keuangan dan Perbankan Syariah ANWARUL: Jurnal Pendidikan dan Dakwah MASALIQ: Jurnal Pendidikan dan Sains Jurnal Ekonomi Manajemen Akuntansi Jurnal Ekonomi Kreatif Indonesia Multifinance INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) JINNSA : Jurnal Interdisipliner Sosiologi Agama Zona Education Indonesia Moneter : Jurnal Ekonomi dan Keuangan Accounting Student Research Journal Veteran Economics, Management & Accounting Review Jurnal Akuntansi Keuangan Dan Perpajakan Journal of Business Economics and Management IPSSJ Aksyana : Jurnal Akuntansi dan Keuangan Islam Al Iman: Jurnal Keislaman dan Kemasyarakatan
Harry Z. Soeratin
Universitas Islam Negeri Sunan Gunung Djati
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : JOURNAL SCIENTIFIC OF MANDALIKA (JSM)

 1 
Evaluasi Penggunaan Artificial Intelligence dalam Audit Forensik Pada Pandangan Mahasiswa dan Praktisi Akuntansi Tahun 2020-2025 Pasaribu, Marsel; Harry Z Soeratin
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 5 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss5pp1370-1380

Abstract

Abstract: This study aims to disseminate the use of Artificial Intelligence (AI) in forensic audits from the perspective of accounting students and practitioners in Indonesia in 2020-2025. The method used in this study is qualitative analysis with data collection through interviews and surveys of relevant respondents. The results of the study indicate that the use of AI can improve the efficiency and effectiveness of the audit process, as well as help in identifying anomalies and suspicious patterns in financial statements. However, there are challenges in implementing this technology, including the need for better training and understanding of AI among auditors. This study provides recommendations for improving the integration of AI in forensic audit practices in Indonesia.
Co-Authors Aghry Ghoriyyudin Amanda Sabrina Nadyaputri Aristiati, Mujahidah Asep Irfan Fanani Astuti Nurachman, Indriyani Asyari Ayu Winda Amalia Bin Karnoto, Suparjito Davin Raditya Dedi Rahmanto Dessy Afriyani Dewi Krisna Murti Diana, Aan Dwi Ajeng Maulidya Makalao Dwi, Salma Fajarina, Angelica Gulo, Nurdelima Hasan, Nugraha Indarti, Desty Indriyani Astuti Nurachman Kurnia, Dian Salshabila Kurniawan, Sunny Agung Kuswara, Zakaria Mayuri, Ni Kadek Lila Meisharini, Keisya Genia Miftah, Munasiron Mutaqien, Nayla Khairunnisa Najma Muthia Kanza Natasya, Anisa Natasya, Anisha Novrianti Manulang Nugraha, Ramlan Indra Nugroho, Angelica Pasaribu, Marsel Puar, Aditya Regina Putri Heryana Riahta, Evelyn Roviani, Heni Sabrina, Ananda Paula Sakroni Saputro, Aris Sari, Retna Sekar Arum, Lingga Tarigan, Kherenz Natasha Olivia Widya Wiratami Wira Natali Angeline Lumban Gaol Wulandari, Tesa Ika Zainudin, Ali Zein, Faza Auliana