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All Journal Jurnal Informasi dan Teknologi Journal of Economic Education and Entrepreneurship Studies Jurnal Publikasi Ekonomi dan Akuntansi
Sifera Patricia Maithy
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Financial Literacy Management and Its Influence on Corporate Investment Decision Making in the Era of Digitalization Khaldun, Faiz Khaldun; Pratiwi Hamzah; Evinalia Yeba; A.Musyarrafah Vetriyani; Sifera Patricia Maithy
Jurnal Informasi dan Teknologi 2024, Vol. 6, No. 2
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jidt.v6i2.562

Abstract

This research analyzes financial literacy management and its influence on investment decision-making in the era of digitalization, with a case study on OVO company. Using a qualitative approach, the study explores how effective financial literacy, supported by digital technology, can enhance the efficiency, accuracy, and quality of investment decisions. In-depth interviews with key informants at OVO revealed that strong financial literacy, combined with the adoption of technologies such as big data analytics and machine learning, plays a crucial role in identifying profitable investment opportunities and managing risks. Additionally, ongoing training and skills development in financial technology are essential in addressing challenges posed by technological changes and regulations. The findings indicate that integrating financial literacy and digital technology not only improves operational performance and transparency but also builds stakeholder trust. Challenges identified include cybersecurity risks, adaptation to new technologies, and complex data management. Recommendations include enhancing security strategies, providing continuous training, and developing integrated data management systems. This research provides valuable insights for other companies in managing financial literacy and investment decision-making in the digital era.
Opportunities and Challenges in Integrating Artificial Intelligence into Financial Auditing Pratiwi Hamzah; Evinalia Yeba; Sifera Patricia Maithy; Gema Borneo Poetra
Journal of Economic Education and Entrepreneurship Studies Vol. 5 No. 4 (2024): VOL. 5, NO. 4 (2024): JE3S, DESEMBER 2024
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v5i4.4563

Abstract

This research examines the opportunities and challenges in the integration of Artificial Intelligence (AI) in the financial audit process in the era of the Industrial Revolution 4.0. AI has great potential to improve audit efficiency and accuracy by automating routine tasks, detecting anomalies, and reducing human error in financial reporting. However, the application of this technology is not free from significant challenges, such as limited auditor expertise in using AI, transparency of algorithms that often function as “black boxes,” and data security and privacy risks.This research uses a qualitative approach with a literature study method, analyzing secondary data from scientific journals, industry reports, and related regulatory documents. The results show that although AI is capable of automating many routine tasks, auditors still play an important role in assessing the results produced by AI. Existing challenges, such as limited auditor knowledge and algorithm transparency issues, can be addressed through intensive training and the development of easier-to-understand algorithms.In conclusion, AI can strengthen the audit process if implemented appropriately, providing benefits in terms of efficiency and accuracy. However, its successful implementation relies heavily on auditors' ability to adapt to the technology and the development of solutions that address the challenges.
Analisis Pengaruh Tingkat Penyelesaian Tindak Lanjut Rekomendasi Hasil Pemeriksaan BPK dan Kemandirian Keuangan terhadap Indeks Pembangunan Manusia di Provinsi Kalimantan Tengah Periode 2019-2023: Risenawati, Olivia Julia Nesya; Muhammad Ichsan Diarsyad; Ade Yuniati; Sifera Patricia Maithy
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7232

Abstract

The Human Development Index (HDI) is a key indicator of regional development success through health, education, and living standard dimensions, where its achievement is significantly influenced by governance and fiscal capacity. This study aims to analyze the effect of the Completion Level of BPK's Audit Recommendation Follow-Up (TLRHP) and Financial Independence on HDI in Central Kalimantan Province for the 2019-2023 period. Based on Stewardship Theory, the local government is positioned as a steward of public trust responsible for converting the budget into community welfare through audit accountability and financial independence. Multiple linear regression analysis on panel data is the quantitative method employed in this study covering 15 local government entities with a total of 75 observations. In its testing, this study applies Natural Logarithm (LN) transformation to mitigate non-normal data variance to meet valid regression model criteria. The partial results show that the TLRHP Completion Level has a positive and significant effect on HDI. This provides evidence that every rupiah saved from inefficiency through audit follow-up, as stated in the Regional Audit Result Summary (IHPD) document, can optimize public sector spending. Furthermore, Financial Independence is also proven to have a positive and significant effect on HDI, indicating that regional fiscal flexibility facilitates the independent funding of basic service innovations. Both variables have a considerable impact at the same time, with a 23.7 percent coefficient of determination. The policy implications of this research emphasize that compliance with BPK recommendations is not merely an administrative obligation but a strategic mechanism for local governments in Central Kalimantan to ensure budget effectiveness in improving the quality of life sustainably.         
Co-Authors A.Musyarrafah Vetriyani Ade Yuniati Evinalia Yeba Gema Borneo Poetra Hamzah, Pratiwi Khaldun, Faiz Khaldun Muhammad Ichsan Diarsyad Risenawati, Olivia Julia Nesya