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All Journal Jurnal Informasi dan Teknologi Journal of Economic Education and Entrepreneurship Studies Jurnal Riset Akuntansi
Sifera Patricia Maithy
Unknown Affiliation
Computer Science & IT 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 Keandalan Laporan Keuangan dalam Penerapan Cloud Accounting Aulia Shancai Dwi Arini; Sifera Patricia Maithy
Jurnal Riset Akuntansi Vol. 3 No. 2 (2025): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i2.3442

Abstract

The development of information technology has driven a transformation in the accounting system, one of which is through the implementation of cloud accounting. This system provides ease of access, efficiency, and real-time data updates. However, questions regarding the reliability of the financial reports produced remain. This article aims to analyze the extent to which the cloud accounting system can produce reliable financial reports, taking into account aspects of data security, input quality, system integration, and compliance with accounting standards. This research was conducted by conducting a literature study of various academic literature and related regulations. The results of the analysis show that cloud accounting has great potential to improve the reliability of financial reports, as long as it is supported by a reliable security system, adequate internal control, and high user competence. This article also identifies the challenges and opportunities that arise from the implementation of cloud accounting in financial reporting, as well as its implications for the audit process in the digital era.
Co-Authors A.Musyarrafah Vetriyani Aulia Shancai Dwi Arini Evinalia Yeba Gema Borneo Poetra Hamzah, Pratiwi Khaldun, Faiz Khaldun