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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah International Journal of Education, Social Studies, And Management (IJESSM)
Mediana, Anastasya Mechta
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Economics, Econometrics & Finance Education Social Sciences Other

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Studi Literatur : Audit Aset Biologis Mediana, Anastasya Mechta; Mandag, Herny Ria; Ratnawati, Tri
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 3 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i3.22812

Abstract

Penelitian ini bertujuan untuk mengevaluasi praktik pengendalian internal dan audit aset biologis pada perusahaan pertanian di Indonesia. Penelitian ini menggunakan metode tinjauan literature dan wawancara untuk mengumpulkan data. Penelitian ini juga memberikan rekomendasi seperti : mengembangkan panduan spesifik yang lebih rinci untuk mengatur pengukuran, pengungkapan, dan audit aset biologis. meningkatkan investasi dalam teknologi canggih seperti drone, sensor, dan sistem informasi geografis untuk membantu pengukuran dan pemantauan aset biologis. mengadakan program pelatihan khusus untuk auditor yang berfokus pada audit aset biologis. mendorong kolaborasi antara auditor, manajemen perusahaan, ahli biologi, dan agronomis. meningkatkan regulasi dan pengawasan terhadap pelaporan dan audit aset biologis, Penelitian ini diharapkan dapat memberikan kontribusi untuk meningkatkan kualitas pelaporan keuangan dan transparansi informasi terkait aset biologis pada perusahaan pertanian di Indonesia
Implementation of Artificial Intelligence in Fraud Detection and Prevention in Internal Audit: (Case Study in the Banking Sector) Mediana, Anastasya Mechta; Sandari, Tries Ellia
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 3 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i3.532

Abstract

This study discusses the application of Artificial Intelligence (AI) in internal audit in the banking sector, with a focus on fraud detection and prevention. In the digital era, the need for efficiency and accuracy in auditing is increasingly pressing, and AI offers an innovative solution. Through real-time big data analysis, AI can identify suspicious patterns and anomalies that may be missed by traditional methods. This study uses a qualitative approach with interviews and questionnaires to employees in the banking sector. The results show that the application of AI improves the efficiency of the audit process, reduces human error, and increases customer trust. However, challenges in auditor training and data management remain a concern. Recommendations for the development of AI usage policies and periodic training for auditors are proposed to maximize the benefits of this technology.
Studi Literatur : Audit Aset Biologis Mediana, Anastasya Mechta; Mandag, Herny Ria; Ratnawati, Tri
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 3 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i3.22812

Abstract

Penelitian ini bertujuan untuk mengevaluasi praktik pengendalian internal dan audit aset biologis pada perusahaan pertanian di Indonesia. Penelitian ini menggunakan metode tinjauan literature dan wawancara untuk mengumpulkan data. Penelitian ini juga memberikan rekomendasi seperti : mengembangkan panduan spesifik yang lebih rinci untuk mengatur pengukuran, pengungkapan, dan audit aset biologis. meningkatkan investasi dalam teknologi canggih seperti drone, sensor, dan sistem informasi geografis untuk membantu pengukuran dan pemantauan aset biologis. mengadakan program pelatihan khusus untuk auditor yang berfokus pada audit aset biologis. mendorong kolaborasi antara auditor, manajemen perusahaan, ahli biologi, dan agronomis. meningkatkan regulasi dan pengawasan terhadap pelaporan dan audit aset biologis, Penelitian ini diharapkan dapat memberikan kontribusi untuk meningkatkan kualitas pelaporan keuangan dan transparansi informasi terkait aset biologis pada perusahaan pertanian di Indonesia
Implementation of Artificial Intelligence in Fraud Detection and Prevention in Internal Audit: (Case Study in the Banking Sector) Mediana, Anastasya Mechta; Sandari, Tries Ellia
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 3 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i3.532

Abstract

This study discusses the application of Artificial Intelligence (AI) in internal audit in the banking sector, with a focus on fraud detection and prevention. In the digital era, the need for efficiency and accuracy in auditing is increasingly pressing, and AI offers an innovative solution. Through real-time big data analysis, AI can identify suspicious patterns and anomalies that may be missed by traditional methods. This study uses a qualitative approach with interviews and questionnaires to employees in the banking sector. The results show that the application of AI improves the efficiency of the audit process, reduces human error, and increases customer trust. However, challenges in auditor training and data management remain a concern. Recommendations for the development of AI usage policies and periodic training for auditors are proposed to maximize the benefits of this technology.
Co-Authors Mandag, Herny Ria Sandari, Tries Ellia Tri Ratnawati