Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
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This Author published in this journals
All Journal International Journal of Educational and Life Sciences (IJELS) International Journal of Economic Research and Financial Accounting
Dea Saufika Mobilingo
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Religion Humanities Economics, Econometrics & Finance Public Health Social Sciences Other

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Activity Based Costing & Time-Driven-Activity- Based-Costing In Increase Performance: A Review Literature Mustafa, Mifta; Dea Saufika Mobilingo; Asri Asri; Mediaty Mediaty
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.246

Abstract

This study aims to classify differences in the characteristics of the impact of implementing ABC and TDABC in improving company performance. The method follow the Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA). The database search was done through science direct, emerald, cambridge, and Synta from 2017 to 2021. There are 93 articles, but after a screening test, only 20 articles were included. The results indicate that both ABC and TDABC can improve performance through the effectiveness and efficiency of production costs. However, both have different characteristics that must be considered in the implementation process. The implication of this study is to provide insight to management for considering the use of A B C and TDABC.
The Role of Artificial Intelligence Technology in Financial Audit Process: Challenges and Opportunities Nadila; Dea Saufika Mobilingo; Amiruddin; Syamsuddin
International Journal of Educational and Life Sciences Vol. 2 No. 12 (2024): December 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i12.2717

Abstract

This study systematically reviews the role of artificial intelligence (AI) in financial audit, identifying the opportunities and challenges posed by the transformation of the profession. Using a systematic literature review (SLR) approach based on the Petticrew and Roberts framework, the study covers empirical research between 2019 and 2024. The review results show that AI contributes to audit efficiency, accuracy, and productivity, primarily through automation of data analysis, anomaly detection, and predictive analytics for risk assessment. Critical factors for successful AI adoption include a robust technology infrastructure and a workforce with adequate analytical-technical skills. Key challenges include data privacy issues, ethics, and the shortage of AI experts in audit. The study also notes a shift in research focus from simply adopting AI to its impact on the role of auditors and audit quality. The findings offer guidance to accounting firms, educators, and regulators in developing policies and curricula that support the integration of AI in audit. The review provides insights for future professionals in navigating a technology-driven audit environment.
Co-Authors Amiruddin Asri Asri Mediaty Mustafa, Mifta Nadila Syamsuddin