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All Journal Jurnal Akuntansi dan Governance JAKPI
Army, Elwiyani
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Economics, Econometrics & Finance Environmental Science Social Sciences

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FOBIA MAHASISWA DALAM MENGIKUTI MATA KULIAH PERPAJAKAN Army, Elwiyani
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 1 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i1.4118

Abstract

Penelitian ini bertujuan untuk mengungkap dan menjelaskan makna fobia atau ketakutan mahasiswa dalam mengikuti mata kuliah perpajakan. Penelitian ini menggunakan metode kualitatif dengan pendekatan fenomenologi transendental. Jumlah informan  dalam penelitian ini berjumlah 5 mahasiswa. Untuk membentuk kesadaran informan dalam penelitian ini pengambilan datanya dilakukan dengan wawancara kepada 5 informan yaitu mahasiswa. Berdasarkan dari hasil penelitian bahwa makna fobia yang terungkap adalah fobia mahasiswa dalam mengikuti pembelajaran mata kuliah pajak merupakan bentuk ketakutan mahasiswa terhadap dosen , kurang paham materi ,dan metode pembelajaran yang diterapkan kurang menarik.
Peran Artificial Intelligence dalam Meningkatkan Kualitas Audit: Tinjauan Literatur Sistematis Fadilla, Alya; Army, Elwiyani; Rustam, Yunda Dwi Putri; Indrijawati, Aini; Pontoh, Grace T.
Jurnal Akuntansi dan Governance Vol. 5 No. 2 (2025): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.5.2.145-165

Abstract

Objectives: This study aims to explore the role of AI in improving audit quality.Design/method/approach: This study used the Systematic Literature Review (SLR) method to explore the use of AI in auditing. The object of this study was scholarly articles published between 2018-2023. The articles covered the use of AI to optimize the efficiency, accuracy and reliability of the audit process.Results/findings: The results showed that AI is able to automate routine tasks, detect fraud, and identify risks more quickly and accurately than traditional methods. Technologies such as blockchain, machine learning, and advanced data analytics contribute significantly to data-driven decision-making, which improves the overall quality of audits.Theoretical contribution: This research contributes to the literature by expanding the understanding of how AI technologies can improve audit qualityPractical contribution: This research provides practical guidance for auditors and companies to optimally utilize AI technologiesLimitations: This study relies on secondary literature and potential bias in data interpretation, so future research is recommended to explore the empirical impact of AI implementation on audits in different sectors.
Co-Authors Fadilla, Alya Grace T. Pontoh Indrijawati, Aini Rustam, Yunda Dwi Putri