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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) International Journal of Business and Applied Economics (IJBAE) Economics, Business, Accounting & Society Review
Panggeso, Anastasia Gloria
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Analysis of The Use of AI in Detecting Managerial Fraud: Systematic Literature Review Nadila, Nadila; Panggeso, Anastasia Gloria; Usman, Asri; Mediaty, Mediaty
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 3 (2024): Jurnal Riset Akuntansi dan Keuangan. Desember 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i3.75231

Abstract

This article discusses the role of artificial intelligence (AI) in managerial fraud detection, a critical issue for many organizations. In recent years, technology has driven the use of AI to identify and prevent fraud, such as misleading financial statements and asset misappropriation. AI offers a more sophisticated approach than traditional techniques, using big data analytics and machine learning algorithms to detect suspicious patterns with high accuracy. By leveraging historical and real-time data, AI systems can spot anomalies that humans might miss. The application of this technology increases the efficiency of fraud detection and helps organizations take more proactive preventive measures, potentially reducing the cost of investigations and litigation. However, challenges such as ethical issues, data privacy, and algorithm transparency need to be addressed. Overall, the potential for AI to improve integrity and accountability in management is significant, making it a critical tool in maintaining organizational health. With the ever-increasing complexity of the business environment, the use of AI in managerial fraud detection is expected to continue to grow.
MELAMPAUI BATAS PENGLIHATAN MANUSIA: PERAN AI DALAM MENDETEKSI FRAUD PADA PROSES AUDIT TINJAUAN LITERATUR SISTEMATIS Syahfir, Hasri Ainun; Panggeso, Anastasia Gloria; Amiruddin, Amiruddin; Syamsuddin, Syamsuddin
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.641

Abstract

The purpose of this study is to systematically review the existing literature on the role of AI in preventing and uncovering financial statement fraud in the auditing process, particularly in identifying anomaly patterns that are often difficult for auditors to detect manually. The study also aims to identify the challenges faced in implementing AI in auditing processes. The method used in this research is the Systematic Literature Review (SLR), where relevant literature is identified, selected based on inclusion and exclusion criteria, analyzed, and interpreted to provide a comprehensive overview of the topic. The results show that AI holds significant potential for detecting fraud and enhancing the effectiveness of the audit process. However, several challenges must be addressed, such as data quality and availability, limitations regarding the interpretability and transparency of AI models, resistance to change, and a lack of understanding of how AI functions. Additionally, data security and privacy aspects must be considered to ensure that AI implementation is carried out optimally and responsibly
The Meaning of Accounting: Exploring the Experiences of Local Business Actors (Case Study of Traditional Coffee Shop) Nadila, Nadila; Panggeso, Anastasia Gloria; Said, Darwis
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 3 (2025): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i3.1765

Abstract

MSMEs are key players in the economy of Indonesia, but they often encounter difficulties in managing their finances, especially when it comes to creating accurate financial documents that adhere to accounting regulations. In regions such as North Kolaka, which are remote, these challenges are further exacerbated by the lack of access to formal accounting education and resources. This study aims to explore the experiences of Micro, Small, and Medium Enterprises (MSMEs) in North Kolaka, especially Warkop Bunda, in managing accounting and finance. Using a qualitative descriptive approach, this study analyzes simple financial recording practices and the meaning of accounting for business actors. The results show that although business owners rely on practical manual recording, they face significant obstacles, such as limited knowledge and resources to implement formal accounting. Financial recording functions more as a cash flow control tool and reflects social responsibility towards family and society. These findings highlight the need for accounting education and training that is appropriate to local needs, as well as a simpler accounting system to improve the efficiency of financial management. Hence, this study provides new insights for the development of policies and mentoring programs for MSMEs in the region.
Transparency and Accountability in Public Financial Reporting: Implementation and Challenges in the Digital Era: A Systematic Literature Review Panggeso, Anastasia Gloria; Nirwana; Haliah
International Journal of Business and Applied Economics Vol. 3 No. 6 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i6.11875

Abstract

Government agencies are tasked with carrying out government operational activities. Transparency and public accountability are very important to prevent fraud that is detrimental to the country. For this reason, a system is needed that is able to increase optimal performance. Transparent and accountable financial management is the key to realizing good governance. Digital technology supports transparency in government reporting. Public sector accounting systems play an important role in providing relevant and reliable information, helping government institutions to be accountable for their performance to the public. The implementation of public sector accounting is expected to increase transparency, accountability and better decision making. This research highlights the importance of integrating public sector accounting to strengthen accountability and transparency in government organizations.
Systematic Review of Investment Risks and Stock Returns: Evidence on ESG, Policy Uncertainty, and Institutional Behavior Nadila, Nadila; Panggeso, Anastasia Gloria; Syarifuddin, Syarifuddin; Darmawati, Darmawati
Economics, Business, Accounting & Society Review Vol. 4 No. 1 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i1.210

Abstract

Investment in capital markets is inherently exposed to various forms of risks, which directly impact stock returns. Understanding the relationship between risk and return is crucial for investors aiming to make informed decisions. This study aims to explore how investment risks—particularly those related to climate policy uncertainty, macroeconomic instability, and environmental conditions—affect stock returns, and to assess whether institutional investors can mitigate such impacts. To address these objectives, this research adopts a Systematic Literature Review (SLR) methodology, synthesizing findings from high-impact journals indexed in Scopus. The analysis reveals that economic policy uncertainty and environmental degradation significantly increase market volatility, especially in sectors sensitive to regulation such as energy, finance, and real estate. Additionally, institutional investors—due to their analytical capacity, access to information, and diversification strategies—are shown to reduce the adverse effects of investment risk on portfolio performance. Furthermore, ESG factors and investor behavior, including herding and sentiment dynamics, play an increasingly critical role in shaping risk-return profiles. The study highlights the importance of integrating risk indicators such as macroeconomic variables, ESG metrics, and policy uncertainty into predictive return models. These findings offer actionable insights for investors and policymakers seeking to optimize investment strategies under uncertainty. By clarifying the link between investment risk and stock returns, this research contributes to a deeper understanding of risk management in emerging and developed markets alike.
Co-Authors Amiruddin Amiruddin Darmawati Darmawati Darwis Said, Darwis Haliah, Haliah Mediaty Nadila, Nadila Nirwana Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syarifuddin Syarifuddin Usman, Asri