Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Jumat Ekonomi: Jurnal Pengabdian Masyarakat Soedirman Accounting, Auditing and Public Sector Journal
Renaldi, Natashia
Unknown Affiliation
Economics, Econometrics & Finance Education Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Penentuan Harga Pokok Produksi Produk Bubur Ayam dengan Metode Variable Costing Umam, Khoerul; Halisa, Siti Nur; Nurfitria, Nurfitria; Renaldi, Natashia; Saputra, Jennifer Villya; Surachman, Ade Elza
Jumat Ekonomi: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Agustus
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/abdimasekon.v5i2.4869

Abstract

Di Indonesia, bisnis kuliner Usaha Mikro Kecil Menengah semakin maju. Namun, para pelaku usaha masih banyak mengalami kendala, diantaranya adalah dalam menghitung harga pokok produksi. Pengabdian ini menggunakan pendekatan kualitatif melalui wawancara langsung dengan usaha bubur ayam Pak Maman. Hasil analisis menunjukkan jumlah biaya produksi Usaha Mikro Kecil dan Menengah Bubur Ayam Pak Maman dalam jangka waktu satu bulan adalah Rp10.200.000,00, dengan HPP per porsi sebesar Rp. 4.533,3. Harga jual produk per porsinya adalah Rp. 10.000, menghasilkan margin keuntungan 120,6%. Metode Variable Costing membantu Usaha Pak Maman dalam menetapkan harga jual yang kompetitif dan meningkatkan efisiensi operasional.
Penentuan Harga Pokok Produksi Produk Bubur Ayam dengan Metode Variable Costing Umam, Khoerul; Halisa, Siti Nur; Nurfitria, Nurfitria; Renaldi, Natashia; Saputra, Jennifer Villya; Surachman, Ade Elza
Jumat Ekonomi: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/abdimasekon.v5i2.4869

Abstract

Di Indonesia, bisnis kuliner Usaha Mikro Kecil Menengah semakin maju. Namun, para pelaku usaha masih banyak mengalami kendala, diantaranya adalah dalam menghitung harga pokok produksi. Pengabdian ini menggunakan pendekatan kualitatif melalui wawancara langsung dengan usaha bubur ayam Pak Maman. Hasil analisis menunjukkan jumlah biaya produksi Usaha Mikro Kecil dan Menengah Bubur Ayam Pak Maman dalam jangka waktu satu bulan adalah Rp10.200.000,00, dengan HPP per porsi sebesar Rp. 4.533,3. Harga jual produk per porsinya adalah Rp. 10.000, menghasilkan margin keuntungan 120,6%. Metode Variable Costing membantu Usaha Pak Maman dalam menetapkan harga jual yang kompetitif dan meningkatkan efisiensi operasional.
LITERATURE REVIEW: LEVERAGING ARTIFICIAL INTELLIGENCE IN AUDITING FOR DETECTING FRAUD Puspitarini, Dewi Anggun; Kanivia, Aan; Renaldi, Natashia; Saputra, Jennifer Villya; Sandi, Septian Eris
Soedirman Accounting, Auditing and Public Sector Journal Vol 4 No 2 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.2.19531

Abstract

This article examines the role of Artificial Intelligence in auditing with a specific focus on fraud detection, drawing on findings from a systematic literature review and bibliometric analysis. The study highlights how the rapid growth of digital data has made traditional sampling methods less effective, increasing the need for AI-based tools capable of analyzing full populations of transactions. The literature shows that machine learning models such as CART, neural networks, and ensemble techniques significantly improve anomaly detection accuracy while reducing audit processing time. Using the PRISMA framework, the analysis identifies publication trends, dominant authors, key institutions, and frequently occurring keywords related to AI and fraud detection. The results reveal that AI enhances audit quality by identifying patterns that are difficult for manual procedures to capture, but its effectiveness depends on cybersecurity readiness, auditor digital competence, and overall organizational support. Although AI improves efficiency, human judgment remains essential for interpreting results and assessing qualitative factors that algorithms cannot evaluate. The study concludes that AI will continue to play an important role in fraud detection, provided that organizations strengthen their digital infrastructure, ensure proper training, and integrate technology with sound governance practices.
Co-Authors Halisa, Siti Nur Kanivia, Aan Khoerul Umam, Khoerul Nurfitria, Nurfitria Puspitarini, Dewi Anggun Sandi, Septian Eris Saputra, Jennifer Villya