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All Journal Jurnal Manajemen Terapan dan Keuangan Owner : Riset dan Jurnal Akuntansi Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ar-Ribh West Science Accounting and Finance
Syahfir, Hasri Ainun
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Humanities Economics, Econometrics & Finance Social Sciences

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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
Analisis Dampak Implementasi AI Dalam Proses Pengambilan Keputusan Manajerial Terhadap Etika Bisnis dan Keberlanjutan Organisasi: A Systematic Literature Review Insirat, Mutahira Nur; Syahfir, Hasri Ainun; Usman, Asri; Mediaty, Mediaty
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2525

Abstract

This study systematically examines the impact of artificial intelligence (AI) implementation on managerial decision-making and its implications for business ethics and organizational sustainability. Using a Systematic Literature Review (SLR) methodology, this study identifies key trends from studies published between 2021 and 2024. Key findings suggest that AI implementation has the potential to improve operational efficiency and innovation but also brings significant ethical challenges, particularly related to algorithmic bias and lack of transparency. Ethical awareness among managers plays a crucial role in ensuring the fair and responsible use of AI. This study highlights the importance of integrating ethical considerations into AI implementation strategies to support organizational sustainability. In conclusion, while AI can accelerate the achievement of sustainability goals, its successful adoption is highly dependent on decision-makers' adequate understanding and application of ethics.
SISTEM INFORMASI AKUNTANSI BERBASIS BLOCKCHAIN: PENDEKATAN ALTERNATIF UNTUK MENINGKATKAN KEPATUHAN PAJAK Insirat, Mutahira Nur; Syahfir, Hasri Ainun; Said, Darwis
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 2 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i2.44501

Abstract

Data dari Organization for Economic Co-operation and Development (OECD) menunjukkan bahwa proporsi rasio pajak Indonesia terhadap Produk Domestik Bruto (PDB) pada tahun 2019-2020 berada di posisi ketiga terbawah, yaitu 10,1%. Hal ini menunjukkan bahwa kepatuhan pajak di Indonesia masih rendah dibandingkan dengan negara lain. Sistem informasi akuntansi yang efektif diperlukan agar perusahaan dapat menerapkan, mencatat dan melaporkan prosedur yang tepat dalam kepatuhan pajak. Ketidakpatuhan dapat menimbulkan berbagai konsekuensi, mulai dari sanksi finansial hingga investigasi kriminal yang mengancam daya saing perusahaan. Oleh karena itu, OECD menyelidiki berbagai pendekatan untuk meningkatkan kepatuhan pajak bisnis, termasuk teknologi blockchain. Meskipun penelitian blockchain terus berkembang, belum ada yang melihat bagaimana teknologi ini dapat mempengaruhi sektor pajak. Manajemen kepatuhan pajak sering kali didefinisikan sebagai area tanggung jawab perusahaan yang independen karena memastikan kepatuhan pajak dalam proses bisnis adalah tugas yang kompleks dan menantang. Meskipun demikian, kepatuhan pajak harus dimasukkan ke dalam proses bisnis untuk memungkinkan kepatuhan sesuai desain dan menghasilkan proses yang efisien. Kami menyelidiki apakah teknologi blockchain dapat meningkatkan kepatuhan pajak dengan merancang proses bisnis yang sesuai. Kami menyediakan desain konseptual dan prototipe untuk mengimplementasikan proses yang patuh dalam konteks pajak pertambahan nilai untuk mencapai tujuan ini
Islamic Equity Investment Under Fiscal Pressure: Evaluating the Impact of Indonesia’s VAT Increase on Sharia-Compliant Markets Insirat, Mutahira Nur; Syahfir, Hasri Ainun; Darmawati, Darmawati; Rasyid, Syarifuddin
Jurnal Ar-Ribh Vol 8, No 2 (2025): October 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the implications of Indonesia’s Value Added Tax (VAT) increase from 11% to 12%, effective January 1, 2025, on Sharia-compliant equity markets. Introduced as part of broader fiscal reforms, the policy aims to strengthen state revenue while exempting essential goods to minimize public burden. Using a qualitative exploratory approach, the study analyzes the impact of this fiscal shift on investor sentiment, market behavior, and sectoral performance. Results reveal that the VAT hike may reduce consumer purchasing power and corporate profitability, especially in consumption-driven sectors, thus increasing market volatility. Conversely, sectors such as healthcare, technology, and halal fintech demonstrate resilience and alignment with Sharia principles. From an Islamic finance perspective, the VAT policy is acceptable if it fulfills the objectives of maqasid al-shariah, particularly justice and protection for vulnerable groups. The study concludes that incorporating ethical investment frameworks and promoting strategic sectoral diversification can help Islamic equity investors manage risks and harness long-term opportunities amid fiscal tightening.
Navigating the 12% VAT Increase in Indonesia: Challenges and Opportunities for Equity Investors in the Context of Islamic Finance Insirat, Mutahira Nur; Syahfir, Hasri Ainun; Darmawati, Darmawati; Rasyid, Syarifuddin
Jurnal Ar-Ribh Vol. 8 No. 2 (2025): October 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/bdb97z47

Abstract

This study examines the economic and investment implications of Indonesia’s Value Added Tax (VAT) increase from 11% to 12%, effective January 1, 2025, within the framework of Islamic finance. The policy, part of a broader fiscal reform, aims to enhance state revenue, promote sustainable development, and strengthen fiscal stability, while applying the higher rate only to luxury goods and services. Using an exploratory qualitative approach, this research analyzes both challenges and opportunities arising for equity investors in the Indonesian capital market. Findings reveal that the VAT increase may reduce consumer purchasing power, particularly affecting consumption-driven sectors such as consumer goods and retail, thereby increasing market volatility and reducing short-term profitability. However, sectors less affected by the policy such as healthcare, technology, and halal finance present diversification opportunities aligned with Shariah principles. From an Islamic finance perspective, taxation is permissible when implemented with fairness (‘adl) and aimed at public welfare (maslahah), ensuring that vulnerable groups remain protected. The study highlights that investors integrating Shariah ethics, risk management, and sustainability considerations can navigate fiscal adjustments more effectively. Overall, the VAT increase, while posing short-term market challenges, may lead to long-term fiscal resilience and responsible investment opportunities under a just and transparent Islamic economic framework.
Building Public Trust: The Role of AI in Preventing and Exposing Fraudulent Financial Reporting in the Public Sector – a Systematic Literature Review Syahfir, Hasri Ainun; Nirwana; Haliah
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1322

Abstract

Undetected financial reporting fraud can undermine public trust in the government. Artificial Intelligence (AI) has emerged as a potential solution to detect and uncover financial reporting fraud more quickly and accurately. AI offers real-time big data analysis capabilities, which can help prevent misuse of public funds. The purpose of this study is to systematically review the existing literature on the role of AI in preventing and uncovering financial reporting fraud in the public sector, and to identify ethical and regulatory challenges in its implementation. The method used in this study is a Systematic Literature Review (SLR), where relevant literature is identified, screened based on inclusion and exclusion criteria, analyzed, and interpreted to provide a comprehensive overview of the topic. The results show that AI has great potential in improving the efficiency of fraud detection and strengthening public trust in government financial management. However, this study also highlights key challenges in the implementation of AI, including ethical, privacy, and bias issues, as well as the need for regulations that support the responsible use of AI.
Co-Authors Amiruddin Amiruddin Darmawati Darmawati Darwis Said, Darwis Haliah, Haliah Insirat, Mutahira Nur Mediaty Nirwana Panggeso, Anastasia Gloria Rasyid, Syarifuddin Syamsuddin Syamsuddin Usman, Asri