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All Journal Jurnal Ilmiah Wahana Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Journal Of Human And Education (JAHE) Journal of Artificial Intelligence and Digital Business West Science Social and Humanities Studies Dhana Indonesian Journal of Accounting and Governance
Puspa, Eka Septariana
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pemanfaatan Media Sosial untuk Meningkatkan Komunikasi Akademik di Perguruan Tinggi Puspa, Eka Septariana; Safarudin, Muhamad Sigid; Kurnia, Heri; Irawan, Irawan; Mustofa, Mustofa; Faridah, Luluk
Journal Of Human And Education (JAHE) Vol. 4 No. 6 (2024): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i6.1808

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan keterampilan komunikasi akademik serta kesadaran akan etika komunikasi digital di kalangan mahasiswa dan dosen. Pelaksanaan kegiatan ini dilakukan secara daring melalui Zoom Cloud Meeting, melibatkan dosen dan mahasiswa dari Universitas Negeri Jakarta, Universitas Batam, Universitas Cokroaminoto Yogyakarta, Universitas Islam Syekh-Yusuf Tangerang, dan Universitas Islam Darul 'Ulum Lamongan. Berdasarkan hasil pre-test dan post-test, terdapat peningkatan yang signifikan dalam pemahaman peserta mengenai penggunaan media sosial untuk kepentingan akademik dan penerapan etika komunikasi digital. Program ini berhasil meningkatkan keterlibatan akademik peserta dan memberikan wawasan mengenai pentingnya penggunaan media sosial yang produktif di lingkungan perguruan tinggi. Kegiatan PKM ini diharapkan dapat menjadi model dalam meningkatkan keterampilan komunikasi dan pemanfaatan teknologi di era digital.
Akuntansi Keuangan dalam Era Digital: Peran Teknologi Blockchain dan AI dalam Transparansi dan Akuntabilitas Handarini, Dwi; Anugrah, Surya; Suyono, Windy Permata; Puspa, Eka Septariana
Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 2 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.19.0217

Abstract

The development of digital technology has changed various aspects of financial accounting, particularly in terms of transparency and accountability. Two key technologies that have the potential to revolutionise modern accounting systems are Blockchain and Artificial Intelligence (AI). Blockchain offers a secure, transparent, and immutable record-keeping system, while AI is able to automate the analysis of large amounts of data and detect suspicious patterns. This article aims to review the literature related to the implementation of Blockchain and AI in financial accounting and analyse their impact on transparency and accountability. The review shows that although these two technologies have great benefits, there are still various challenges such as immature regulations, limited technological infrastructure, and the readiness of human resources in the accounting industry.
Systematic Analysis of the Effect of Good Corporate Governance on Financial Statement Fraud in Indonesia Evianti, Dessy; Rahmiyati, Nekky; Mayndarto, Eko Cahyo; Puspa, Eka Septariana
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xvzb3s91

Abstract

Financial statement fraud is a crucial issue that reflects weak internal control and corporate governance. This study aims to analyze the effect of Good Corporate Governance (GCG) on financial statement fraud through a Systematic Literature Review (SLR) approach. The search was conducted on articles published in the last five years with a focus on GCG elements such as independent board of commissioners, audit committee, institutional ownership, and managerial ownership. The study results show that most GCG elements negatively affect financial statement fraud, although there are contradictory findings that suggest that GCG effectiveness is contextual. Factors such as firm size, industry sector (Islamic or non-financial), and quality of implementation strongly influence the strength of the relationship between GCG and fraud. The study also identified that the integration of GCG with internal audit function and corporate ethical culture is a more effective combination in preventing fraud. This study makes a theoretical contribution by reinforcing the understanding that the relationship between GCG and financial statement fraud is not linear or uniform, but rather highly dependent on the institutional context and governance practices implemented in the business environment in Indonesia.
Artificial Intelligence in Auditing: A Systematic Review of Tools, Applications, and Challenges Suyono, Windy Permata; Puspa, Eka Septariana; Anugrah, Surya; Firnanda, Rio
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1024

Abstract

Artificial Intelligence (AI) has emerged as a transformative force in the auditing profession, offering innovative tools and applications that enhance audit efficiency, accuracy, and scope. This systematic literature review aims to comprehensively examine the current state of AI integration in auditing, focusing on the various AI tools utilized, practical applications within both internal and financial audits, and the challenges faced during implementation. Using a rigorous search and screening process across multiple academic databases, this study synthesizes findings from recent empirical and theoretical research published over the last decade. Results reveal a growing adoption of machine learning, natural language processing, and robotic process automation in audit processes, which contribute to improved fraud detection, risk assessment, and data analysis capabilities. However, challenges such as data privacy concerns, ethical considerations, lack of auditor competency in AI technologies, and regulatory uncertainties persist. This review highlights critical gaps in the literature, particularly the need for standardized frameworks to guide AI deployment and the development of auditor skills to effectively leverage AI tools. The study concludes with recommendations for future research and practical implications for auditors, firms, and policymakers aiming to harness AI’s full potential in auditing. This review contributes to advancing knowledge on AI’s role in modernizing audit practices and shaping the future of the auditing profession.
Transformasi Digital Pajak: Meningkatkan Pertumbuhan Ekonomi dan Pekerjaan Layak bagi UMKM di Era Digital Anugrah, Surya; Sudiati, Rochma; Suyono, Windy Permata; Puspa, Eka Septariana; Hermawan, Sabo
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1082

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi perpajakan digital pada pelaku Usaha Mikro, Kecil, dan Menengah (UMKM), khususnya UMKM Honey Craft, melalui pelatihan dan pendampingan penggunaan sistem DJP Online. Transformasi digital perpajakan menjadi penting di tengah tuntutan efisiensi dan kepatuhan fiskal yang semakin tinggi, sejalan dengan upaya pemerintah dalam mendorong formalitas usaha serta pencapaian Sustainable Development Goals (SDG) 8, yaitu pekerjaan layak dan pertumbuhan ekonomi. Metode pelaksanaan terdiri dari survei pre-test dan post-test, pelatihan langsung, simulasi pelaporan dan pembayaran pajak secara daring, serta evaluasi dampak. Hasil menunjukkan adanya peningkatan signifikan pada literasi perpajakan, efisiensi biaya dan waktu, serta perbaikan tata kelola usaha. Pelaku UMKM yang semula belum memiliki NPWP dan belum memahami sistem perpajakan, kini telah mampu menyusun catatan omzet, menghitung pajak, dan melakukan pelaporan SPT secara mandiri. Program ini juga mendorong kesiapan UMKM untuk mengakses pasar digital dan memperluas usaha secara formal. Temuan ini menunjukkan bahwa digitalisasi perpajakan memiliki potensi besar untuk mendorong kemandirian fiskal dan profesionalisasi UMKM di era ekonomi digital.
Green Tax Reform for SDG 13 Anugrah, Surya; Sudiati, Rochma; Puspa, Eka Septariana; Suyono, Windy Permata; Hermawan, Sabo
Indonesian Journal of Accounting and Governance Vol. 9 No. 1 (2025): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/edn62g64

Abstract

Climate change poses a critical threat to global sustainability, requiring immediate and coordinated policy responses. As part of Sustainable Development Goal 13 (SDG 13), which urges urgent action to combat climate change and its impacts, fiscal instruments such as carbon taxes have emerged as vital tools. This study explores the role of green tax reform—particularly carbon taxation—in supporting the achievement of SDG 13. By analyzing the effectiveness of carbon tax policies in various developing countries, the study highlights how optimized tax systems can both reduce greenhouse gas emissions and generate sustainable public revenues. It also investigates the institutional and economic challenges that hinder effective implementation, especially in emerging economies. The findings suggest that transparent policy design, gradual implementation, and integration with broader environmental and fiscal strategies are key to maximizing the impact of green taxes. This research contributes to the discourse on environmental fiscal reform and offers recommendations for policymakers aiming to align tax systems with climate goals.
Redefining Fraud Detection: The Synergy Between Auditor Competency and AI-Powered Audit Analytics Suyono, Windy Permata; Puspa, Eka Septariana; Anugrah, Surya; Firnanda, Rio
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2066

Abstract

This research investigates the impact of auditor competence on the effectiveness of fraud detection, with AI-driven audit analytics serving as a moderating factor. In the context of an increasingly digitalized economy, the complexity of financial fraud continues to evolve, posing challenges to conventional audit practices. The integration of Artificial Intelligence (AI) into auditing introduces advanced functionalities such as real-time data processing, anomaly identification, and predictive analysis. Nevertheless, the success of these AI applications depends substantially on the auditors’ proficiency—particularly their technical expertise, critical thinking ability, and digital fluency. Employing a quantitative methodology with Partial Least Squares Structural Equation Modelling (PLS-SEM), this study collected responses from 100 Indonesian auditors familiar with digital audit technologies. The findings demonstrate a strong positive link between auditor competency and the ability to detect fraud effectively. Furthermore, the application of AI-powered audit analytics significantly enhances this relationship, positioning AI as a key facilitator in improving audit outcomes. This study not only adds to the expanding scholarship on digital auditing practices but also aligns with Sustainable Development Goal 9, which promotes innovation and technological advancement to foster institutional integrity. Additionally, it underscores the importance of comprehensive auditor development programs that combine technical training, ethical considerations, and digital tool integration to ensure responsible and effective use of AI in modern auditing.
The Relationship between Contextual ESG Reporting and Green Supply Chain Accounting on Cost Efficiency and Credit Assessment in MSMEs in West Java Puspa, Eka Septariana; Muhtadi, Muhamad Ammar; Novitasari, Salwa Aulia
West Science Social and Humanities Studies Vol. 3 No. 08 (2025): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v3i08.2194

Abstract

This study investigates the influence of contextual Environmental, Social, and Governance (ESG) reporting and green supply chain accounting on cost efficiency and credit assessment of Micro, Small, and Medium Enterprises (MSMEs) in West Java. Using a quantitative research design, data were collected from 250 MSME respondents through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) 3. The findings indicate that contextual ESG reporting and green supply chain accounting significantly enhance cost efficiency by reducing operational waste and optimizing resource use. Both variables also positively influence credit assessment, reflecting the growing recognition by financial institutions of sustainable business practices as indicators of financial credibility and resilience. These results highlight the dual benefits of sustainability practices, providing MSMEs with internal efficiency gains and external access to financing opportunities. The study contributes to the literature by emphasizing the relevance of ESG and green supply chain practices for MSMEs in emerging economies, offering both theoretical insights and practical implications for policymakers, business owners, and financial institutions in supporting sustainable economic development.
TREN DAN DINAMIKA PENELITIAN AKUNTANSI BERKELANJUTAN: TINJAUAN BIBLIOMETRIK TERHADAP PUBLIKASI INTERNASIONAL TERBITAN TAHUN 2010-2025 Judijanto, Loso; Puspa, Eka Septariana; Putra Hernat, Okevanrianus
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.167

Abstract

This study aims to map the trends and dynamics of sustainable accounting research at the global level by using a bibliometric approach to international publications during the period 2010 to 2025. By analyzing data from the Scopus database and visualizing it through the VOSviewer software, the study identified the development of the number of publications, collaborations between authors and institutions, as well as the dominant themes in the literature. The results of the analysis show that the topics of digital accounting, blockchain, artificial intelligence, and ESG reporting have increased significantly in the last five years, illustrating the shift in research focus towards digitalization and sustainability in accounting practices. In addition, global collaborations involving countries such as the United States, Saudi Arabia, and Jordan further strengthen interdisciplinary knowledge ecosystems. The study provides theoretical contributions through mapping the knowledge structure in the field of sustainable accounting, as well as practical implications for academics, practitioners, and policymakers in responding to the challenges of digital transformation and the sustainability agenda. These findings also open up opportunities for further research that is conceptually and contextually in-depth.
PENINGKATAN PEMAHAMAN LITERASI KEUANGAN DAN PEMASARAN DIGITAL UMKM PLATFORM E-COMMERCE DAN MARKETPLACE Suyono, Windy Permata; Puspa, Eka Septariana; Anugrah, Surya; Firnanda, Rio; Aristanti, Wida
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 5 (2025): Vol.6 No. 5 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i5.51644

Abstract

Banyak pelaku UMKM menghadapi masalah rendahnya literasi keuangan dan keterampilan pemasaran digital, sehingga menghambat pengelolaan usaha dan perluasan pasar di platform e-commerce. Topik ini dipilih karena pentingnya transformasi digital UMKM untuk meningkatkan daya saing di era ekonomi berbasis teknologi. Tujuan kegiatan pengabdian ini adalah meningkatkan kapasitas pelaku UMKM dalam pencatatan keuangan sederhana dan strategi pemasaran digital berbasis konten kreatif. Kegiatan dilaksanakan melalui metode sosialisasi, pelatihan, simulasi, dan evaluasi dengan pendekatan partisipatif. Mitra kegiatan adalah lima pelaku UMKM lokal yang bergerak di bidang crafting dan kerajinan tangan. Hasil pengabdian menunjukkan peningkatan signifikan pada aspek hardskill: pemahaman pencatatan keuangan meningkat dari 58% menjadi 85%, kemampuan pemasaran digital dari 54% menjadi 83%, dan keterampilan membuat konten promosi digital atau penggunaan platform digital dari 49% menjadi 80%. Selain itu, nilai ekonomis mitra meningkat melalui peningkatan engagement dan jangkauan penjualan daring. Hasil ini menunjukkan bahwa pelatihan berbasis praktik dan teknologi sederhana efektif dalam memberdayakan UMKM secara berkelanjutan. Diperlukan dukungan lanjutan melalui mentoring agar hasil pelatihan dapat memperkuat keberlanjutan usaha dan mendorong pertumbuhan ekonomi digital di tingkat akar rumput.
Co-Authors Dwi Handarini, Dwi Evianti, Dessy Firnanda, Rio Hermawan, Sabo Irawan Irawan Judijanto, Loso Kurnia, Heri Luluk Faridah Mayndarto, Eko Cahyo Muhtadi, Muhamad Ammar Mustofa Mustofa Nekky Rahmiyati Novitasari, Salwa Aulia Putra Hernat, Okevanrianus Safarudin, Muhamad Sigid Sudiati, Rochma Surya Anugrah Suyono, Windy Permata Wida Aristanti, Wida